Alicuotas Internal Taxes - Reduction - Full Text Of The Norm

Original Language Title: IMPUESTOS INTERNOS ALICUOTAS - REDUCCION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Employees Decree 955/93 Revise the liquota established in article 62 of the Internal Revenue Act (t. 1979) and its amendments.

Bs. As., 6/5/93



It is necessary to coordinate tax policy with the remaining measures taken to strengthen the process of stability and reactivation of the economy.

In this regard, it is considered advisable to reduce the liquor set out in article 62 of the Internal Revenue Act (text ordered in 1979 and its amendments) for toiletries.

That the proposed measure is intended to lead to a change in the trend of production levels, improving the efficiency and competitiveness of the sectors involved, also inducing greater transparency that will highlight the actual structure of the different stages of production and marketing of the encumbered products, which will facilitate the control and fulfilment of the tax obligations of these sectors.

That in order for the reduction of the tax to be reflected in a correlative decrease in the prices with which the products reach the consumers, an adequacy of the same is foreseen to the concessional reduction, for the purpose of not denaturalizing the ultimate benefit of the measure.

Moreover, in order to ensure that the proposed rule does not result in the reduction of tax resources, the reduction of the tax shall be, at a minimum, compensated by a higher basic collection, in addition to the domestic tax, the tax on profits and the added value.

That, in order to properly frame and ensure the functioning of the above scheme, agreements with the main representatives of the sector have been concluded as a prerequisite.

That the legal service of the MINISTERY OF ECONOMY AND ARTWORKS AND SERVICES PUBLICS considers this measure to be legally viable.

That, therefore, it is appropriate to make use of the powers conferred on the NATIONAL EXECUTIVE PODER by article 86 of the Internal Revenue Act (text ordered in 1979 and its amendments).




Article 1 ). Redouble the liquota set out in article 62 of the Internal Revenue Act (text ordered in 1979 and its amendments) to the SIETE BY CIENTO (7%).

Art. 2° Las The provisions of this decree shall enter into force for the imponible facts arising from the day after the date of publication in the Official Gazette and until 31 May 1995.

(Note Infoleg: by art. 1 Decree No. 742/95 B.O. 01/06/1995 is extended from 1 June 1995 until 31 May 1996, including the validity of this Decree)

Art. 3rd . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.