TREATMENTS OF ANNUAL ORGANS AND MATERIALS DECRETO 773/93

Bs. As., 19/4/93

VISTO Bill 24.193 passed by the HONORABLE CONGRESS OF NATION on 24 March 1993 and

CONSIDERING:

Under the above-mentioned Bill, the ablation of organs and anatomical material is governed for the establishment of bodies of human beings and human beings throughout the territory of the Republic.

According to Article 49 of the Project, the Solidary Fund for Transplants is created, providing for its integration a number of resources which are established by subsections (1), (2) and (3) of subparagraph (c) with taxes of 1.5 % applicable on the first sale of certain products, on the realization of certain benefits and also a contribution of $1.00 for each credit card and/or national or international purchase that shall be taxed at the time of the issuance of the card.

That the developing tax policy has been directed towards the elimination of taxes with specific impact by understanding that they are distortive of the economic activity on which they operate in addition to highly inefficient in terms of the use of resources for their implementation by dispersion of efforts they cause.

That the purpose of implementing the proposed Fund is considered important without failing to take into account the existence of other situations of equal or higher priority, which would result in a serious distortion of costs in the economic process, in the event of an inadequate allocation of resources, while the collection efforts of the tax system would be dispersed.

That the demonstration effect produced with the application of the created Fund would induce the proliferation of particular regimes that would alter the unity of the budget box, the rationality of the tax system and the development of general policies based on the correct application of traditional taxes and the fight against tax evasion.

That the incidence of such taxes is particularly sensitive in a context of economic stability.

It is therefore appropriate to make use of the powers conferred on the NATIONAL EXECUTIVE PODER by article 72 of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 . Note article 49 (c) (1), (2) and (3) of the Bill registered under article 24,193.

Art. 2o el Note the last paragraph of Article 49 of the Bill registered under Law No. 24.193 which reads: "The amounts from the application of the provisions of subparagraph (c), subsections (1), (2) and (3) shall be deposited by the General Impositive Directorate, within twenty (20) days of receipt, in a special account to the order of the National Unique Central Institute of Avocation and Implant (IN)".

Art. 3o . Note article 50 of the Bill registered under No. 24.193.

Art. 4o el Note the last paragraph of Article 51 of the Bill registered under Law No. 24.193 that says "The resources from the collection of taxes and the solidarity contribution established in Article 50..."

Art. 5o . With the salvedades set out in the preceding articles, please fill in, promute and tengase by National Law the Bill registered under No. 24.193.

Art. 6th . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.