Amend the regulatory decree of the Internal Revenue Act (t. 1979) and its amendments.
Bs. As, 23/8/94
VISTO Issue # 010-000999/93 of the record of the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, and
That under Decree No. 1166 of 8 June 1993 it is reduced to CINCO BY CIENTO (5 %) and DOS BY CIENTO (2 %), until 31 May 1995, the liquors of Article 63 of the Law of Internal Taxes (text ordered in 1979 and its modifications) for sunken objects.
That the decrease in rates implies unifying in DOS (2) alicuotas those of VEINTICINCO BY CIENTO (25 %) and VEINTE BY CIENTO (20 %) and those of DIEZ BY CIENTO (10 %) and NUEVE BY CIENTO (9 %) established in the first and second paragraphs, respectively, of the mentioned article 63, according to the updated text of this article after the amendment introduced to the law of the grava.
That in this instance it becomes necessary to adapt the regulatory text as soon as the legal quotations to which it is referred do not correspond with its requirements.
That the measure is based on article 86, paragraph 2, of the NATIONAL CONSTITUTION.
THE PRESIDENT OF THE ARGENTINA NATION
Article 1 - Amend the regulatory decree of the Internal Revenue Act in 1979 and its amendments, as follows:
(a) Replace in the first paragraph of article 76 the term "second paragraph of article 63 of the law" for "first paragraph 'in fine' of article 63 of the law".
(b) Replace in the last part of Article 82 the expression "and in its case Article 63, second paragraph, of the same" for "and in its case Article 63, first paragraph 'in fine' of the same".
c) Replace in article 85 the term "second paragraph of article 63 of the law" for "first paragraph 'in fine' of article 63 of the law".
Art. 2o - Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM.- Domingo F. Cavallo.