Taxes Electronic Sector - Full Text Of The Norm

Original Language Title: IMPUESTOS SECTOR ELECTRONICO - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Employees Decree 1371/94 Restore the application of Internal Taxes to electronic products.

Bs. As., 11/8/94

VISTO the provisions of the Internal Revenue Act (text ordered in 1979 and its amendments), the Nros Decrees. 2717 and 2719, both of 29 December 1993 and Decree No. 1998 of 28 October 1992 and


That the Internal Revenue Act empowers the NATIONAL EXECUTIVE POWER to modify the legality of the charges provided for therein, in accordance with industrial and fiscal policies.

That the application of Internal Taxes to the electronic sector was temporarily left without effect in order to reactivate the aforementioned sector.

That at present the desirability of restoring the aforementioned taxation is verified, derogating from the suspensive rules of the taxation.

Moreover, and consequently with the measure taken, it is appropriate to derogate from the amendment of the Statistics Rate Liquota established by Decree No. 1998/92 for products for which taxation is re-established in Internal Taxes, imposing the value set out in article 35 of Law No. 23,697.

That the technical bodies of the MINISTERY OF ECONOMY AND PUBLIC ARTWS AND SERVICES, as well as the General DIRECTION OF JURIDIC MATTERS of that jurisdiction have issued a favourable opinion.

That the present decree is issued by virtue of the powers conferred by Law No. 22.415 - Customs Code - and by Article 86 of the Internal Revenue Act (text ordered in 1979 and its amendments).




Article 1 The products included in tables I and II annexed to article 70 (a) and (b) of the Internal Revenue Act, which was ordered in 1979 and its amendments, as provided for in the provisions of the Orders Nros. 2717/93 and 2719/93, will be reached with the rate of SEIS with CINCUENTA and CINCO CENTESI BY SCIENT (6.55 %) of this tax.

Art. 2o - Destroy the Nros Decrees. 2717/93 and 2719/93.

Art. 3o ∙ Partly consider the payment of the statistical rate to imports that are made with final destination for consumption, of the products referred to in article. 1st of the present decree, those that will pay for such a concept a THREE per SCIENTY (3 %).

Art. 4o The provisions of the present decree shall enter into force and produce effects for the impossible facts to be verified from the first day of the month following the date of publication in the Official Gazette, and those of Article 1 shall govern until 31 December 1995.

Art. 5o . Note to the HONORABLE CONGRESS of the provisions contained in articles 1 and 4 of this decree.

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