Bs. As., 30/5/96
VISTO that Decree No. 629 of 13 April 1992 provided for the application, throughout the territory of the Nation, in relation to the Tax on Livestock, Tax on Assets, Tax on Attached Value and Internal Taxes (excluding the taxes provided for in Articles 23 and 23 bis) and in respect of the exercises initiated on 1 April 1992, including amendments to the Act No.
That article ... (II) of the referred regime conditioned the presumption of the accuracy of the affidavits, submitted for periods prior to the last annual period, that the statements, original or rectificative, had not been submitted after the commencement of the inspection of the last period, or even in respect of those submitted prior to the commencement of that fiscal action, if the circumstances referred to in the first paragraph, last part, of article 111, of the Act No.
That the first paragraph of the same article states that the presumption governs until the IMPOSITTIVE GENERAL DIRECTION, under the SECRETARIAT OF HACIENDA of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS, challenge the declarations of the last annual period and enforce the determination provided for in articles 24 et seq. of the law referred to in the preceding paragraph.
For the purpose of proper implementation of such a regime, it is necessary to regulate certain aspects that make it better to achieve the objectives pursued by it.
That article 111 of Act No. 11,683, ordained in 1978 and its amendments, empowers the NATIONAL EXECUTIVE PODER to provide for the condonation, in whole or in part, of interest, of fines and any other sanction for breaches related to all or any of the levies whose application, perception and control are carried out by the regular General Directorate, which is dependent on the SECRETARIA
That, on the basis that the personal property tax is not covered by the regime set out in the chapter incorporated below Chapter XIII of Law No. 11.683, which was ordained in 1978 and its amendments, by section 19, item 8, of Law 23.905, it is equitable to allow taxpayers and officials to regularize their fiscal situation by the obligations relating to the tax in question and the tax on the net assets, through the application of the above regime.
That the present is dictated in the use of the powers conferred by article 111 and article ... (I) of the Chapter incorporated after Chapter XIII of Law No. 11.683, text ordained in 1978 and its modifications, and by article 99, paragraph 2. of the NATIONAL CONSTITUTION.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 Amend Decree No. 629 of 13 April 1992, as follows:
(a) Please enter following Article 2 below:
"ARTICULO 3o. . The presumption established in the first paragraph of the article ... (II) of the chapter incorporated after the aforementioned Chapter XIII shall be maintained, when the adjustment arising from the challenge and determination of office referred to in the same, results an increase in the taxable base or a decrease in the breach, which does not exceed the CINCO per CIENTO (5 %) of the taxable base or of the respective 10,000
Where taxes are not settled on an annual basis, the above limits shall be applied only in respect of the taxpayer ' s tax and in relation to the sum of the differences in fiscal periods that have expired during the course of the last DOCE (12) months covered by the control.
In the case of the value added tax and these only purposes, the difference between the debits and tax credits of the or the periods considered should be understood as a specified tax. In the case of internal taxes, the particular tax shall arise from the affidavits subject to the challenge, without deduction of any tax credits."
"ARTICULO 4o. de For the purposes of the second paragraph of the article ... (II), the presumption of accuracy of the affidavits submitted shall apply in all cases except:"
"(a) That these are affidavits submitted after notification of the commencement of an inspection, or of the record referred to in part one, paragraph two, of article 100 (b) of Act No. 11.683, text ordered in 1978 and its amendments."
"b) Where the taxpayers and/or those responsible have been charged and/or charged under the terms of the Tax Criminal Law or for ordinary offences that have connection with the breach of their tax obligations or those of third parties or with criminal cases in which the prosecution of officials or former state officials has been ordered."
"ARTICLE 5o. de For the purposes of the article ... (I) and ... (XI) of the chapter incorporated after Chapter XIII of Law No. 11.683, text ordered in 1978 and its modifications, shall be understood by:"
"1. In the case of taxpayers or officials who carry books that allow them to make accounting states: the total amount of the net assets resulting from the closed trade balance in the period or periods subject to control, according to what establishes the article ... (I)".
"2. In other cases: the difference between the total value of the goods and the debts - including the deferred profits in the case of corresponding - to the date of completion of the calendar year that falls within the period or periods subject to control, according to what establishes the article ... (I)".
"To this end, the total amount of the goods to be considered is the encumbered and exempted according to the rules of the personal property tax, Law No. 23.966, Title VI and its modifications, assessed in accordance with the provisions of the aforementioned tax. Debts will include updates, corresponding, and interest earned."
"b) Annual income:"
"1. In the case of taxpayers and officials who carry books that allow them to make accounting states: the total amount of gross income - tainted, unencumbered or exempt, according to the rules of the tax on profits-, accrued for the sale of goods, locations or benefits of works and services and for any other type of activity developed, including gross income from capital placements and for the financing of closed operations, resulting from the period of the trade.
"From such income the discounts and bonuses, carried out in accordance with the usual market practices, and the amount of the value-added tax, domestic taxes and the tax on the transfer of fuels, included in the gross revenues earned, shall be detracted only for the taxpayers obliged to enter them."
"2. In the other cases: the total gross income taxed, not encumbered or exempted, according to the rules of the income tax, accrued or perceived, according to the criterion of imputation appropriate in this tax, during the calendar year whose date of completion is included in the period or periods subject to control, according to what establishes the article ... (I)".
(b) Article 3 becomes article 6o.Art. 2o . Please note, with general scope, in accordance with article 111 of Law No. 11.683, text ordered in 1978 and its modifications, the condonation of interest, with the limitations set out in the following paragraph, of fines and other sanctions, whether firm or not, provided that they have not been paid or fulfilled prior to the date of entry into force of this decree, including amendments to the obligations or improper breaches, The advances in the personal property tax for the fiscal period 1995 are also reached.
The difference in respect of compensatory and punitive interests is condoned, which results from comparing the amount arising from the application of the corresponding rates according to the respective rules and the amount obtained from the application of the rate of UNO BY CIENTO (1 %) monthly, both calculated in accordance with the provisions in force, except in respect of the interests that may correspond to the anticipated advances of the tax periods in 1994,
The above-established profits shall proceed to the extent that the debtors have cancelled or cancelled the owed capital and, in their case, the update and the uncondoned interests, by bank deposit and have submitted or present the corresponding affidavits -original or rectificative - until the dates provided by the IMPOSITIVE GENERAL DIRECTION, dependent on the SECRETARIA DE HACIENDA of the MINISTERY OF ECONOMY.
They are excluded from the benefits of this article:
(a) Taxpayers and/or perpetrators against whom there is a formal complaint or criminal complaint for common crimes that have connection with the breach of their tax or third party obligations.
(b) The obligations set out in the preceding subparagraph, when their non-compliance relates to common crimes that were subject to criminal cases in which the prosecution of officials or former state officials had been ordered.
(c) The taxpayers and/or those responsible for which the procedure of determination of office provided for in article 23 et seq. of Law No. 11.683, text ordered in 1978 and its amendments, in relation to the taxes indicated and the period under review, in the event that the respective hearing has been notified, regardless of the date of this act or the status of the proceedings.
(d) The taxpayers and/or those who have been notified of the initiation of verification or inspection and provided that TREINTA DIAS (30) has not passed from the date of the last intervention until the time of the submission and payment referred to in the preceding paragraph.
They are not subject to reinstatement or repetition, the amounts that prior to the date of entry into force of the present decree, have been entered in the form of recital and/or punitive interests or fines, for the obligations or infractions specified in the first paragraph of this article.
Please refer to the IMPOSITIVE GENERAL DIRECTION, under the SECRETARIAT OF HACIENDA of the MINISTERY OF ECONOMY AND ARTS AND PUBLIC SERVICES, to dictate the complementary norms for the purposes of the application of the regime established by this article.Art. 3o . Note the HONORABLE CONGRESS OF NATION. Art. 4o Las The provisions of this decree shall govern from the date of publication in the Official Gazette. Art. 5o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Jorge A. Rodriguez. . Domingo F. Cavallo.