Tax And Indivisible Successions - Full Text Of The Rule

Original Language Title: IMPUESTOS PERSONAS FISICAS Y SUCESIONES INDIVISAS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPESTS Decree 555/96 Taxes on earnings and personal property. Physical persons and indivisive successions. Certificate of Tax Compliance Accreditation.

Bs. As., 24/5/96

VISTO the provisions of article 7 (e) of Act No. 24.587; and


That the aforementioned rule establishes the obligation of the NATIONAL EXECUTIVE POWER to define the facts and acts at which time, certain information agents shall require the accreditation of fiscal compliance, without the lack of accreditation by the taxpayer of such a remedy implying an impediment to developing such efforts.

The Permanent Legal Service of the MINISTERIO DE ECONOMIA AND ARTWORKS AND PUBLIC SERVICES has taken the appropriate intervention.

That the present decree is issued in the use of the powers conferred by article 102 of Act No. 11.683 in 1978 and its amendments, by article 7 (e) of Act No. 24.587 and paragraph 2. Article 99 of the National Constitution.




Article 1 . Physical persons and indivisous successions .while there is no declaration of heirs or declared valid will that meet the same purpose en on the opportunity to meet in situations or to perform the facts and acts that are detailed in the following article, they must credit the fulfillment of their obligations in respect of the taxes on profits and on personal property for the last fiscal period over that time. Art. 2o de For the purposes of the preceding article, the respective subjects shall credit to the relevant information agents the fulfillment of their obligations by displaying a certificate issued by the General IMPOSITIVA DIRECTION, an agency dependent on the SECRETARIAT OF HACIENDA of the MINISTERY OF ECONOMY AND ARTH AND PUBLICAL SERVICES, in the event of the following circumstances:

(a) Buy tickets abroad.

(b) Request for credit to financial entities.

(c) Request for municipal permits.

(d) Request for connection of energy, water, gas or telecommunications.

(e) Request or renewal of credit cards.

(f) Hiring insurance policies.

(g) Request for franchises or tax benefits.

(h) Acquisition of recorded movable property: when the total value of the acquisition is higher than VEINTICINCO MIL PESOS ($ 25,000).

(i) Acquisition of properties: when the tax base fixed for the purposes of payment of real estate taxes or similar taxes is higher than PESOS OCHENTA MIL ($ 80,000).

Art. 3o . The certificate of accreditation of tax performance shall be issued with the characteristics established by the IMPOSTITIVE GENERAL DIRECTION, an agency dependent on the SECRETARIAT OF HACIENDA of the MINISTERIO OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, and its scope shall refer exclusively to the presentation of the affidavits of taxes on profits and personal property before the said Agency. Art. 4o a Fill out the IMPOSITIVE GENERAL DIRECTION, an organism dependent on the SECRETARIAT OF HACIENDA of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS, to dictate the complementary rules for the application of the regime established by this decree, in particular those relating to the issuance of the certificate referred to in the preceding articles and to the opportunity and conditions in which those responsible must make their request, as well as those applicable to those subjects who are not obliged to make the submissions of the affidavits required under Article 3, also establishing the designation and scope of the obligations of the information agents. Art. 5o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Jorge A. Rodriguez. . Domingo F. Cavallo.