VISTO Issue No. 252.712/97 of FEDERAL ADMINISTRATION OF PUBLIC INCOME, dependent on MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, and
That Act No. 24,402 established a regime whereby the National State takes into account the interests of the credits that the financial entities grant to the acquirers or importers of new capital goods, meeting certain requirements and for a maximum amount equivalent to the amount that, as a value added tax, they have previously paid.
That the regime aims, among others, to promote the acquisition of capital goods and strengthen the country ' s export profile, establishing, as one of the requirements, that the goods are destined to a productive process aimed at the sale in the external market.
That the beneficiaries, in complying with the export requirement, become creditors to the return provided for in article 43 of the Law on Attached Value Tax (t. 1997).
That, in some cases, compliance with the imputation procedure provided for in article 10 of Decree No. 779 of 31 May 1995 renders the benefit of Act No. 24,402 abstract, since the time limit that may reach CUATRO (4) years is reduced both necessary and substantially.
That through the decree No. 216 of 1 March 1996 extending from DOS (2) to CUATRO (4) years the maximum period for the cancellation of credits, the will to extend the benefits of the regime was expressly stated.
That, therefore, it is necessary to adapt the system of imputation of the export value added tax with respect to the credits given to companies whose activity is different from the mining company, so that it is fully complied with the purpose of the regime; that is, for the beneficiaries to enjoy the cancellation deadlines provided for in Act No. 24,402, as amended by Decree No. 216 of 1 March 1996.
That the General Directorate of Humanitarian Affairs of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS has taken the intervention that belongs to him.
That this Decree is issued under the powers of article 99, paragraph 2, of the NATIONAL CONSTITUTION.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1- For the purposes of the imputation provided for in article 10 of Decree No. 779 of 31 May 1995, the return of the Attached Value Tax corresponding to exports to companies that have actually paid the IMPESTO TO the AGREGATE VALUE (VAT), shall be affected to the amount of the monthlyIST rate, to the outstanding balance of the cancellation of the credits granted under Act No. 24,402, by the FEMINING If there is a remnant, the same shall be returned or credited to the applicant. (substituted by art. 3 Decree No.111/2001 B.O. 1/02/2001) Art. 2°-Contact, post, give to the National Directorate of the Official Register and archívese.-MENEM.-Jorge A. Rodríguez.- Roque B. Fernández.