Value-Added Veto - Exemptions - Full Standard Text

Original Language Title: VETO IMPUESTO AL VALOR AGREGADO - EXENCIONES - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
VETO Decree 1281/98 Note in its entirety the bill registered under No. 25.029. Bs. As., 4/11/98 B.O.: 09/11/98

VISTO Issue No. 020-001682/98 of the Register of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES and the Bill registered under No. 25,029 sanctioned by the HONORABLE CONGRESS of the NATION on 14 October 1998 and


That the above-mentioned bill provides for amendments to the Law on Attached Value Tax, a text ordered in 1997, incorporating article 7°, subparagraph (h), as item 27, the exemption from works, locations and services provided for in article 3°, subparagraph (e),: item 21, subparagraph (e), where the owner is a foreign exhibitor.

That the aforementioned exemption excludes from the scope of the tax to the services of exploitation of fairs and exhibitions and location of spaces in them when the services are provided to foreign exhibitors.

Any waiver produces a misdemeanour of the regular resources provided for in the Annual Budget Act, which in turn moves to the provincial jurisdictions by virtue of the fact that the proceeding of the tax is covered by the Co-participation Scheme. Federal.

That the project is also contradictory with the policy that the National Government is committed to the expansion of the tax base and, therefore, to restrict to the maximum the granting of exemptions.

That, on the other hand, the aforementioned device generates a clear distorting effect on the detriment of national exhibitors, who, being marginalized from the franchise, must bear the full burden of the tribute.

It is up to the grounds set forth to observe the Bill registered under No. 25.029.

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 the NATIONAL EXECUTIVE POWER is entitled to dictate the present pursuant to article 83 of the NATIONAL CONSTITUTION.




Article 1 -Note in its entirety the draft Law registered under No. 25.029. Art. 2° -Return the draft law mentioned in the previous article to the HONORABLE CONGRESS OF NATION. Art. 3° -Contact, post, give to the National Directorate of the Official Register and archvese. -Jorge A. Rodriguez. -Roque B. Fernández.