LAW ON COMPETITIVENESS
Law No 25,413. Extension. Sanctioned: October 28, 2015 Enacted: November 03, 2015
The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc., are sanctioned by law:
ARTICLE 1 °-Extended until 31 December 2017, including the validity of Articles 1 °, 2 °, 3 °, 4 °, 5 ° and 6 ° of Law 25,413 and its amendments.
ARTICLE 2 °-Extended until December 31, 2017, including the validity and distribution of the Simplified Regime for Small Taxpayers, set out in the Annex to Law 24,977 and its amendments.
ARTICLE 3 °-Extend until 31 December 2025, including, the validity and distribution of the emergency charge to the prizes of certain games of sweepstakes and sports competitions created by law 20,630 and its modifications.
ARTICLE 4 °-Extended until 31 December 2017, inclusive, the validity of the additional emergency tax on the final sale price of cigarettes, established by law 24,625 and its modifications, and the distribution of the produced of the Article 11 of Law 25.239 and its amendments are referred to in Article 11.
ARTICLE 5-Extended to 31 December 2017 the time limits laid down in Article 17 of Law 25.239. I invited the provinces and the Autonomous City of Buenos Aires to adhere to this extension.
ARTICLE 6-The provisions of this law shall enter into force on the day of their publication in the Official Gazette and shall have effect: (a) For the tax on credit and debits in bank accounts and other operations: for taxable events which are refined from 1 January 2016, inclusive; (b) For the Simplified Scheme for Small Contributors: from 1 January 2016, inclusive; (c) For the emergency charge for prizes of certain games of drawing and sporting competitions: for taxable events which are perfected from 1 January 2016, inclusive; (d) For the tax Additional emergency on the final sale price of cigarettes: for the facts
(e) For the extension of the federal tax pact established in Article 17 of Law 25.239, from 1 January 2016, inclusive.
ARTICLE 7 °-Commune to the national executive branch.
GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE TWENTY-EIGHT DAYS OF THE MONTH OF OCTOBER OF THE YEAR TWO THOUSAND FIFTEEN.
-REGISTERED UNDER NO 27199-
BELOVED BOUDOU. -JULIAN A. DOMINGUEZ. -Juan H. Estrada. -Lucas Chedrese.
Date of publication: 04/11/2015