LAW of competitiveness Act of competitiveness law 27199 law N ° 25.413. Extension. Adopted: 28 October 2015 promulgated: 2015 03 November the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. sanction with force of law: article 1 °-extend is until the 31 of December of 2017, inclusive, the validity of them articles 1 °, 2 °, 3 °, 4 °, 5 ° and 6 ° of the law 25.413 and their modifications.
Article 2 ° - extended until December 31, 2017, inclusive, the duration and distribution of the simplified regime for small taxpayers, laid down in the annex to 24.977 law and its amendments.
Article 3 ° - extended until December 31, 2025, inclusive, the duration and distribution of assessment of emergency awards of certain sports competitions and sweepstakes games created by 20.630 law and its amendments.
Article 4 ° - extended until December 31, 2017, inclusive, the validity of the additional tax of emergency on the final selling price of cigarettes established by 24.625 law and its amendments, and the distribution of the proceeds from the tribute mentioned provided for in article 11 of the Act 25.239 and its amendments.
Article 5 - amendment until 31 December 2017 deadlines laid down in article 17 of the Act 25.239. Invited to the provinces and the autonomous city of Buenos Aires to adhere to this extension.
(Article 6 °-them provisions of the present law will enter in force the day of its publication in the newsletter official and shall have effects: to) for the tax on them credits and debits in accounts Bank and others operative: for them made taxable that is perfected from the 1 ° of January of 2016, including; (b) for the simplified regime for small taxpayers: from the 1 ° of January 2016, inclusive; (c) for the assessment of emergency to them awards of certain games of sweepstakes and contests sports: for them made taxable that is perfected from the 1 ° of January of 2016, inclusive; (d) for the additional tax of emergency on the final selling price of cigarettes: to the https://www.boletinoficial.gob.ar/pdf/linkQR/cGN0ZUt3YStXMUJycmZ0RFhoUThyQT09 taxable which is perfected from the 1 ° of January 2016, inclusive; (e) for the extension of the federal fiscal pact established in article 17 of the Act 25.239, from the 1 ° of January of 2016, inclusive.
Article 7 ° - contact the national executive power.
GIVEN IN THE HALL OF SESSIONS OF THE CONGRESS ARGENTINE, IN BUENOS AIRES, TO THE TWENTY-EIGHT DAYS OF THE MONTH OF OCTOBER OF THE YEAR TWO THOUSAND FIFTEEN.
-REGISTERED UNDER NO. 27199 - AMADO BOUDOU. -JULIAN TO. DOMINGUEZ. -John H. Estrada. -Lucas Chedrese.
Date of publication: 04/11/2015 https://www.boletinoficial.gob.ar/pdf/linkQR/cGN0ZUt3YStXMUJycmZ0RFhoUThyQT09