The Value Added Tax Law. Modification. Newspapers, Magazines And Periodicals.

Original Language Title: Ley del Impuesto al Valor Agregado. Modificación. Diarios, Revistas y Publicaciones Periódicas.

Read the untranslated law here: https://www.boletinoficial.gob.ar/#!DetalleNorma/10545023/20160703

TAXES taxes 26.982 law tax law value added. Modification. Newspapers, magazines and periodicals. Sanctioned: 3 September 2014 fact promulgated: 2014 25 September the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. they attest to the force of law: modification to the law of value added tax. NEWSPAPERS, magazines and publications periodically article 1 ° - amending the tax law to the added value, text ordered in 1997 and its amendments, in the form that follows: to) merge as article number below of article 28, the following: article...: sales - excluding the included in the subsection to) of the first paragraph of article 7 °-, the locations of subparagraph (c)) of article 3 and the retained imports of newspapers , journals and periodicals, will be reached by an aliquot portion equivalent to fifty percent (50%) of the established in the first paragraph of article 28. For subjects whose activity is publishing: sales - excluding the covered in subsection to) locations of subparagraph (c) and the first paragraph of article 7 -) item 3 ° referred to in the previous paragraph, will be reached by the aliquot which, in each case shown below: amount of turnover of the twelve (12) calendar months, excluding value added tax aliquot equal or less than $63.000.000 2.5% higher to $63.000.000 and equal or less than $126.000.000 5% https://www.boletinoficial.gob.ar/pdf/linkQR/YmhndHpwVVh3RkJycmZ0RFhoUThyQT09 for the purposes of the application of suitable aliquots above, editors should, at the end of each calendar quarter, considered the last twelve billing amounts (12) immediate calendar months earlier, excluding tax value added, and accordingly to determine the appropriate aliquot which will apply for quarterly periods calendar.
It means amounts of billing, for the purposes of the previous paragraph, to the total turnover of the taxable person.
Aliquot resulting from application to the subjects indicated in the second paragraph for the operations in question, determined in accordance with the planned there, reaches, also to the amounts billed by the developers commissioned the subjects whose activity is publishing and other amounts billed by successive subjects of the marketing chain (, regardless of their level of turnover, only by these concepts and come from the same, unless the provisions of subsection a) of the first paragraph of article 7.
In the case of subjects whose activity is publishing production, locations of advertising space in newspapers, journals and periodicals will be reached by the aliquot which, according to the so-called concerned, following: for the purposes of the application of suitable aliquots above, editors should, at the end of each calendar quarter, considered the last twelve billing amounts (12) previous immediate calendar months include the value added tax, and accordingly, to determine the appropriate aliquot, which calendar will apply for quarterly periods.
It means amounts of billing, for the purposes of the previous paragraph, to the total turnover of the taxable person.
Aliquot resulting from application to the indicated subjects in the sixth paragraph to the location of advertising spaces, determined according to the planned there, reaches, also to the amounts invoiced $126.000.000 greater 10.5% import turnover of the twelve (12) calendar months, excluding the value added tax aliquot equal or less than $63.000.000 2.5% higher to $63.000.000 and equal or less than $126.000.000 10.5% higher than $126.000.000 21% https://www.boletinoficial.gob.ar/pdf/linkQR/YmhndHpwVVh3RkJycmZ0RFhoUThyQT09 get all the subjects involved in the business process, regardless of their level of turnover, only by these concepts and both come from the same.
In the case of initiation of activities, during them four (4) first periods tax from such initiation, them subject passive of the assessment covered in this article will determine the aliquot of the tribute by an estimate reasonable of them amounts of billing annual.
After the referred four (4) fiscal periods, must come to annualize the turnover corresponding to this period, for the purposes of determining the aliquot which will be applicable to activities indicated from the fifth fiscal period subsequent to the initiation of activities, including, according to the figures obtained. The annualized will proceed as the indicated period coincides with the end of the quarterly period full calendar. Not be such coincidence, aliquot determined in accordance with the preceding paragraph will remain until the end of the semester immediately following calendar.
The annualization of the billing will continue being carried out at the end of each calendar quarter, whereas the fiscal periods elapsed up to the instant prior to the beginning of the quarter in question, including, until after twelve (12) fiscal periods counted from the beginning of the activity.
The three (3) paragraphs foregoing shall equally application when the effects of this law begin to govern subsequent to the initiation of activities, but before after twelve (12) fiscal periods.
Authorize the national executive power so that, through the bodies with competence in the matter, you change one (1) time a year indicated turnover amounts, when the economic situation of the sector and advise it and the time remaining for these reasons.
((b) repeal subsection g) of article 28 of the value added, text ordered in 1997 tax law and its amendments.
Article 2 ° - the provisions of this law will govern the day of its publication in the Official Gazette and shall have effect for taxable facts that is perfected from the first day of the month following such publication. For the purposes of the application of the provisions contained in the third and seventh paragraphs item number incorporated after article 28 of the law of tax to the added value, text ordered in 1997 and its amendments, which is embodied by this law, the last complete calendar quarter should be considered.
Article 3 ° - contact the national executive power.
GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, ON THE THIRD DAY OF THE MONTH OF SEPTEMBER IN THE YEAR TWO THOUSAND FOURTEEN.
-REGISTERED UNDER NO. 26.982 - AMADO BOUDOU. -JULIAN TO. DOMINGUEZ. -John H. Estrada. -Lucas Chedrese.

https://www.boletinoficial.gob.ar/pdf/linkQR/YmhndHpwVVh3RkJycmZ0RFhoUThyQT09 date of publication: 29/09/2014 https://www.boletinoficial.gob.ar/pdf/linkQR/YmhndHpwVVh3RkJycmZ0RFhoUThyQT09