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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.

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TAXES

Law 26,982

Law of Value Added Tax. Amendment. Newspapers, Journals and Periodic Publications. Sanctioned: September 3, 2014 Enacted in Fact: September 25, 2014

The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc., are sanctioned by law:

AMENDMENT TO THE LAW OF VALUE ADDED TAX. JOURNALS, JOURNALS AND PERIODICALS

ARTICLE 1-Amend the Law on the Tax on Value Added, a text ordered in 1997 and its amendments, in the form indicated below: (a) Incorporate as an article without a number following Article 28, the following:

Article ...: Sales-excluding those covered by the first paragraph of Article 7 (a)-Article 3 (c) (c) and final imports of newspapers, periodicals and periodicals shall be achieved by: an aliquot equivalent to 50% (50%) of that laid down in the first paragraph of Article 28. In the case of subjects whose activity is the editorial production: sales-excluding those included in the first paragraph of Article 7 (a)-and the premises of Article 3 (c) referred to in the preceding paragraph, shall be reached by the aliquot which, for each case, follows:

Billing amount of twelve (12) months

calendar, not including value added tax

Aliquot

Equal to or less than $63,000,000 2.5%

Greater than $63,000,000 and equal to or less than $126,000,000

5%

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For the purposes of the application of the above mentioned aliquots, the publishers must,

end of each calendar quarter, consider the billing amounts of the last twelve (12)

immediate calendar months prior to, not including the value added tax, and on the basis of

determine the appropriate aliquot to be applied for four-monthly calendar periods.

Billing amounts, for the purposes of the preceding paragraph, shall be understood as the total turnover of the subject

liabilities.

The aliquot that results from application to the subjects indicated in the second paragraph for the operations of

In the case of the Commission, the Commission has taken the necessary measures to ensure that the

Working people whose activity is the editorial production and the other amounts

invoiced by successive subjects in the marketing chain, irrespective of their level of

invoicing, only by such concepts and as they come from the same, unless the provisions of the

in point (a) of the first paragraph of Article 7 °.

For subjects whose activity is the editorial production, the locations of advertising spaces in

newspapers, journals and periodicals will be reached by the aliquot that, according to the assumption that

in question, the following is indicated:

For the purposes of the application of the above mentioned aliquots, the publishers must,

end of each calendar quarter, consider the billing amounts of the last twelve (12)

previous immediate calendar months, excluding the value added tax, and on the basis of that,

determine the appropriate aliquot, which shall be applied for four-monthly periods

calendar.

Billing amounts, for the purposes of the preceding paragraph, shall be understood as the total turnover of the subject

liabilities.

The aliquot that results from application to the subjects indicated in the sixth paragraph for the location of spaces

In addition, the advertising of the advertising, which is determined in accordance with the schedule, also reaches the amounts invoiced

Top $126,000,000 10.5%

Billing amount of twelve (12) months

calendar, not including value added tax

Aliquot

Equal to or less than $63,000,000 2.5%

Greater than $63,000,000 and equal to or less than $126,000,000

10.5%

Top $126,000,000 21%

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obtain all the parties involved in the commercial process, regardless of their level of

billing, only for these concepts and as long as they come from it.

In the case of initiation of activities, during the four (4) first fiscal periods since

initiation, the taxable persons covered by this Article shall determine the aliquot of the

a reasonable estimate of the annual turnover amounts.

After the four (4) tax periods, the invoicing must be completed.

for that period, for the purpose of determining the aliquot which shall apply to the

activities indicated from the fifth post-initiation tax period, including, of

agreement with the figures obtained. Such an annualisation shall take place as the period indicated

matches the end of the four-month full calendar period. If such a coincidence is not

keep the aliquot determined in accordance with the preceding paragraph until the end of the quarter

Next immediate calendar.

The annualisation of the invoicing shall continue to be completed for the end of each calendar quarter,

considering the tax periods up to the immediate period before the start of the quarter

in the case, even, up to 12 (12) tax periods have elapsed since the beginning of the

activity.

The provisions of the three (3) paragraphs above shall also apply where the effects of the

This law will begin to apply after the start of activities, but before the end of the 12

(12) tax periods.

Empower the national executive branch to, through the bodies with competence in the field,

modify one (1) time per year the indicated billing amounts, when the situation so advises

(i) the economic situation in the sector and for the time taken.

(b) Rule 28 (g) of the Law on Value Added Tax, which was ordered in 1997 and

its amendments.

ARTICLE 2-The provisions of this law shall begin to apply on the day of their publication in the Official Gazette and shall take effect for the taxable facts which are perfected from the first day of the month following that of that publication. For the purposes of applying the provisions contained in the third and seventh paragraphs of Article 28 of the Law on the Value Added Tax, the text ordered in 1997 and its amendments, which are The last four full calendar is to be considered in the present law.

ARTICLE 3 °-Commune to the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, ON THE THREE DAYS OF SEPTEMBER OF THE YEAR TWO THOUSAND FOURTEEN.

-REGISTERED UNDER NO 26,982-

BELOVED BOUDOU. -JULIAN A. DOMINGUEZ. -Juan H. Estrada. -Lucas Chedrese.

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Date of publication: 29/09/2014

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