TAXES

Law 26,897

Laws No. 25.413, No. 24,977 and No. 24,625. Extension. Law No 23,427. Substitution. Sanctioned: October 9, 2013 Enacted: October 21, 2013

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

ARTICLE 1 °-Extended until 31 December 2015, including the validity of Articles 1 °, 2 °, 3 °, 4 °, 5 ° and 6 ° of Law 25,413 and its modifications.

ARTICLE 2-Extended until December 31, 2015 the validity of the Simplified Regime for Small Taxpayers, established in the Annex of Law 24,977 and its modifications.

ARTICLE 3-Substitute in Article 6 of Law 23.427 and its amendments, of creation of the Fund for Education and Cooperative Promotion, the expression "twenty-eight (28) fiscal periods" by the expression "thirty-two (32) fiscal periods".

ARTICLE 4 °-Extended until 31 December 2015, inclusive, the validity of the additional emergency tax on the final sale price of cigarettes, established by law 24,625 and its modifications.

ARTICLE 5 °-Extend for the duration of the additional emergency tax on the final sale price of cigarettes, or until the sanction of the Law of Federal Coparticipation that establishes article 75, paragraph 2, of the National Constitution, What happens first, the distribution of the produced of the mentioned tribute provided for in article 11 of Law 25,239, amending the law 24,625.

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 levy legislated in law 25.413 and its amendments-tax on credit and debits on bank accounts and other operations-: for taxable events which are refined from 1 January 2014, inclusive; Simplified scheme for small contributors: from 1 January 2014 inclusive; (c) For the special contribution on cooperatives ' capital: for the financial years to be closed on the basis of that publication in the Bulletin Official; (d) For the additional emergency tax on the final sale price of cigarettes: for the facts

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The taxable amount of the taxable amount shall be calculated on the basis of the following:

ARTICLE 7 °-Commune to the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, ON THE NINE DAYS OF OCTOBER OF THE YEAR TWO THOUSAND THIRTEEN.

-REGISTERED UNDER NO 26,897-

BEATRIZ ROJKES OF ALPEROVICH. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -Juan H. Estrada.

Date of publication: 22/10/2013

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