TAXES tax law 26.897 law No. 25.413, Nº 24.977 and Nº 24.625. Extension. Law No. 23.427. Replacement. Sanctioned: 9 October 2013 promulgated: 21 October 2013 the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. they attest to the force of law: article 1 ° - extended until December 31, 2015, inclusive, the validity of items 1 °, 2 °, 3 °, 4 °, 5 ° and 6 ° of the law 25.413 and its amendments.
Article 2º - the entry into force of the simplified regime for small taxpayers, laid down in the annex to 24.977 law and its amendments be extended until December 31, 2015.
Article 3º - replaced by article 6 of the 23.427 law and its amendments, of creation of the Fund for education and promotion cooperative, the expression "twenty-eight (28) fiscal periods" by the expression "thirty-two (32) fiscal periods".
Article 4 ° - extended until December 31, 2015, inclusive, the term of the additional emergency tax on the final selling price of cigarettes, 24.625 law and its amendments.
Article 5 ° - extended during the term of the additional tax of emergency about the price of sale of cigarettes, or until the enactment of the partnership Federal Act which establishes the article 75, paragraph 2, of the Constitution, whichever occurs first, the distribution of the proceeds from the tribute mentioned provided for in article 11 of the Act 25.239, amend the law 24.625.
Article 6° - the provisions of this law will take effect the day of its publication in the Official Gazette and shall have effect: a) for assessment prescribed in the law 25.413 and its amendments - tax credits and debits in bank accounts and other operative-: for taxable events that improve starting on January 1, 2014 including; (b) for the simplified regime for small taxpayers: 1 ° January of 2014, inclusive; (c) for the special levy on the capital of cooperatives: for exercises that will close from the aforementioned publication in the Official Gazette; (d) for the additional tax of emergency on the final selling price of cigarettes: to the taxable https://www.boletinoficial.gob.ar/pdf/linkQR/RkVRN2p1ekZLQjFycmZ0RFhoUThyQT09 that improve January 1, 2014, inclusive.
Article 7 ° - contact the national executive power.
GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, TO THE NINE DAYS OF THE MONTH OF OCTOBER TWO THOUSAND THIRTEEN YEAR.
-REGISTERED UNDER NO. 26.897 - BEATRIZ ROJKES DE ALPEROVICH. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -John H. Estrada.
Date of publication: 22/10/2013 https://www.boletinoficial.gob.ar/pdf/linkQR/RkVRN2p1ekZLQjFycmZ0RFhoUThyQT09