TAXES

Law 26,730

Extend the time limits laid down in Laws No 25,413 and Nº 24,625 corresponding to the Tax on Credit and Debits in Bank Accounts and other Operatoriums and the Additional Emergency Tax on the Final Price of the Sale of Cigarettes. Sanctioned: December 21, 2011 Enacted: December 27, 2011

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

TITLE I TAX ON CREDIT AND DEBITS ON BANK ACCOUNTS AND OTHER OPERATIONS

Article 1-Extended until December 31, 2013, including the validity of articles 1, 2, 3, 4, 5 and 6 of Law 25,413 and its amendments.

TITLE II

ADDITIONAL EMERGENCY TAX ON THE FINAL SALE PRICE OF CIGARETTES

ARTICLE 2-Extended until 31 December 2012, inclusive, the validity of the Additional Emergency Tax on the Final Price of the Sale of Cigarettes, established by Law 24,625 and its modifications.

TITLE III

OTHER PROVISIONS

ARTICLE 3-Extended during the term of the Additional Emergency Tax on the Final Price of the Sale 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 Law 24,625.

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TITLE IV

VALIDITY

ARTICLE 4-The provisions of this law shall enter into force on the day of its publication in the Official Gazette and shall have effect for the taxable facts that are perfected from 1 January 2012, including.

ARTICLE 5-Contact the National Executive Branch. GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE TWENTY-ONE DAY OF THE MONTH OF DECEMBER OF THE YEAR TWO THOUSAND ELEVEN. -REGISTERED UNDER Nº 26,730-AMADO BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -Juan H. Estrada.

Date of publication: 28/12/2011

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