Key Benefits:
TAXES
Law 26,731
Amend Article No. 23 of the Law on Income Taxes, which was ordered in 1997 and amended. 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:
Article 1-Consider applicable, for the fiscal period 2010, the amounts provided for in Article 23 of the Law on Income Tax, text ordered in 1997 and its amendments, which are then detailed: (a) Ten thousand eight hundred pesos ($10,800). b) Ten thousand eight hundred pesos ($10,800). Point (1) of (b) twelve thousand pesos ($12,000). Point (2) of (b) six thousand pesos ($6,000). Point (3) of point (b) four thousand five hundred pesos ($4,500). c) Ten thousand eight hundred pesos ($10,800).
Article 2-Amend Article 23 of the Law on Income Tax, which was ordered in 1997 and its amendments, as follows: (a) Replace the amounts provided for in the first subparagraph of Article 23 (b): novehundred sixty pesos ($12,960) For point (b) twelve thousand nine hundred and sixty pesos ($12,960) For point (1) of (b) fourteen thousand four hundred pesos ($14,400). For point (2) of (b) seven thousand two hundred pesos ($7,200). For point (3) of (c) five thousand four hundred pesos ($5,400). For the item (e) twelve thousand nine hundred and sixty pesos ($12,960). b) In his second paragraph, where he says "... Integrated System of Retirements and Pensions ..." must say "... Integrated System of Argentine Pension ...".
ARTICLE 3-The provisions of the preceding article shall have effect from the fiscal period 2011 inclusive.
Article 4-Facultículo al Poder Executive Nacional to increase the amounts provided for in Article 23 of the Law on Income Tax, text ordered in 1997 and its amendments, in order to avoid the tax burden of the said tax neutralise the benefits derived from the policy
https://www.boletinoficial.gob.ar/pdf/linkQR/UXZhT2xsanppZnBycmZ0RFhoUThyQT09
Page 1
Economic and monetary union.
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. 26,731-AMADO BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -Juan H. Estrada.
Date of publication: 28/12/2011
https://www.boletinoficial.gob.ar/pdf/linkQR/UXZhT2xsanppZnBycmZ0RFhoUThyQT09
Page 2