Modify Is The Article Nº 23 Of The Law Of Taxes To The Earnings, Text Ordered In 1997 And Its Modifications.

Original Language Title: Modifícase el artículo Nº 23 de la Ley de Impuestos a las Ganancias, texto ordenado en 1997 y sus modificaciones.

Read the untranslated law here: https://www.boletinoficial.gob.ar/#!DetalleNorma/10042153/20160703

TAXES tax 26.731 law amending Article No. 23 of the Tax Act gains, text ordered in 1997 and its amendments. Sanctioned: 21 December 2011 promulgated: December 27, 2011 the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. (sanctioned with force of law: article 1 - applicable regarded, for fiscal 2010, the amounts provided for in article 23 of the law of tax gains, text ordered in 1997 and its amendments, which are detailed below: a) ten thousand eight hundred pesos ($ 10,800). (b) ten thousand eight hundred pesos ($ 10,800). ((Point 1) of the subsection b) twelve thousand pesos ($ 12,000). Point 2) of subparagraph (b)) six thousand dollars ($ 6,000). Point 3) of subparagraph (b)) four thousand five hundred pesos ($ 4,500). (c) ten thousand eight hundred pesos ($ 10,800).
Article 2º - amending article 23 of the law of tax gains, text ordered in 1997 and its modifications, in the following way: a) replacements the amounts provided for in its first paragraph, by the following: for the subsection to) twelve thousand nine hundred sixty pesos ($ 12,960) to subsection b) twelve thousand nine hundred sixty pesos ($ 12,960) to point 1) of subparagraph (b)) fourteen thousand four hundred pesos ($ 14,400). (For item 2) of subparagraph (b)) seven thousand two hundred pesos ($ 7,200). (For item 3) of subparagraph (c)) five thousand four hundred pesos ($ 5,400). For subsection e) twelve thousand nine hundred sixty pesos ($ 12,960). (b) in its second paragraph, where it says "... "System integrated of retirement and pension..." should say "..." System integrated Previsional Argentino... "."
Article 3º - the provisions of the preceding article shall have effect from the fiscal year 2011, inclusive.
Article 4º - empower the national executive power to increase the amounts provided for in article 23 of the law of tax gains, text ordered in 1997 and its amendments, in order to avoid tax quoted assessment burden to neutralize the benefits https://www.boletinoficial.gob.ar/pdf/linkQR/UXZhT2xsanppZnBycmZ0RFhoUThyQT09 economic and wage policy assumed.
Article 5º - communicate to the Executive branch. GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, TWENTY-ONE DAYS OF THE MONTH OF DECEMBER OF THE YEAR TWO THOUSAND ELEVEN. -REGISTERED UNDER THE NUMBER 26.731-AMADO BOUDOU. -JULIAN A. DOMINGUEZ. -Gervasio Bozzano. -John H. Estrada.

Date of publication: 28/12/2011 https://www.boletinoficial.gob.ar/pdf/linkQR/UXZhT2xsanppZnBycmZ0RFhoUThyQT09