TAX value added tax value added Act 27253 regime of refund for purchases in retail stores. Sanctioned: 08 June 2016 promulgated: 2016 10 June the Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. they attest to the force of law: title I system of reimbursement for purchases in retail stores article 1 - establish a regime for the reinstatement of a proportion of the tax to the added value contained in the amount of operations which, as consumers, should be paid by purchases of collateral both in shops devoted to retail sales at shops devoted to the wholesale billed to end consumers registered and registered as such in the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, using Bank transfers issued by debit cards emitting entities enabled the labor, welfare benefits or social security, accreditation including cards non-bank prepaid or their equivalents. They are achieved by the present regime of refund, all payments: to) that correspond to operations carried out in the national territory; (b) whose debit occurs in accounts opened at branch offices or central houses of financial institutions covered by the law 21,526 and its amendments, filed in the country or through cards prepaid non-bank, or their equivalent.
Article 2 ° - empower the national executive branch to set the magnitude of the reinstatement based on the proportion of the tax to the added value that is contained in the price of food, and other parameters, the type of beneficiary; as well as to grant the same benefit perform those operations with other means of payment, which always include operation calls cards information, accumulation of shopping or other registration system, that is equivalent to the Treasury. The extent of the refund may not be less than fifteen percent (15%) of the amount of operations the referred to in the first paragraph of article 1 of the present, as long as it does not exceed the maximum amount established by the national executive power according to the cost of the basic food basket. Until the National Institute of statistics and censuses (INDEC), corresponding decentralized administration in the field of the Ministry of finance and public finance, does not publish the basket basic https://www.boletinoficial.gob.ar/pdf/linkQR/TTFBbTlLMGFCMTFycmZ0RFhoUThyQT09 food, the maximum amount referred to in the previous paragraph will be pesos three hundred ($ 300) per month and per beneficiary. Such maximum amount shall be modified by the national executive power, depending on the variation of the basic food basket, in the months of July and January of each year, starting from the month of January of 2017, or the effective date of this title, whichever is later. (In the case of subjects who perceive the allocations provided for in subparagraphs b) and (c)) item 3 °, referred reinstatement will be considered for each benefit received.
(Article 3rd - will benefit from the regime established for the present, subjects who perceive: to) retirement and death in a monthly sum that does not exceed be guaranteed minimum referred to in article 125 of 24.241 law and its modifications; (b) the universal allocation per child for social protection; (c) the allocation by pregnancy for social protection; (d) national non-contributory pensions on a monthly sum that does not exceed the minimum credit guarantee to that referred to in article 125 of 24.241 law and its amendments. The national executive power may incorporate the regime nature of beneficiaries to other subjects not included in the preceding paragraph.
Article 4 ° - invited to the provinces and the autonomous city of Buenos Aires to sign agreements with the authority for the application of this scheme, to ensure the scope of the benefits of this law subjects that charge benefits similar to the listed preceding through bodies of such jurisdictions article or, where appropriate, of its municipalities.
Article 5 ° - are excluded from this scheme, holders of more than one benefit or allowance, without considering the universal per child for social protection or pregnancy for social protection allowance, and pension upon death, provided these do not exceed be guaranteed minimum to that referred to in article 125 of 24.241 law and its amendments. Such exclusion also reaches those who receive any of the benefits or benefits referred to in article 3: a) are obliged to pay tax on personal assets, provided that this obligation arises not only a building for single home ownership; (b) receive other income that have been declared in the income tax or the regime for small taxpayers; (c) receive income in relationship of dependency or enrolled in the Argentine social security comprehensive system (SIPA) as self-employed workers. Evaluation of the stops provided for in subparagraphs to)) and (d) item 3 ° and exclusions set out in the present, will be considered by each Member of the family group. Defined as a family group the holder over the spouse or cohabiting partner or partner pension. If the holder is single, divorced, separated legal or in fact, considers it as the only member of the family group. Verification of any of the cases of exclusion from the present regime and the overcoming of the income of the household of an amount equivalent to two integers with fifty hundredths (2.50) times be guaranteed minimum referred to in article 125 of 24.241 law and its amendments, excludes this group of the benefits of this law.
((https://www.boletinoficial.gob.ar/pdf/linkQR/TTFBbTlLMGFCMTFycmZ0RFhoUThyQT09 the national executive power may exclude from the regime to those subjects that, in addition to the benefits and/or benefits detailed in subparagraphs to) d) item 3 °, any others with similar characteristics and/or they are beneficiaries of other income except for all that apply food quotas and subnational social plans with those jurisdictions that have signed agreements with the enforcement authority in the framework of article 4 of this title.
Article 6 ° - the present law enforcement authority shall be the Ministry of finance and public finance, and may require intervention, within the framework of its powers, the National Social Security Administration, agency acting within the scope of the Ministry of Social security of the Ministry of labour, employment and Social Security, the Ministry of Social development and of the Federal Administration of public revenues.
Article 7 ° - the amount paid for the operations covered by the regime will be the basis for calculating the reimbursement referred to in article 1 of this law.
(Article 8 ° - financial institutions covered by the law 21,526 and amendments considered the amounts actually credited in the accounts of the beneficiaries, as computable credit monthly against the following tax obligations and in the order indicated: to) imposed on the added value; (b) tax credits and debits in bank accounts and other operative. The Federal Administration of public revenue will determine the form, terms and conditions for the purposes of accreditation of reinstatement and the computation of such credit, as it will also define, together with the National Social Security Administration, the form of benefit in the case of used cards non-bank prepaid or their equivalents.
Article 9 - when the amount of carried out accreditation proves superior to the tax obligations that the financial institution may have cancelled using the procedure described in the preceding article, the financial institution may ask the Federal Administration of public revenues of the refund of the surplus with charge to value-added tax collection.
Title II obligation of acceptance of certain means of payment article 10. -Taxpayers engaged in the usual way the sale of furniture things for final consumption, consumer services, performing works or perform things furniture locations, they must accept as payment transfers implemented using debit cards, cards prepaid non-banking or other means that the national executive power considers equivalent and can compute as the tax value added tax credit the cost that appoint them to adopt the system in question by the amount for that purpose authorize the enforcement authority. The national executive power shall implement any measures necessary to facilitate the access to the technologies that are required to comply with this obligation and training for its use, and may establish incentives and take measures to decrease costs those incurred for that purpose. The national executive power shall implement any measures necessary to eliminate the impact of the cost to them https://www.boletinoficial.gob.ar/pdf/linkQR/TTFBbTlLMGFCMTFycmZ0RFhoUThyQT09
officers to adopt the system in question to those taxpayers registered in the regime for small taxpayers. The application of transactional commissions on operations included in the provisions of this law with debit card is prohibited. Empower the enforcement authority to regulate provisions of this article.
ARTICLE 11. (--Those responsible for performing transactions with consumers must accept all cards or payment methods included in this standard, except when any of the following situations occurs: to) the activity is carried out in localities whose population is less than a thousand (1,000) inhabitants, according to official data published by the National Institute of statistics and censuses (INDEC) , corresponding decentralized administration in the field of the Ministry of finance and public finance, corresponding to the last population census conducted; (b) the amount of the transaction is less than ten pesos ($ 10). The national executive power may modify the scope of the exceptions and issue regulations to implement the regime of return regulated by title I of the Act. The Federal public revenue administration will set the timetable for the implementation of the provisions of this title in the cases that deems it so relevant.
ARTICLE 12. -The amount likely to be computed as tax credit for the tax on the value added, corresponding to the cost incurred by the taxpayer as provided for in article 10, shall not be subject to the procedure laid down by article 13 of the law of the value added tax, text ordered in 1997 and its amendments.
Title III provisions general article 13. -For the purposes of the application of this Act and their compliance with control, will be observed, in the relevant provisions of the law 11.683, text ordered in 1998 and its amendments. The Federal Administration of public revenues and the Ministry of trade, the Ministry of production, either shall check and verify the fulfilment of the obligation imposed in article 10 of this law, resulting from application to your failure to comply with the provisions of article 40 of the law 11.683, text ordered in 1998 and its amendments. The sanction of closure not apply for a period of one hundred twenty (120) days from the entry into force of this law. Within this period, the sanction may be applied according to the seriousness of the fact and the condition of the offender re-offending. Empower the Federal Administration of public revenues to establish operational mechanisms for the timing of the sanctions.
ARTICLE 14. -The national executive power will develop financial education and dissemination campaigns in order to promote the adoption and effective and full use of the means of payment covered by this law. Invited to the provinces, the autonomous city of Buenos Aires and the municipalities to carry out campaigns for the same purposes.
https://www.boletinoficial.gob.ar/pdf/linkQR/TTFBbTlLMGFCMTFycmZ0RFhoUThyQT09 article 15. -This Act shall enter into force after its publication in the official bulletin of the nation. The provisions contained in title I of this Act will be applicable from the date fixed by regulation and until December 31, 2017, inclusive. The national executive power may extend the period specified in the preceding paragraph.
Title IV provisions transitional article 16. (- During the first month in which result from application title I of this Act, to beneficiaries covered by the subsection to) item 3 ° will them be credited for each of the first two transactions performing a fixed sum of hundred and fifty dollars ($ 150), to the extent that the magnitude of the refund resulting from the provisions of the second paragraph of article 2 is lower and not in terms of that title the maximum amount referred to in that article is greater than. During the second and the third month, and under the same conditions, such lump sum shall be reduced to seventy-five pesos ($ 75) for each four (4) first transactions and fifty pesos ($ 50) for each of the six (6) first transactions, respectively.
ARTICLE 17. -Communicate to the national executive power.
GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, TO THE EIGHT DAYS OF THE MONTH OF JUNE OF THE YEAR TWO THOUSAND SIXTEEN.
-REGISTERED UNDER NO. 27253 - MARTA G. MICHETTI. -EMILIO MONZO. -John p. Tunessi. -Eugenio Inchausti.
Publication date: 06-13-2016 https://www.boletinoficial.gob.ar/pdf/linkQR/TTFBbTlLMGFCMTFycmZ0RFhoUThyQT09