LAW ON VALUE ADDED TAX value ADDED TAX LAW law 27273 modification.
The Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. ((sanctioned with force of law: ARTICLE 1 - modify item number below of article 28 of the Tax Act, value added, t.o. 1997 and its amendments, which is drawn up in the following way: article...: sales - excluding the covered in subsection to) of the first paragraph of article 7 °-, the locations of subparagraph (c)) of article 3 and the retained imports of newspapers , journals and periodicals, as well as subscriptions to digital newspaper editions of online information, will be reached by an aliquot portion equivalent to fifty percent (50%) of the established in the first paragraph of article 28. ((Trying to is of subject whose activity is the production publishing, them sales-excluded them covered in the subsection to) of the first paragraph of the article 7 °-, the locations of the subsection c) of the article 3 ° and them subscriptions mentioned in the paragraph previous, will be reached by the aliquot that, for each case, is indicates then: to them purposes of it application of them aliquots indicated previously , editors should, at the end of each calendar quarter, considered the amounts of turnover of the last twelve (12) calendar months prior, excluding tax value added, and accordingly the AMOUNT OF TURNOVER OF THE TWELVE (12) CALENDAR MONTHS immediate, EXCLUDING TAX VALUE ADDED ALIQUOT equal or less than $63.000.000 2.5% higher to $63.000.000 and equal to or less than $126.000.000 $126.000.000 5% 10.5% https://www.boletinoficial.gob.ar/pdf/linkQR/UzBPdVdMb1NUL2xycmZ0RFhoUThyQT09 determine the aliquot appropriate that result from application by periods quarterly calendar.
Is means by amounts of billing, to the effects of the paragraph above, to the billing total of the subject passive.
Aliquot resulting from application to the subjects indicated in the second paragraph for the operations in question, determined in accordance with the planned there, reaches, also to the amounts billed by the developers commissioned the subjects whose activity is publishing and other amounts billed by successive subjects of the marketing chain (, regardless of their level of turnover, only by these concepts and come from the same, unless the provisions of subsection a) of the first paragraph of article 7.
Trying to is of subject whose activity is the production publishing, them locations of spaces advertising in daily, magazines, publications periodic and editions journalistic digital of information in line will be reached by the aliquot that, according to the so-called of that is concerned, is indicates then: to them purposes of the application of them aliquots indicated previously, them subject indicated in the paragraph previous must , to the completion of each semester calendar, consider them amounts of billing of the last twelve (12) months calendar immediate previous, without include the tax to the value added, and depending on this, determine the aliquot corresponding, which will result of application by periods quarterly calendar.
It means amounts of billing, for the purposes of the previous paragraph, to the total turnover of the taxable person.
The aliquot part resulting from application to the indicated subjects in the sixth paragraph to the location of advertising spaces, determined according to the there laid down, reaches, also invoiced amounts that obtain all subjects involved in the commercial process, regardless of their level of turnover, only by these concepts and in both come from the same.
In the case of initiation of activities during the four (4) first fiscal periods since the initiation, taxable persons of the tax included in this article will determine the aliquot tribute by a reasonable estimate of the amount of annual turnover.
TWELVE (12) CALENDAR MONTHS BILLING AMOUNT, EXCLUDING TAX VALUE ADDED ALIQUOT equal or less than $63.000.000 2.5% higher to $63.000.000 and equal or less than $126.000.000 10.5% higher than $126.000.000 21% https://www.boletinoficial.gob.ar/pdf/linkQR/UzBPdVdMb1NUL2xycmZ0RFhoUThyQT09 referrals after four (4) fiscal periods, must come to annualize the turnover corresponding to this period, for the purposes of determining the aliquot which will be applicable to activities indicated from fifth fiscal period to the initiation of activities, including, according to the figures obtained. The annualized will proceed as the indicated period coincides with the end of the quarterly period full calendar. Not be such coincidence, aliquot determined in accordance with the preceding paragraph will remain until the end of the semester immediately following calendar.
The annualized of it billing will continue, making is to the completion of each semester calendar, whereas them periods tax after until the immediate previous to the home of the semester of that is try, including, until both have elapsed twelve (12) periods tax counted from the home of it activity.
The three (3) paragraphs foregoing shall equally application when the effects of this law begin to govern subsequent to the initiation of activities, but before after twelve (12) fiscal periods.
Authorize the national executive power so that, through the bodies with competence in the matter, you change one (1) time a year indicated turnover amounts, when the economic situation of the sector and advise it and the time remaining for these reasons.
ARTICLE 2 ° - the provisions of this law will govern the day of its publication in the Official Gazette and shall have effect for taxable facts that is perfected from the first day of the month following such publication. For the purposes of the application of the provisions contained in the third and seventh paragraphs item number incorporated after article 28 of the law of tax to the added value, text ordered in 1997 and its amendments, which is embodied by this law, the last complete calendar quarter should be considered.
ARTICLE 3 ° - contact the national executive power.
GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, SEVEN DAYS OF THE MONTH OF SEPTEMBER IN THE YEAR TWO THOUSAND SIXTEEN.
-REGISTERED UNDER NO. 27273 - MARTA G. MICHETTI. -EMILIO MONZO. -Eugenio Inchausti. -John p. Tunessi.
Buenos Aires, October 4, 2016 by virtue of the prescribed in article 80 of the Constitution, I certify that the law No. 27.273 (IF - 2016-01892372-APN-SLYT) sanctioned by the HONORABLE CONGRESS OF THE NATION the 7 September 2016, has been enacted in fact of September 30, 2016. Given for publication to the National Directorate of the official record, rotate copy to the HONOURABLE CONGRESS OF THE NATION, and for his knowledge and other effects, please refer to the MINISTRY OF FINANCE and PUBLIC FINANCES and the MINISTRY OF COMMUNICATIONS. Fulfilled, archived. -Paul Clusellas.
https://www.boletinoficial.gob.ar/pdf/linkQR/UzBPdVdMb1NUL2xycmZ0RFhoUThyQT09 publication date: 10-05-2016 https://www.boletinoficial.gob.ar/pdf/linkQR/UzBPdVdMb1NUL2xycmZ0RFhoUThyQT09