Modification

Original Language Title: Modificación

Read the untranslated law here: https://www.boletinoficial.gob.ar/#!DetalleNorma/11515040/20170116

LAW of income tax act income tax act 27346 modification.
The Senate and Chamber of deputies of the Argentina nation gathered in Congress, etc. ((sanctioned with force of law: title I law of tax to the profit article 1 - amending the tax law gains, text ordered in 1997 and its modifications, in the following way: 1. merge as subsection z) article 20, the following: z) the difference between the value of the hours extras and the hours ordinary, dependent workers in receipt of services provided on holidays , disabled and during the end of week, calculated as the legislation labour corresponding. 2.-be replaced with article 23 of the law on tax gains, text ordered in 1997 and its amendments, the following text: article 23: persons of visible existence shall be entitled to deduct from their net profit: to) concept of non-taxable income, the sum of weights fifty-one thousand nine hundred sixty-seven ($ 51.967), always people listed are resident in the country. (b) concept of family charges, provided that persons listed are resident in the country, are in charge of the taxpayer and do not have in the year net income greater than fifty-one thousand nine hundred sixty-seven pesos ($ 51.967), whatever their origin and whether or not they are subject to tax: 1. forty-eight thousand four hundred forty and seven Pesos ($ 48.447) for the spouse. 2 twenty-four thousand four hundred thirty-two pesos ($ 24.432) for each son, daughter, stepson, or stepdaughter under eighteen (18) years old or incapacitated for work. The deduction of this subsection only the closest relative that have taxable profits may make it. (c) in concept of deduction special, up to the sum of fifty-one thousand nine hundred sixty-seven pesos ($ 51.967), case net income falling within article 49, provided that work personally on the activity or enterprise and net gains included in article 79. It is an indispensable condition for the calculation of the deduction to that referred to in the preceding paragraph, in relation to income and respective activity, the payment of contributions that appropriate them to be, necessarily, as self-employed system integrated Previsional Argentino (SIPA) or alternative retirement boxes that apply. The amount referred to in this subsection will rise three coma eight times (3.8) in the case of earnings https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09

(((subparagraphs referred to), b), c) of the above-mentioned article 79. Regulations will establish the procedure to follow when they obtain in addition, profits not included in this paragraph. (However it indicated in the paragraph previous, the increase planned in the same not will be of application when is try of remuneration included in the subsection c) of the cited article 79, originated in regimes pension special that, depending on the charge played by the beneficiary, granted a treatment differential of the have pension, of the mobility of them benefits, as well as of the age and amount of years of service for get the benefit retirement. Excluded from this definition differential schemes prepared by virtue of arduous or unhealthy, determining activities of premature old age and exhaustion and regimes relating to educational, scientific and technological activities and withdrawal of the armed forces and security. The Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, will determine the mode of calculation of deductions provided for in this article with respect to revenue set out in subparagraphs to), b), c) of article 79, the purposes that retention agents to divide the additional annual salary by twelve (12) and add twelfth of such emoluments remuneration for each month of the year. In the case of employees in relation of dependence to work and retired people who live in the provinces and, where appropriate, party, the article makes mention of 1 ° of the law 23.272 and its modifications, computable personal deductions will increase in a twenty-two percent (22%). Respecto_de the incomes referred to in subparagraph (c)) of article 79 of the present, the deductions provided for in subparagraphs to) and c) of this article, shall be replaced by a deduction specified equivalent to six (6) times the sum of the guaranteed minimum salary, defined in article 125 of law 24.241 and its amended and complementary, whenever this last sum is greater than the sum of the above deductions. The provisions of the preceding paragraph shall not apply with respect to those subjects who perceive and/or receive income of a different kind to the there provided. Nor shall be responsible for the deduction for those who are obliged to pay tax on personal assets, provided that this obligation arises not only a building for single home ownership. The amounts provided for in this article shall be adjusted annually, starting from the fiscal year 2018, inclusive, by the coefficient arising out of the annual variation in compensation taxable average the worker stable (RIPTE), corresponding to the month of October of the year preceding the adjustment over the same month of the previous year. 3. merge after the last paragraph of article 69, the following: However, income derived from the operation of games of chance in casinos (Roulette, dot and banking, blackjack, poker or any other authorized game) and making bets through electronic machines for games of gambling and/or betting automated (immediate or not) and/or through digital platforms will be taxed at forty-one coma fifty percent (41,50%). The aliquot mentioned shall apply both to human persons and the legal. The Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, shall establish the operating conditions for the application of this aliquot and appropriation of costs incurred in order to obtain, maintain and retain taxed money makes mention of the previous paragraph, in accordance to the provisions of the first paragraph of article 80 of this Act. 4 be replaced with the name of chapter IV of title II as follows: Chapter IV - proceeds from the fourth category - income of the working staff in relationship of dependence and other INCOMES. 5.-replacements subparagraphs to)) and (c) of article 79, by the following: https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09

(to) of the performance of charges public national, provincial, municipal and of the city autonomous of Buenos Aires, without exception, including those charges elective of them powers Executive and legislative. In the case of judges, officials and employees of the Judicial power of the nation and the provinces and the Public Ministry when his appointment had taken place from the year 2017, inclusive. (c) of pensions, pensions, retirements or benefits of any kind as soon as they have their origin in the personal work and to the extent that have been subject to the payment of tax, and members of cooperative societies. 6 replace the last paragraph of article 79, the following: also profits from this category will be considered cash and in-kind compensation and allowances which are paid as advance or reimbursement of expenses, commissions of service performed outside the headquarters where the tasks, which are received by the exercise of the activities included in this article are provided. Still, shall apply the deduction referred to in article 82 paragraph e) of this Act, in the amount established by the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, on the basis of, among other parameters, the activity, the geographical area and the modalities of the provision of services (, which may not exceed the equivalent to forty percent (40%) of the non-taxable gain established in subsection a) of article 23 of this law. Respecto_de transport of long distance activities deduction indicated in the preceding paragraph shall not exceed the amount of the non-taxable gain established in subsection a) of article 23 of this law. Also will be considered earnings in this category the sums paid in respect of additional teachers by teaching material exceeding the forty percent (40%) of the non-taxable gain established in subsection a) of article 23 of this law. To this end the Federal Administration of public revenues it will establish the conditions under which the computation of this deduction will be effective. 7.-merge as subsection i) Article 81, the following: i) Forty per cent (40%) of the amounts paid by the taxpayer, or of the deceased in the case of undivided, in concept of properties earmarked for your home rentals room, and up to the limit of the amount provided for in subsection to) of article 23 of this law If the taxpayer or if the deceased is not owner of any property, whatever the proportion. The Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, will establish the conditions under which the computation of this deduction will be effective. 8 the first paragraph of article 90, replaced by the following: article 90: persons of visible existence and the undivided - while it there is no declaration of heirs or declared valid will that meets the same purpose - be paid net income subject to tax sums that are in accordance with the following scale: cumulative taxable net gain will pay $ more % above the surplus of $ https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 the amounts provided for in this article shall be adjusted annually , from the fiscal year 2018, inclusive, by the coefficient arising from the annual taxable compensation change average stable workers (RIPTE), corresponding to the month of October of the year preceding the adjustment over the same month of the previous year.
(9 merge following the last paragraph of article 90, as follows: when the determination of net income corresponds to hours extra obtained by workers in a relationship of dependency, the resulting sums of such a concept, excluding those referred to in paragraph z) article 20, are not counted for the purposes of the scale established in the first paragraph , so such emoluments will be taxed by applying the marginal rate appropriate, prior to incorporate overtime.
The Federal Administration of public revenue will determine the modalities of liquidation corresponding to as indicated in the preceding paragraph.
10 replace the seventh paragraph of article 18, with the following: differences from tributes of adjustments and their respective interests, will be calculated in the tax balance sheet for the year in which the same are payable by the Treasury or that are paid, as it was the method that corresponds to used for the allocation of costs.
Title II more than 20,000 0 5 0 20,000 40,000 $0 $ 1,000 9 20,000 40,000 60,000 2,800 12 40,000 60,000 80,000 5,200 15 60,000 80,000 120,000 8,200 19 80,000 120,000 160,000 15,800 23 120,000 160,000 240,000 25,000 27 160,000 240,000 320,000 46.600 31 240,000 320,000 hereinafter 71.400 35 320,000 https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 regime simplified for small taxpayers article 2 - amending the annex to the law 24.977 ((, amended and complementary, as follows: 1. replace paragraph to) article 2, by the following text: to) were caught within the twelve (12) calendar months prior to the date of accession, gross revenues from the activities to be included in this scheme, less than or equal to the sum of seven hundred thousand pesos ($ 700,000), immediate or in case of sale of furniture things, having surpassed such amount and up to one million fifty thousand pesos ($ 1,050,000) meets the requirement of minimum amount of planned staff, for each case, in the third paragraph of article 8 °; 2. replace article 8 ° by the following: article 8: establish the following categories of taxpayers according to annual gross income - relating to the activities mentioned in the first paragraph of article 2 - physical quantities and the amount of rentals accrued annually, which are set below: in that is does not exceed the maximum parameters of area affected the activity and consumed electric power annual as well as of accrued rentals ready for category I, taxpayers with annual gross incomes of up to one million fifty thousand pesos ($ 1,050,000) may category income gross surface affected energy power consumed (annual) amounts of rentals accrued to up to $84,000 to 30 m2 up to 3.330 KW up to $31,500

B up to $126,000 up to 45 m2 up to 5,000 KW up to $31,500 C up to $168,000 up to 6,700 m2 up to 60 KW up to $63,000 D up to $252,000 up to 85 m2 up to 10,000 KW up to $63,000 and $336,000 up to 110 m2 up to 13,000 KW up to $78,500 F up to $420.000 up to 150 m2 up to 16,500 KW up to $78.750 G up to $504.000 up to 200 m2 up to 20,000 KW up to $94.500 H up to $700,000 up to 200 m2 up to 20,000 KW up to $126,000 https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 remain attached to the present regime, provided that such income exclusively from the sale of movable property.
In such a situation is framed in the category that corresponds to them - as shown in the following picture-in accordance with the minimum amount of dependent workers who have and gross revenues do not exceed the amounts that, for each case, are set: 3. Fijanse new values for the monthly integrated tax provided for in the first paragraph of article 11 of the annex to the law 24.977 , sus modificaciones y complementarias, en los importes que, para cada categoría,
se indican a continuación:

CATEGORÍA
CANTIDAD MÍNIMA DE EMPLEADOS
INGRESOS BRUTOS ANUALES
I 1 $ 822.500
J 2 $ 945.000
K 3 $ 1.050.000
CATEGORÍA
LOCACIONES Y/O PRESTACIONES DE SERVICIO
VENTA DE COSAS MUEBLES
A $ 68 $ 68
B $ 131 $ 131
C $ 224 $ 207
D $ 368 $ 340
E $ 700 $ 543
F $ 963 $ 709
G $ 1.225 $ 884
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4. Fijanse new values for the parameters provided for in articles 31 and 32 of the annex to the law 24.977, its amendments and complementary, according to each case, shown below: a) subsection e) of the second paragraph of article 31: four thousand pesos ($ 4,000).
b) subsection h) of the second paragraph of article 31: ninety-six thousand pesos ($ 96,000).
(c) first paragraph of article 32: twenty thousand pesos ($ 20,000).
5 set new value for the pension fixed with destination to the Argentinean pension integrated system (SIPA) quote by subsection to) of the first paragraph of article 39 of the annex to law 24.977, its amendments and complementary, in the amount of pesos three hundred ($ 300), for category A), to increase by ten percent (10%) in the successive categories with respect to the amount corresponding to the category immediately below.
6 set new value for the expected parameters in paragraphs second and fourth article 47 of the annex to 24.977, amended law and complementary, in the sum of seventy-two thousand pesos ($ 72,000).
7 Fijanse new values for the parameters provided for in subparagraphs a) and b) of the first paragraph of article 53 of the Decree 1 of January 4, 2010, in the sum of one hundred and ninety two thousand pesos ($ 192.000) and two hundred and eighty-eight thousand pesos ($ 288,000), respectively.
8 article 52 replaced by the following: article 52: the maximum amounts of billing, rentals accrued amounts and the amounts of tax integrated to enter, corresponding to each category of small taxpayers, as well as fixed social security contributions, will increase annually in the month of September in the proportion of two (2) recent increases in the rate of mobility of social security benefits provided for in article 32 of 24.241 law and its amendments, and complementary standards.
Article 3 ° - when the application of the parameters set out in subparagraphs e), f) and k) of article 20 of the annex to 24.977, amended law and complementary, does not give rise to the exclusion of the right provided in this standard, may be applied by the Federal Administration of public revenues for the recategorization of craft, in the terms provided for in subparagraph (c)) article 26 referred annex , according to rates determined, with general scope, the aforementioned Federal Administration. The national executive power readecuará the annex to 24.977, amended law and complementary, for the purposes of order changes linked to the mention of the categories, as a result of the reinstatement of the 'A' category.
H $ 2,800 $ 2,170 I $3,500 J $4.113 K $4.725 https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 article 4 ° - small taxpayers who had been excluded full-fledged the simplified regime for small taxpayers, by application of the existing parameters prior to the effective date of this Act, during the twelve (12) months immediate prior to that date, may return to adhere to the same , by this unique time, without have that await the term intended in the article 19 of the annex of the law 24.977, their modifications and complementary, to the extent that meet them requirements subjective and objectives required by the mentioned Annex. The Federal Administration of public revenues shall establish modalities, terms and conditions for such accession.
TITLE III OTHER TAXES CHAPTER I SPECIFIC TAX ON MAKING BETS

Article 5 - approved as 'Making bets-specific tax' the following text: article 1: settle in the entire territory of the nation a tax that would tax making bets through electronic machines for games of gambling and/or betting automated (immediate or not) enabled or authorized the Authority's application, on the dispensing understanding by this the value of each bet regardless of the medium in which carry out (tokens, coins, banknotes, etc.). Article 2: for the purposes of the application of this law tax are considered subjects of the assessment to human persons and legal persons who exploit this type of machines, under any form, instrumentation or modality in Argentine territory, being forced to the clearance or authorization to the enforcement authority. In all cases the improvement of taxable events foreseen in article 1 will be set at the time of his execution, being understood that such an act of commitment. Article 3: the resulting tax by application of the provisions of this Act will be assessed and paid way bi-weekly based on the sworn statement made on terms which regulate so the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance. Article 4: the tax will be determined by applying the aliquot from zero with seventy-five percent (0.75%) on the taxable base corresponding, equivalent to the value of each bet. Article 5: the assessment established by this chapter shall be governed by the provisions of the Act 11.683, text ordered in 1998 and its amendments and its implementation, perception and control will be in charge of the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, which is empowered to issue additional rules which may be necessary. Article 6: the national executive power may increase by up to 50 per cent (50%) the lien provided for in this law, or diminish it or make it void temporarily, taking into account among other parameters the type of activity and geographical area, founded technical report of areas with competence in the matter.
https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 chapter II tax indirect bets online article 6th - approved as 'Indirect tax on online gambling', the following text: article 1: settle in the entire territory of the nation a tax that would tax the bets made on the country through any digital platform - gambling and/or betting games developed or exploited through the use of the Internet network - irrespective of the location of the server used for the provision of the service of entertainment. Article 2: for the purposes of the application of the tax of this law are considered subjects of the assessment to those subjects who carry out the betting referred to in the previous article, from the country, and the intermediary that allows payment of the value of each bet, enter the tribute in the role of agent of perception. Article 3 °: the tax resulting by application of them provisions of the present law is liquidated and paid of form fortnightly on the base of it statement sworn effected in them terms that regulate to such end the Administration Federal of income public, entity autarkic in the field of the Ministry of Hacienda and finance public. Article 4: the improvement of the taxable events foreseen in article 1 ° will be set at the time that payment is made or correspond to fixed maturity for payment by credit or purchasing card administrator, whichever is earlier. Article 5: enter tax will arise from the application of the rate of the two per cent (2%) on the gross value of each bet. Article 6: the effects of compliance with the verification and supervision of subjects linked to the exploitation of gambling and/or betting games developed through any digital platform, the competent authorities shall communicate to the direction national registration of domains of Internet, in the field of the technical secretariat for the Legal Secretary and technique of the Presidency of the nation , to the Central Bank of the Argentina Republic, the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, and the other bodies with competence in the subject sites, means of payment and authorized operators, to the effects that they adopt the relevant measures in the respective area. Article 7: the assessment established by article 1 ° shall be governed by the provisions of the Act 11.683, text ordered in 1998 and its amendments and its implementation, perception and control will be in charge of the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, which is empowered to issue additional rules which may be necessary. Article 8: the national executive power may increase by up to 50 percent (50%) assessment provided for in this law, or diminish it or leave it void temporarily, founded technical report of areas with competence in the matter.
Chapter III tax extraordinary to the operations financial speculative "Dollar future" article 7 ° - approved as ' imposed extraordinary speculative financial operations https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09

(Future dollar)', the following text: article 1: establish an 'extraordinary tax to the speculative financial transactions (dollar future)' applicable one-time legal, human individuals and undivided had gained profits by buying and selling futures contracts on the underlying foreign currency, which have not had intended the coverage with respect to a particular trade or financial operation denominated in foreign currency. Utilities hit by this tax will be considered: a) in the case of legal persons: profits earned in the fiscal years in progress at the date of entry into force of the present; (b) in the case of human persons and undivided: the profits in fiscal year 2016. Article 2: tax enter taxpayer referred to in the preceding article will arise to apply the rate of fifteen percent (15%) on earnings derived from 'positive differences in price' for operations of purchase and sale of the underlying foreign currency futures contracts, and may not be deductible charge. Section 3: enter tax will be included and liquidated, in a complementary manner, the sworn statement of the tax income of the respective fiscal period. Article 4: this assessment will not be deductible for income tax according to the settlement and you can not be computed as a payment on account of the same. Article 5: for the cases not provided for in the preceding articles, shall apply supplementary provisions of the Tax Act gains--text ordered in 1997 and its amendments and its regulatory decree, not apply tax exemptions - objective and subjective - provided for in the Act. Article 6: assessment established hereby shall be governed by the provisions of the law 11.683, text ordered in 1998 and its amendments, and their application, perception and control will be in charge of the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, which is empowered to issue additional rules which may be necessary.
CHAPTER IV VALUE ADDED TAX. SUBJECTS FROM THE OUTSIDE THAT MADE BENEFITS IN THE COUNTRY. RESPONSIBLE replacement article 8 - amended the Tax Act, value added, text ordered in 1997 and its amendments, as follows: 1. merge as subsection h) to article 4 the following: h) are tenants, borrowers, representatives or intermediaries of foreign subjects performing locations or services taxed in the country, in its capacity as responsible for substitutes. 2.-incorporate is as article without number added below of the article 4 °, the following: article....-will be considered responsible for substitutes to them purposes of this law, by them locations and/or benefits taxed, them resident or domiciled in the country that are tenants or borrowers of subject resident or domiciled in the foreign and who made such operations as intermediaries or in representation of said subject of the outside , provided that carried them to their own name, regardless of the form of payment and the fact that the subject of the outside perceives payment for such operations in the country or abroad.
(https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 0 are included among the substitutes responsible referred: to) States national, provincial and municipal, and the Government of the autonomous city of Buenos Aires, its autarchic and decentralized entities. (((((b) the subjects included in subparagraphs d), f), g) and m) of article 20 of the law of tax gains, text ordered in 1997 and its amendments. (c) administrators, leaders, parents and other intermediaries of any nature. Substitute decision-makers must determine and enter the tax placed on the operation, for which purpose must register with the Federal Administration of public revenues, autonomous entity in the field of the Ministry of finance and public finance, in cases, forms and conditions that the Agency set. The national executive power are available in which cases does not assume the aforementioned condition. In cases there is impossible to memorise, entry of assessment will be responsible for the substitute Manager. Tax entered pursuant to the provisions of this article will have, for the responsible substitute, the character of tax credit enabling their computation in accordance with provisions in articles 12, 13 and the first paragraph of article 24, to correspond. The Executive Branch is empowered to provide regulations that it deems appropriate, for the purposes of establishing the way in national States, provincial, municipal or the Government of the city of Buenos Aires, settled and entering assessment, responsible surrogate character.
Title IV provisions general article 9 ° - the thirty-three percent (33%) from the resources provided for in subparagraph (c)) of the first paragraph of article 104 of the law of tax income, text ordered in 1997 and its amendments, shall be distributed directly to all provinces according to the rates provided for in the tax sharing Federal law , law 23.548 and its amendments, with the necessary adaptations product of the incorporation of the province of Tierra del Fuego, Antarctica and Islands of the South Atlantic and the Government of the city of Buenos Aires, in the same month in which are integrated, with effect from the 1 ° of January of 2017 and until 31 December 2017.
ARTICLE 10. -Merge as article 301 bis to the criminal code, the following article: article 301 bis: shall be punished with imprisonment of three (3) to six (6) years which exploits, administrare, operating system, or in any way organizare, itself or through third parties, any modality or gambling collection system without having the authorisation issued by the competent judicial authority.
ARTICLE 11. -Repeal of item 4 ° of the Law 26.731, and other complementary norms.
ARTICLE 12. (-The provisions of this law shall enter into force as from its publication in the Official Gazette and shall take effect: to) those of title I: A fiscal year 2017, inclusive, except as provided in paragraphs 3 ° and 10 which shall have effect for the ongoing fiscal years starting at the date of entry into force of the present.
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b) Las of the title II: from the first day of the month following its publication in the Official Gazette. (c) of title III, chapter I and chapter II: from January 1, 2017, inclusive. (d) of title III, chapter III: the case of legal persons: the profits earned in the fiscal years in progress at the date of entry into force of the present. In the case of human persons and undivided: the profits in fiscal year 2016. e) of title III, chapter IV: for the taxable facts that were perfected from the first day of the month following its publication in the Official Gazette.
ARTICLE 13. -Communicate to the national executive power.
GIVEN IN THE CHAMBER OF THE CONGRESO ARGENTINO, BUENOS AIRES, TO THE TWENTY-SECOND DAY OF DECEMBER IN THE YEAR TWO THOUSAND AND SIXTEEN.
-REGISTERED UNDER NO. 27346 - MARTA G. MICHETTI. -EMILIO MONZO. -Eugenio Inchausti. -John p. Tunessi.

Date of publication: 27/12/2016 https://www.boletinoficial.gob.ar/pdf/linkQR/VVdpVjVmdzh6MVJycmZ0RFhoUThyQT09 2