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Unfortunately, most of the laws and of the relevant literature is in Spanish. Tax Legislation and Administration.
Argentina is a republic with a federal, democratic and representative form of government Art. The country personalea divided into provinces. The provinces are divided into municipalities. In principle, those powers which are not specifically delegated by the National Constitution 1 Of 1 Mayas amended in, and into the federal government belong to the provinces.
Argentina has a double taxation system.
Taxes are levied on persojales levels: The National Constitution sets forth the taxation powers of the national government and the provinces, as well as the general principles and limitations 2 to which taxation must conform. The federal powers include: Under the amendment to the National Constitution, in cases involving necessity or urgency, the Executive Branch has legislative powers to issue decrees concerning any matter other than tax, criminal, electoral or political party law Art of the National Constitution.
Under the National Constitution the provinces retain all powers not specially delegated to the federal government. The Provinces may levy let following taxes: The municipalities also have the power to tax.
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They may establish legal fees and contributions. It is not an original power but one derived from and exercised within the limitations of the provincial constitutions and the organic law of the municipalities. The tax administration is performed by the AFIP.
The AFIP controls the application, collection and administration of national taxes, customs duties and social security contributions. In Argentina tax laws are enacted by the Congress and are identified by a number and the date of publication.
Law, decrees and certain other official acts are published in the Official Gazette. Unless otherwise established in their provisions, laws and regulations become effective eight 8 days after their publication in the Official Gazette.
There is a wide variety of books that include material on these topics: Efectos Distorsivos sobre las Actividades Empresariales. Unless established for a specific purpose, indirect taxes, which are levied by the federal government concurrently with the provinces, and direct taxes of an exceptional nature in the case of necessity for the defense, public safety and welfare of the nation Art of the National Constitutionwhich are levied exclusively by the federal government, are shared under a Coparticipation system.
The Co-participation System is currently governed by Law 23, published in the Official Gazette of 26 January Under this system the federal government collects the most important taxes and shares the revenue with the provinces.
The provinces adhering to the system commit themselves not to collect taxes distributed under the Co-participation System, and not to tax amounts already subject to federal taxes or raw materials used in the manufacture of products subject to such federal taxes.
A new Co-participation System -that considers the amendment to the National Constitution- to the constitutions and regulations issued by the new federal fiscal organism composed of representatives of the provinces and the City of Buenos Aires is to be implemented. The provinces are specifically authorized to collect fees for services actually rendered and taxes on immovable property, gross receipts, motor vehicles and stamp taxes. The co-participation law establishes guidelines in order to impose consistency on the rules enacted by the provinces.
Some provinces, however, impose taxes on entertainment, lotteries, agriculture, public health services and electricity. The federal government and most provinces signed an agreement, dated 12 AugustKnown as the Federal Pact for the Employment, production and Growth or Federal Fiscal Pact, intended to foster the production and to simplify the Argentine tax system.
The LPT include general tax rules concerning 3 An updated spanish version can be found in. The LPT has undergone several amendments. Moreover, most provinces have their own tax codes which are applicable as regards provincial taxes. Argentine has a multitude of tax laws. Each tax is codified in a separate tax law.
Argentine tax system may be divided in three categories: For each tax law, there is at least one commentary book.
The books usually provide thorough explanations of the provisions. Furthermore, the position of the tax administration is presented where it appears of interest, and important court rulings are summarized. In general, these commentary books are a valuable research tool that ought to be consulted where a specific question arises. The commentaries are not official: In the following, literature is given for gienes tax laws: Ley de Procedimiento Tributario Tax Procedural Law This law contains general tax rules concerning taxpayers, tax payment, statute of limitations, tax administration, tax procedures, tax penalties, etc.
In addition, lye includes general definitions that are to be applied personwles the term is used in other tax laws. Under the mentioned law, taxpayers may be imprisoned for 2 to 6 years for evading the payment of taxes exceeding ARSfor each tax period though any deceit, fraud or trick.
Imprisonment is increased to between 3 years and 6 months and 9 years if: A penalty of between 3 years and 6 months and 9 years of imprisonment is imposed on any person who improperly receives tax refunds or any other tax subsidy, provided the evasion exceeds ARSin an annual taxable period.
Any withholding or collection agent who fails to pay the withheld or collected tax within 10 days from the relevant deadline is subject to imprisonment of between 2 and 6 years provided the amount of such tax exceeds ARS 10, fro leyy month.
Argentine Criminal Tax Law also provides penalties against infringement of social security charges. If the taxpayer pays the tax assessed by the tax administration before a penal trial, the taxpayer will not be imprisoned. This concession will be applied only once. Law 25, published in the Official Gazette of 22 Januaryintroduced the concept of the offence of illegal association in respect of these crimes, imposing a penalty of between 3 years and 6 months and 10 years on their participants.
Ley NroEditorial Errepar S. The Federal Tax Court is an autonomous administrative tribunal performing judicial functions, which is located in Buenos Aires City and has nationwide jurisdiction. A taxpayer who loses in an administrative proceeding before the Federal Tax Court and decides to appeal to the civil courts must make a prior payment, except in the case of fines.
Federal Tax Court of Appeal cases are available in If certain restrictive conditions are met e. Taxpayers also have the option to challenge a tax assessment within 15 days in front of the same tax administration Art. The decision of the tax administration may be appealed to the Federal Court of Appeal and, if appropriate, to the Supreme Court of Justice.
Supreme Court of Justice cases are available in The taxpayer may also file a complaint against the Treasury directly with the ordinary national courts: Decisions imposing the closure of an establishment may be appealed within 5 days before the penal-economic courts lye the Buenos Aires City or the federal courts in the rest of the country Perzonales.
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Some provinces have organized courts appeal similar to the Federal Tax Court. Decisions of the tax courts or revenue boards which concern provincial taxes may be appealed to these perxonales courts of appeal. Law 26, 15, published in the Official Gazette of 10 Januaryhas extended the term of the income tax until 31 December The income tax system includes a general income tax which is levied on both legal entities and individual. It is a federal tax.
There is no provincial income tax in Argentina. The AFIP collects the tax and each province receives a portion of the revenue according to the provisions of the Coparticipation Law.
The concept of income includes the i income, rents and gains that are periodically produced by a permanent source, ii income and capital gains even if there is no periodical production and permanent source and iii capital gains from the transfer of movable property subject to depreciation and from shares.
The argentine and foreign residents are taxed on the worldwide income basis. For tax purposes, a resident is i a legal entity which is incorporated in Argentina, ii argentine nationals unless they have lost their residence status excluding argentine official employees working abroadpersonalee foreign persons who stay in Argentina with a permanent visa -for migration purposes- on with a temporary visa for at least 12 months.
In calculating the month period, 13 Personalew updated version benes available in 14 An updated version is available in 15 An updated version is available in.
They are deemed not be resident and they are only subject to tax on argentine-source income but under the rules for assessing income applicable to residents: The tax period for resident entities is the commercial period established in the by-laws. If transactions are not registered in accounting records, the tax year is the calendar year. For individual income tax purposes, the tax year coincides with the calendar year. The income tax may be credited against the presumptive minimum income tax.
Non-residents who do not have permanent establishment are taxed on income attributable to argentine source. The permanent establishments of 32966 companies are deemed to be residents in Argentina and therefore subject to the tax on their worldwide income.
Non-resident individuals oey pay income tax in Argentina only on local source income, subject to final withholding tax levied on gross income. The tax rate applicable is Otherwise the tax rate will be Reig, Enrique, Impuesto a las Ganancias. As a rule, its object of taxation is the supplies of goods and services into Argentina.
The tax applies to all stages of the distribution process. The export articles and services are subject to zero-rate. The seller or provider of services charges this tax at the time he ely the invoice for his products or services.
Each taxpayer makes a tax return, comparing the VAT that he charged to his customers with the amount he paid for VAT and the tax to be paid is the result of the difference. The tax on final imports is assessed and paid together with import duties. The tax on other transactions is assessed and paid on the basis of monthly tax returns. Taxpayers engaged exclusively in farming may choose to be assessed and pay the tax on an annual basis.
The PMIT is levied on assets held at the end of the tax year by: PMIT law contains rules to determine the worth of assets for tax purposes. Also, there are special rules for valuating the assets located in Argentina and those located abroad. The income tax payable in a given tax period may be credited against the PMIT of such period.
A foreign tax credit for similar taxes paid abroad on foreign-situs assets is granted against -and only up to- the PMIT liability arising from those assets located abroad. The tax is levied on the personal assets of individuals domiciled or undivided states situated in Argentina, held at the end of each calendar year and which exceed a certain tax-free amount. Individuals domiciled and undivided states situated in Argentina are taxed on property wherever located, whereas individuals domiciled and undivided states located abroad are taxed only on argentine-situs property.
There are rules contained on the PAT law to determine the worth of the assets for purposes of this tax. Its rate is 0.