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By means of Law No. New taxes are also levied. Section 12 of the Law establishes that these dispositions will come into force as from the date of publication in the Official Gazette, with the following exceptions:.
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Establishing new tax sliding scales: Amendment to the non-taxable minimum amounts and family dependents: ITL Section 23 which regulates non-taxable income and family dependents is replaced. Differential tax rate for gambling: Tax on judiciary salaries: Regarding the Judicial Branch, income perceived by members appointed as from is to be considered as derived from workforce. By means of the Law, the annex to the Law No.
In addition, new sums for the integrated monthly tax for every category are fixed. Finally, the Law admits leg re-adhesion  11683 those small taxpayers lawfully excluded from the Monotributo regime due to previous parameters, as long as the re-adhesion is done in the first 12 months after the coming into force of the Law.
Also, a numberless new section following Section 4 which defines who will be considered Substitute Taxpayers and which enumerates some of them e. Lley, Provincial and Municipal States, cooperatives, charities, civil associations, sports associations etc.
Substitute taxpayers will assess and pay for VAT corresponding to the act, even in the cases in which it is impossible to withhold that tax from the ,ey resident. Also, the tax paid will be considered as tax credit if in favor of the Substitute taxpayer. In addition to the above mentioned modifications, the Law levies three new taxes, two of them on gambling and a third one as an extraordinary tax which will be levied as a one-time only on the profits obtained from the USD Futures Market during the tax period.
Amendments introduced to the Argentine Tax Regime by Law No. 27,346
Taxes on gambling —bets— through electronic machines or on-line platforms. Individuals and companies exploiting the machines enabled by the Authority. The taxpayer is the person placing the bet. However, the subject who acts as an intermediary in the payment oey the value of each bet is designated as collection agent of the tax.
Section 10 of the Law also introduces Section bis to the Criminal Code, by means of which whoever exploits, administrates, operates or in any ways organizes, by him or herself or a third party, any kind or system of gambling without the proper authorization will be subject to an imprisonment penalty from 3 to 6 years. That tax will be included and paid in the tax return corresponding to the current IT period.
The Law expressly establishes that the tax cannot be deducted from IT neither computed as payment in advance for that tax. Tax exemptions —objective or subjective— contemplated in ITL will not be admitted. The special deduction amount is elevated by 3. 16183 Law expressly says that profits obtained by individuals or undivided successions in will be taxed.
This article is intended to provide readers with basic information concerning issues of general interest, It does not purport to be comprehensive or to render legal advice.
For advice about particular facts and legal issues, the reader should consult legal counsel. Section 12 of the Law establishes that these dispositions will come into force as from the date of publication in the Official Gazette, with the following exceptions: Amendments to ITL Title I of the Law will come into force as from fiscal periodexcept for what is set out in paragraph 3 amendment to the tax rate applicable to the exploitation of gambling and paragraph 10 substitution of ITL Section 18, seventh paragraph which will come into force in the current fiscal period.
Main amendments introduced to Income Tax Law i. IT annual deductions for individuals are increased. Pursuant to the original version, children had to be less than 24 years of age.
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Deductions arising from certain family members are eliminated. New 11683 are set to determine the parameters to apply the Monotributo Section 31 and 32 of the annex to Law No. New taxes levied In addition to the above mentioned modifications, the Law levies three new taxes, two of them on gambling and a third one as an extraordinary tax which will be levied as a one-time only on the profits obtained from the USD Futures Market during the tax period.
Taxes on gambling —bets— through electronic machines or on-line platforms The new taxes will have the following characteristics: Who has the obligation to pay for the tax? How much will be paid? Every fifteen days on the basis of the tax returns. Electric energy consumed annual. Amount of accrued rent.
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Tax payable in case of movable assets selling. Exclusive categories for movable assets selling. Minimum number of employees. Which is the scope of the Tax? At the moment in which the bet is placed. When must the tax be paid?