Cancelación de obligaciones tributarias nacionales con títulos de la deuda pública
Published date | 29 November 2002 |
Date | 29 November 2002 |
Law Firm | Marval O'Farrell Mairal |
El Poder Ejecutivo restableció, a través del Decreto No. 2243/2002, la posibilidad de cancelar impuestos nacionales con títulos públicos, aunque impuso un cupo mensual de $ 80.000.000 al que los contribuyentes accederán a través de un sistema de licitación.
Este mecanismo regirá hasta la sanción de una ley que contemplará la adecuación del uso de los títulos públicos para la cancelación de impuestos a las posibilidades presupuestarias de cada uno de los ejercicios futuros.
Las características del régimen implementado por el decreto son las siguientes:
1. Se suspende el régimen previsto por los Decretos No. 424/2001, 1615/2001, 1005/2001 y 1226/2001 para la cancelación de obligaciones tributarias nacionales con títulos de la deuda pública por un plazo de noventa días contados a partir del 6 de septiembre de 2002.
2. Se suspende por igual plazo la transferibilidad, para la cancelación de impuestos nacionales, de los títulos públicos previstos en el punto anterior.
3. Dentro de los 45 días contados a partir del 6 de septiembre de 2002, la Caja de Valores informará a la Secretaría de Hacienda las tenencias de títulos públicos registradas a esa fecha.
4. Los tenedores de los Certificados de Crédito Fiscal y Certificados de Ejercicio de Opción...
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