The composition of the Chamber of Deputies, in debate after the Census

Point by point: who does the project reach? "unexpected rent"

The ruling party trusts that the project will begin to be debated next week in committee.

The bill to tax unexpected income of the companies that register extraordinary profits derived from the global impact of the war in Ukraine presented by President Alberto Fernández entered the Chamber of Deputies in the last hoursand the ruling party trusts that it will begin to be debated next week in committee.

The initiative of only three itemsproposes the exceptional modification of the law that regulates the Income Tax in the country, adding an additional rate, which will be charged only once, on those activities that have had what the Government considers an “unexpected income”.

According to the project, Subjects affected by this tax must pay an additional rate of 15% “one time only, on the excess of the taxable net profit that results from comparing that obtained in the first fiscal year closed from the first day of the month immediately following the entry into force of this article, with respect to that of the previous fiscal year”.

Fernndez and Guzmn had presented the initiative that exceptionally modifies the Income Law
Fernández and Guzmán had presented the initiative that exceptionally modifies the Income Law.

According to the text, are reached to the extent in which the fulfillment of the following requirements:

That the net taxable profit or the accounting result adjusted for inflation, corresponding to the first fiscal year closed from the first day of the month immediately following the entry into force of this article is, at least $1 billion.

That the accounting result adjusted for inflation corresponding to the first fiscal year closed from the first day of the month immediately following the entry into force of this article results, at least, greater than 10% of the total income of that period or an equal percentage or greater than 20% of that represented in the previous year.

“For the purposes of the calculations mentioned in this subsection, the income tax itself and the results from the extraordinary income or expenses indicated by the regulations should not be considered, in any case”, is specified in the text. .

Likewise, in article 2, the project clarifies that “the provisions of this law will begin to govern the day of its publication in the Official Gazette and will be applicable for the first year closed between the first day of the immediately following month, inclusive, and the last day of the twelfth month immediately following, inclusive, that date.

The initiative was analyzed this Tuesday at the Government House by the Chief of Staff, Juan Manzur, with the president of the block of deputies of the Frente de Todos, Germán Martínez, with whom he reviewed the legislative agenda and defined joint lines of action.

In this framework, Martínez announced that the bill will begin to be debated in committee starting next week.



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