Por medio del decreto 179, publicado en el Boletín Oficial del 16/03/17, se incrementó la alícuota del impuesto que grava la realización de apuestas a través de máquinas electrónicas de juegos de azar y/o de apuestas automatizadas (de resolución inmediata o no) habilitadas y/o autorizadas ante la Autoridad de Aplicación, sobre el expendio, entendiéndose por tal el valor de cada apuesta cualquiera sea el medio en que se lleve a cabo (fichas, monedas, billetes, etcétera), de CERO CON SETENTA Y CINCO POR CIENTO (0,75%) a CERO COMA NOVENTA Y CINCO POR CIENTO (0,95%).
A continuación el texto completo de la norma:
Decreto 179/2017
Incremento de alícuota del Impuesto Específico sobre Apuestas.
Ciudad de Buenos Aires, 15/03/2017
VISTO el Expediente N° EX-2017-01357392-APN-DMEYN#MHA del Registro del MINISTERIO DE HACIENDA y el artículo 5° del Capítulo I del Título III de la Ley Nº 27.346, y
CONSIDERANDO:
Que por el artículo 1º del Capítulo I del Título III de la Ley Nº 27.346 se estableció en todo el territorio de la Nación un impuesto que grava la realización de apuestas a través de máquinas electrónicas de juegos de azar y/o de apuestas automatizadas (de resolución inmediata o no) habilitadas y/o autorizadas ante la Autoridad de Aplicación, sobre el expendio, entendiéndose por tal el valor de cada apuesta cualquiera sea el medio en que se lleve a cabo (fichas, monedas, billetes, etcétera).
Que por su artículo 2º se estableció, entre otros aspectos, que el hecho imponible se perfeccionará al momento de su ejecución, entendiéndose por tal al acto de apuesta.
Que por el artículo 3º se precisó que el gravamen se liquidará y abonará en forma quincenal, sobre la base de la declaración jurada efectuada en los términos que reglamente a tal fin la Administración Federal de Ingresos Públicos y por el artículo 4º se estipuló que la alícuota aplicable será del CERO CON SETENTA Y CINCO POR CIENTO (0,75%) sobre la base imponible respectiva, equivalente al valor de cada apuesta.
Que corresponde proceder a la reglamentación del Capítulo I del Título III de la Ley Nº 27.346.
Que por el artículo 6° se facultó al PODER EJECUTIVO NACIONAL para aumentar hasta en un CINCUENTA POR CIENTO (50%) el gravamen en cuestión, o disminuirlo o dejarlo sin efecto transitoriamente, teniendo en cuenta entre otros parámetros el tipo de actividad y la zona geográfica, previo informe técnico fundado de las áreas con competencia en la materia.
Que, en tal sentido, resulta pertinente incrementar al CERO COMA NOVENTA Y CINCO POR CIENTO (0,95%) la alícuota establecida por el artículo 4° de la ley del gravamen, con el fin de lograr un mayor equilibrio fiscal mediante la redistribución de la carga tributaria, generando recursos de carácter genuino que resultan ser necesarios para el financiamiento de las erogaciones públicas, en atención a lo dispuesto por el Título I de la Ley N° 27.346.
Que los organismos competentes han emitido los informes técnicos favorables requeridos por las disposiciones legales en relación al incremento de la alícuota.
Que la Dirección General de Asuntos Jurídicos del MINISTERIO DE HACIENDA ha tomado la intervención que le compete.
Que la presente medida se dicta en ejercicio de las atribuciones conferidas por el artículo 99, inciso 2 de la CONSTITUCIÓN NACIONAL y por el artículo 6° del Capítulo I del Título III de la Ley N° 27.346.
Por ello,
EL PRESIDENTE
DE LA NACIÓN ARGENTINA
DECRETA:
ARTÍCULO 1º — Fíjase en el CERO COMA NOVENTA Y CINCO POR CIENTO (0,95%) el gravamen previsto por el artículo 4° del Capítulo I del Título III de la Ley N° 27.346.
ARTÍCULO 2° — Consideránse máquinas electrónicas de juegos de azar y/o apuestas automatizadas de resolución inmediata a las máquinas tragamonedas o slots.
ARTÍCULO 3° — Entiéndese como apuesta a los fines de la aplicación del impuesto, la suma original arriesgada por el apostador, cualquiera sea el medio en que se lleve a cabo (fichas, monedas, billetes, etcétera), sin considerar a estos fines las sucesivas ganancias que se generen a lo largo del ciclo de juego.
ARTÍCULO 4° — Las disposiciones del presente decreto entrarán en vigencia a partir del día siguiente de su publicación en el Boletín Oficial.
ARTÍCULO 5° — Comuníquese, publíquese, dése a la DIRECCIÓN NACIONAL DEL REGISTRO OFICIAL y archívese. — MACRI. — Marcos Peña. — Nicolas Dujovne.
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Apple at present includes Rhapsody as an app, which is a great begin, but it is now hampered by the lack of ability in direction of retailer locally upon your iPod, and consists of a dismal 64kbps bit price. If this improvements, then it will somewhat negate this advantage for the Zune, but the 10 tunes per month will even now be a big in addition inside of Zune Pass’ choose.
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The Zune concentrates on staying a Portable Media Player. Not a world-wide-web browser. Not a recreation machine. Maybe within the foreseeable future it’ll do even improved inside those areas, still for previously it is really a excellent direction to set up and listen in direction of your songs and films, and is without having peer in just that regard. The iPod’s benefits are its world wide web traveling to and apps. If all those stable far more compelling, potentially it is your most straightforward final decision.
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Zune and iPod: Most us residents look at the Zune toward the Touch, nevertheless just after viewing how slim and shockingly low and light-weight it is, I take it in direction of be a as an alternative exceptional hybrid that brings together characteristics of either the Touch and the Nano. It can be Pretty colourful and stunning OLED exhibit is somewhat smaller than the touch screen, however the participant alone feels fairly a little bit smaller and lighter. It weighs relating to 2/3 as much, and is significantly scaled-down inside width and top, despite the fact that becoming basically a hair thicker.
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Amongst me and my husband we have owned even further MP3 gamers in excess of the several years than I can count, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and many others. But, the previous couple decades I’ve solved down in the direction of a single line of gamers. Why? Mainly because I was pleased toward take a look at how well-designed and enjoyment in direction of retain the services of the underappreciated (and extensively mocked) Zunes are.
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I will tools this assessment in the direction of Two styles of folks: recent Zune homeowners who are looking at an update, and us citizens making an attempt to make a decision in between a Zune and an iPod. (There are other gamers truly worth thinking about out there, together with the Sony Walkman X, still I assume this features yourself plenty of info in the direction of create an mindful selection of the Zune vs players other than the iPod line as nicely.)
In between me and my husband we’ve owned added MP3 players about the yrs than I can count, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the very last couple of yrs I have solved down to a single line of gamers. Why? Due to the fact I was happy toward take a look at how well-designed and exciting to retain the services of the underappreciated (and widely mocked) Zunes are.
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Arms down, Apple’s app shop wins as a result of a mile. It is a significant final decision of all styles of programs vs a as an alternative not happy conclusion of a handful for Zune. Microsoft consists of Strategies, specifically in the realm of game titles, but I am not sure I’d want towards wager upon the long term if this portion is crucial towards oneself. The iPod is a significantly much better final decision within that circumstance.
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Fingers down, Apple’s application shop wins as a result of a mile. It’s a huge final decision of all kinds of apps vs a fairly sad final decision of a handful for Zune. Microsoft is made up of Options, primarily within the realm of video games, but I am not certain I might will need to guess on the long run if this function is major in the direction of on your own. The iPod is a a lot greater option within just that circumstance.
The fresh new Zune browser is surprisingly Wonderful, but not as Fantastic as the iPod’s. It works very well, yet is just not as instant as Safari, and contains a clunkier interface. If your self from time to time plan on taking the website browser that’s not an issue, however if you might be building towards browse the net alot towards your PMP then the iPod’s larger display and greater browser could be substantial.
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