AR_PGRTN (AR - Prov. Gross Rev. Tax Num.)
| Property | Value |
|---|---|
| A technical identifier, unique in a certain context. Technical key | AR_PGRTN
|
| The country a linked concept is active or generally relevant for. Country scope | AR (Argentina) |
| Language-specific name. Monolingual name | Province Gross Revenue Tax Number (es), Province Gross Revenue Tax Number (en) |
| Language-specific short name. Monolingual short name | AR - Prov. Gross Rev. Tax Num. (en) |
| Informal and comprehensive human-readable definition of a concept. Description | Gross income tax: All the provinces and the city of Buenos Aires apply this tax on the gross income earned by all companies engaged in commercial, industrial, agricultural, financial or professional activities. This tax is levied on each commercial transaction and no fiscal credits are awarded for taxes paid during the preceding periods. The rates depend on the industry and sector, ranging from 1.5% to 5% approximately. The taxes are paid throughout the year with payments made monthly or every two months, varying from province to province. Some primary and industrial activities, however, enjoy certain exemptions. In the case of the city of Buenos Aires professionals who do not perform their activity in the form of a company are exempt from the gross income tax.
Stamp tax: The Stamp Tax is a provincial tax levied on the execution of notarized and private instruments embodying contracts and other transactions for valuable consideration. Real property tax: Real property owners are required to pay an annual tax levied on their properties at the rate established by law depending on the tax valuation of the land, free of any improvements, and on the improvements to such land, if any. Real Property Tax is applied to the value of the land and buildings without taking into account the taxpayer’s financial situation. The amount is set by the appropriate tax authority and is calculated accordingto the tax laws of each fiscal period which establish the valuation and rate scales to be applied to the taxable base depending on the type of property. Municipal taxes :Municipalities collect fees for various services related to industrial safety, public hygiene and lighting, to name a few, calculated based on variables such as revenue or fixed parameters such as the number of |
| Category of business identifiers. Identifier category | Tax Number |
Formal definition
No format rules.
Data quality rules
No data quality rules defined.