Decreto 237/1999 - FIJACION DE LA TASA DEL IMESI A LA PRIMERA ENAJENACION DE CIGARRILLOS

This provision indicates that the IMESI treatment for the first sale of national cigarettes to authorized companies is part of a differential regime and that the regime is being modified.

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Jurisdiction: Uruguay
Instrument: Decree law
Version: Undated source snapshot
Language: es
Official source: View official record ↗

excise tax pricing regime tobacco

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Provisions of Decreto 237/1999 - FIJACION DE LA TASA DEL IMESI A LA PRIMERA ENAJENACION DE CIGARRILLOS

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Decreto 237/1999 - FIJACION DE LA TASA DEL IMESI A LA PRIMERA ENAJENACION DE CIGARRILLOS
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AI-assisted research summary: This provision indicates that the IMESI treatment for the first sale of national cigarettes to authorized companies is part of a differential regime and that the regime is being modified.

VISTOS: VISTO: el régimen de venta de bienes a turistas establecido por los Decretos Nos. 320/993, de 7 de julio de 1993 y 367/995, de 4 de octubre de 1995.- RESULTANDO: que en el marco de este sistema de comercialización, se ha establecido un régimen diferencial para la determinación del Impuesto Específico Interno (IMESI) correspondiente a la primera enajenación de cigarrillos nacionales realizada a las empresas habilitadas a operar en el mismo.- CONSIDERANDO: necesario modificar el referido régimen diferencial, a efectos de lograr un adecuado equilibrio entre las necesidades de contralor y los objetivos de promoción a la industria nacional.- ATENTO: a lo expuesto.- EL PRESIDENTE DE LA REPUBLICA DECRETA: FIRMANTES: SANGUINETTI - LUIS MOSCA Artículo 1 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 1.] Artículo 2 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 2.] Artículo 3 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 3.] Artículo 4 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 4.] Artículo 5 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 5.] Artículo 6 (*) [Nota: TEXTO ORIGINAL: Decreto Nº 237/999 de 30/07/1999 artículo 6.]

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Decreto 237/1999 - FIJACION DE LA TASA DEL IMESI A LA PRIMERA ENAJENACION DE CIGARRILLOS

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Provisions of Decreto 237/1999 - FIJACION DE LA TASA DEL IMESI A LA PRIMERA ENAJENACION DE CIGARRILLOS

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