Argentina:
Reduction Of VAT On Construction Industry Passed
16 September 1997
Deloitte
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Decree 324, published in the Official Gazette of 29 March 1996, granted a 50% reduction in the ordinary VAT rate (10.5% instead of 21%) applicable to the construction of dwelling houses and to interest and commissions on loans from financial institutions to individuals (personal loans) and to individual and corporate entrepreneurs engaged in passenger transport by land.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
For further information contact Manuel G Diskenstien, Deloitte & Touche, Buenos Aires, Argentina - Tel: +54 1 326 4046, Fax: +54 1 326 7340
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