Extraordinary Contribution on Turnover Tax in The Province of La Rioja

Law 10197, published in the Official Gazette on May 17, 2024, establishes the payment of an extraordinary and enforceable contribution applicable to turnover taxpayers whose income in the Province of La Rioja is equal to or above ARS 200,000,000.

This extraordinary contribution will be 25% of the determined Turnover Tax without deductions, and it will be paid with the advance payments of May, June, July, August, September, October, November, and December of 2024.

The Law vests the La Rioja Tax Collection Department with the power to issue complementary rules to determine deadlines, forms of income, and other matters related to the collection of the extraordinary contribution. Further, the Department will be the enforcement authority.

Proceeds from the extraordinary contribution will be assigned to the Food Managing Solidary Fund and to the La Rioja Food Program.

Creating a tax of a nature different from the Turnover Tax may cause disputes with the Tax Authority regarding its constitutionality and adequation to the Federal Tax Distribution Law, among others.