A r g e n t i n a

20. RESTRICTIONS ON ADVERTISING

Although there are no restrictions imposed on advertising, obscene advertising can cause sanctions (according to Article 128 of the Penal Code ? previously mentioned in Section 6 of this report ? which sanctions anyone who publishes, creates or reproduces obscene books, writings, images or objects and anyone who exhibits, distributes or circulates them).

Article 2, Sections a) and b), of Law 23,344 limit the advertising of tobacco products in the broadcasting media. Said article specifies, ?The advertising of tobacco, cigars, cigarettes and other products used for smoking is subject to the following restrictions:

a) No radio or television advertising is permitted between the hours of 8 a.m. and 10 p.m. every day, unless only the brand is identified and is done outside the broadcasting location.

b) No advertising is permitted in publications geared toward minors, nor in performance halls where the presence of children under the age of 18 is permitted.?

Articles 23, 69, 70, 71 and 84 of the Broadcasting Law regulates all matters pertaining to advertising.51

A value added tax was levied on advertisements in newspapers and magazines in 1999 at the rate of 10.5%.

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