NATIONAL EMERGENCY

Law 27616

Declare a disaster zone and an environmental, economic, social and productive emergency.


Article 1-Declaration of disaster and environmental, economic, social and productive emergency zones by the end of one hundred and eighty (180) days, extended by the same term by the national executive branch, in the department of Cushamun in the province of the Chubut and in the area of El Bolson in the department of Bariloche of the province of Río Negro, affected by the forest fires that occurred during the summer months of 2021 and especially from March 7 of the current year.

Article 2-The national executive branch will allocate a special item to deal with the assistance and reconstruction actions of the affected people and economies, in the context of the emergency and by the deadline set out in the previous article.

Article 3-The extension of funds for the coverage of social plans during the period of the emergency declaration in the geographical area of the same, as well as the adoption of measures that tend to be extended to the national executive branch. to preserve and restore the living conditions of its inhabitants, as well as the relations of production and employment and the recovery of the area's biodiversity.

In the order of public works, the allocation of consignments shall be carried out as a matter of urgency in order to carry out the repair and/or construction of dwellings and installations in the rural and urban areas concerned or resulting from the necessary as a result of the factors which gave rise to this declaration, prior to the study of the whole of the same, which would allow the establishment of priorities for the use of the available funds.

Article 4-Faculty to the national executive branch to adopt special measures to provide:

1. Special financial assistance for the affected economic activities: national, official or mixed banking institutions shall be assisted in the aid of the affected holdings included in the declaration of a disaster area and/or economic and social emergency, in accordance with the individual situation of each holding and in relation to the credits granted for its commercial exploitation, the special measures detailed below:

(a) Waiting and renewals at the request of the persons concerned of the outstanding obligations to the date on which it establishes as an initiation of the emergency or disaster and until the next production cycle, under the conditions established by each banking institution;

(b) Grant, in the areas of disaster and/or economic and social emergency, of credits to enable the repair of affected homes and facilities, the continuity of economic activities, the recovery of the economies of the affected farms, and the maintenance of their staff, with interest rates being subsidised by 25% (25%) in areas declared in economic and social emergency, and by 50% (50%) in the disaster areas in place for these operations in accordance with the rules laid down by the institutions banking;

(c) unification, after analysis of each case, of the debts held by the holdings concerned with each intervening bank, under the conditions laid down by the latter;

(d) Suspension of up to ninety (90) days and/or production cycle after the end of the period of the disaster zone and/or economic and social emergency of the initiation of trials and administrative procedures for payment of loans due to prior to the emergency or disaster.

Judgments already initiated must be brought to a standstill until the deadline set in the preceding paragraph. For the same period, the course of the procedural terms of the expiry of the application and the limitation period shall be suspended.

2. Technical and financial assistance making non-reimbursable contributions for housing and investment repair expenses and operation to reward productive capacity, with preference for family ventures with small scales of production and subsistence, facilitating in such cases compliance with the formal requirements for access to the benefits of the system.

Article 5-Facultate to the national executive branch to implement, through the Federal Administration of Public Revenue (AFIP) and the National Administration of Social Security (ANSES), special payment regimes that expressly contemplate the taxpayers concerned within the meaning of Article 1 of this Law.

The following special tax measures will be adopted for those responsible who, in the emergency and/or disaster situation, see their sources of income compromised, provided that the economic activity is located in it and constitutes its main activity:

(a) an extension of the maturity of the payment of existing taxes or to be created, which shall be subject to the assets, capital, or profits of the holdings concerned, the maturities of which are operated during the period of validity of the state of the disaster and/or economic and social emergency.

The carryovers for the payment of the above taxes will have a maturity until next year. They shall not be subject to updating of the nominal debt securities.

(b) Facultate to the national executive branch so that it can fully or partially exempt personal property taxes on those assets belonging to holdings and immovable property respectively located within the disaster and affected by that extraordinary situation.

In order to graduate the aforementioned exemptions, the national executive branch will evaluate the intensity of the event and the duration of the disaster period, which may extend the benefit to the next production cycle after the end of the disaster.

c) The Federal Administration of Public Revenue (AFIP) will suspend until the production cycle after the date of the end of the period of disaster and/or emergency, the initiation of the trials of tax execution for the collection of taxes owed by the taxpayers covered by this law.

Judgments which are in the process of collecting taxes covered by the exemption shall be brought to a standstill until the deadline set in the preceding paragraph is due.

For the same period, the course of the procedural terms, the prescription and the expiry of the application shall be suspended.

(d) The Federal Administration of Public Revenue (AFIP) will dictate the relevant complementary rules for the application and supervision of the benefits agreed upon by this law.

Article 6-Facultate the national executive branch to exempt from the payment of the duties, taxes and other taxes that affect the definitive importation for consumption of the goods.

Article 7-The Chief of the Cabinet of Ministers shall be empowered to reallocate the budget items that are necessary to comply with this law.

Article 8-Contact the national executive branch.

GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE TWENTY-SEVENTH DAY OF MARCH OF THE YEAR TWO THOUSAND TWENTY-ONE.


CLAUDIA LEDESMA ABDALLAH DE ZAMORA-SERGIO MASSA-Marcelo Jorge Fuentes-Eduardo Cergnul