The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:ARTICLE 1 O Declárase zone of disaster and economic, social and productive emergency for the term of 180 days, prorrogable for the same term by the national executive branch, to the Departments Bariloche, Pilcaniyeu, Ñorquinco and 25 of May of the Province of Río Negro, and Los Lagos, Lácar; Huiliches and Collón Curá in the Province of Neuquénánico Pulle ARTICLE 2 O The national executive branch shall allocate a special item to address the actions of assistance and reconstruction of the affected economies, within the framework of the emergency set out in the previous article. ARTICLE 3o O Commend the national executive branch with the expansion of funds for the coverage of social plans during the period of the emergency declaration in the geographical area of the declaration, as well as the adoption of measures to preserve and restore production and employment relations.
In the order of public works, the allocation of items will be carried out as a matter of urgency in order to carry out the repair and/or construction of the public works affected or that are necessary as a result of the factors that gave rise to the declaration of the state of disaster zone and/or economic and social emergency, following a study of the set of such works, which will allow for the establishment of priorities for the use of the funds available.ARTICLE 4 al Provide the national executive branch with special measures to provide:
1. Special financial assistance for disaster-affected economic activities: national, official or mixed banking institutions shall be assisted by the disaster zone declaration and/or economic and social emergency, applying in accordance with the individual situation of each exploitation and in relation to the credits granted for its commercial exploitation, the following special measures:
(a) It expects and renews at the request of the stakeholders of the outstanding obligations to the date on which it sets as the initiation of emergency or disaster and until the next productive cycle, under the conditions established by each banking institution.
(b) In the areas of disaster and/or economic and social emergency, credits to achieve continuity of economic activities, recovery of the economies of the affected farms, and the maintenance of their staff, with rates of interest unified in twenty-five per cent (25%) in the areas declared in economic and social emergency, and in fifty per cent (50%) in the areas of disaster that are established in the places in force.
(c) Unification, after analysis of each case, of the debts that sustain the exploitations affected with each intervening banking institution, under the conditions established by the latter.
(d) Suspension up to 90 (90) days and/or productive cycle after the end of the disaster zone period and/or economic and social emergency of the initiation of trials and administrative procedures for pre-emergency or disaster charges.
Trials already initiated should be paralyzed until the time limit set out in the preceding paragraph. During the same period, the course of the procedural terms of the expiration of an instance and a statute of limitations shall be suspended.
2. Technical and financial assistance by making non-reimbursable contributions to investment and operation costs to recompose productive capacity, preferably to family enterprises with small scales of production and subsistence, thereby facilitating compliance with the formal requirements required for access to the benefits of the system.ARTICLE 5o O Please refer to the national executive branch to implement, through the Federal Public Income Administration and the National Social Security Administration, special payment regimes that expressly provide to the affected taxpayers under Article 1 of this Act.
The following special tax measures shall be taken for those responsible who, on the occasion of the emergency and/or disaster, are committed to their sources of income, provided that the economic activity is located there and constitutes their main activity:
(a) Extension of the expiry of the payment of the existing taxes or to be created, which grave the assets, the capitals, or the profits of the affected farms, whose maturity is incurred during the period of the state of disaster zone and/or economic and social emergency.
The extensions for the payment of the taxes mentioned will have a deadline until the next productive cycle (winter season) to that in which the period ends. They will not be subject to updating the nominal debt values.
(b) Please provide the National Executive Branch with a view to the total or partial exemption of personal property taxes and the presumed minimum profit on property belonging to the leased property and property, located within the disaster zone and affected by this extraordinary situation.
To graduate the above-mentioned exemptions, the national executive branch will evaluate the intensity of the event and the duration of the disaster period, and the benefit may be extended to the next productive cycle after the end of the event.
(c) The Federal Public Income Administration (AFIP) shall suspend until the productive cycle after the end of the disaster and/or emergency period, the initiation of prosecutions for the collection of taxes owed by taxpayers under this Act.
Proceedings under way for the collection of taxes covered by the franchise should be paralyzed until the expiration of the time limit set out in the preceding paragraph.
During the same period, the course of the procedural, prescribing and expiry of the proceedings shall be suspended.
(d) The Federal Public Income Administration (AFIP) shall issue the relevant supplementary rules for the implementation and control of the benefits agreed upon by this Act.ARTICLE 6o O Please enable the national executive branch to exempt from the payment of the rights, fees and other taxes that affect the definitive importation of the goods established in Decree 608/10. ARTICLE 7o O Please provide the National Executive Branch with the redeployment of the budget items necessary to comply with this Act. ARTICLE 8o O This law shall apply to all sectors not covered by law 26,509 of agricultural emergency, in particular tourism and trade. ARTICLE 9o O Contact the national executive branch.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, THE THREE DAY OF AUGUST OF THE YEAR DOS MIL ONCE.
JULY C. C. COBOS. . PATRICIA S. FADEL. . Enrique Hidalgo. . Juan H. Estrada.