GENERAL BUDGET OF NATIONAL ADMINISTRATION Law 26.784
Approve the General Budget of the National Administration for Exercise 2013. Sanctioned: November 1, 2012 Promulgated: November 1, 2012 The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
PART I
General provisions
CHAPTER I
Budget of expenditure and resources of the national administration
ARTICLE 1 — Note in the sum of pesos six hundred twenty-eight thousand six hundred twenty-nine million two hundred eighteen thousand sixty-five ($ 628,629,218,165) the total current and capital expenses of the overall budget of the national administration for the year 2013, for the purposes set out below, and analytically in tables 1, 2, 3, 4, 5, 6 and 7 annexes to this article.
Finality Current expensesCapital expensesGovernmental administration27.525.904.39212.413.102.88239.939.007.274Services for Defence and Security33.360.832.0721.543.023.61034.903.855.682ServicesSocial services371.486.928.120.349.561395.607.27864 Economic services69.916.632 ARTICLE 2 — In the sum of pesos six hundred twenty-nine thousand two hundred six hundred and eighty-five thousand two hundred ninety-eight ($ 629,216,685,298) the calculation of current and capital resources of the national administration according to the summary below and the detail contained in table 8 annexed to this article.
Current resources627.229.142.086 Capital resources1.987.543.212
Total629.216.685.298 ARTICLE 3° — Note in the sum of pesos a hundred and thirteen thousand eight hundred and ten million six hundred twenty-one thousand four hundred sixteen ($ 113,810,621,416) the amounts corresponding to the figurative expenses for current and capital transactions of the national administration, thus establishing the financing for figurative contributions of the national administration in the same amount, according to the detail contained in tables 9 and 10 annexes to this article.
ARTICLE 4o — As a result of the provisions of articles 1; 2,2 and 3rd, the surplus financial result is estimated in the sum of five hundred and eighty-seven million four hundred sixty-seven thousand and thirty-three ($ 587,467.133). The following are the sources of financing and financial applications detailed in tables 11, 12, 13, 14 and 15 annexed to this article:
Sources of Finance261.437.147.487- Decrease in Financial Investment13.714.962.077- Public Indebtedness and Increase in Other Liabilities247.722.185.410
Financial Applications262.024.614.620- Financial Investment75.967.838.624- Debt amortization and decrease of other liabilities186.056.775.996 Note in the sum of pesos three thousand five hundred seven million two hundred thirteen thousand seventeen hundred sixteen ($ 3,507,213,716) the amount corresponding to figurative expenses for financial applications of the national administration, thus establishing funding for figurative contributions for financial applications of the national administration in the same amount.
ARTICLE 5o — The head of Cabinet of Ministers, through administrative decision, shall distribute the provisions of this Act at least at the level of the limiting items set out in the decision and in the programmatic openings or equivalent categories that he deems relevant.
In addition, in that act, the head of Cabinet of Ministers may determine the powers for budgetary restructuring in the framework of the powers assigned by the Ministry Act (text ordered by decree 438/92) and its amendments.
ARTICLE 6o — Increases may not be approved in the positions and hours of chairs exceeding the totals set in the tables annexed to this article for each jurisdiction, decentralized body and institution of social security. Except for such limitation to transfers of charges between jurisdictions and/or decentralized agencies and the charges for the senior authorities of the national executive branch. The positions corresponding to the executive functions of the Collective Labour Convention for the National Public Employment System (SINEP), approved by Decree 2.098 of 3 December 2008, the extensions and restructuring of positions originating in the execution of final judicial decisions and in administrative claims issued favourably, the regimes establishing incorporations of agents that complete the specific training courses for the Federal Civil Service Also, except for the limitation to approve increases in the positions and hours of chairs that exceed the totals set in the tables annexed to this article to the National Communications Commission, the “Professor Alejandro Posadas” National Hospital and the State Property Administration Agency.
Authorize the head of the Cabinet of Ministers to exempt from the limitations set forth in this article, the charges for jurisdictions and entities whose organizational structures have been approved until 2012.
ARTICLE 7o — Except as a well-founded decision of the head of the Cabinet of Ministers, after the intervention of the Ministry of Economy and Public Finance, the jurisdictions and entities of the national administration shall not be able to fill the existing vacant posts at the date of the sanction of this law, nor those that occur subsequently. The administrative decisions issued in this respect shall be effective during the present fiscal period and the following for cases where the unfrozen vacancies could not be covered.
The positions of the senior authorities of the national civil service, the scientific and technical staff of the agencies specified in article 14 (a) of the law 25,467, those of the officials of the active permanent corps of the foreign service, the positions of the National Communications Commission, of the State Property Administration Agency, of the National Hospital “Professor Alejandro Federal Posadas”, of the national administration of the
ARTICLE 8o — Authorize the head of the Cabinet of Ministers, after the intervention of the Ministry of Economy and Public Finance, to introduce extensions to the budgetary credits approved by this law and to establish their distribution to the extent that they are financed with increased sources of financing originating in loans from international financial agencies of which the Nation forms part and those originated in bilateral agreements country-country and those derived from the authorization granted by Article 32 of the present condition
ARTICLE 9° — The head of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, may provide for extensions in the budgetary credits of the central administration, the decentralized agencies and social security institutions, and their corresponding distribution, financed with increased resources with specific impact, own resources, transfers of entities of the national public sector, donations and remnants of previous years that are specifically intended by law.
ARTICLE 10. - The powers granted by this law to the head of the Cabinet of Ministers may be assumed by the national executive branch, in his capacity as political head of the general administration of the country and in accordance with article 99, paragraph 10, of the National Constitution.
CHAPTER II
Standards on expenditure
ARTICLE 11. - Authorize, in accordance with the provisions of article 15 of the Financial Administration and National Public Sector Control Systems Act, 24,156 and its amendments, the hiring of works or acquisition of goods and services whose implementation period exceeds the financial period 2013 in accordance with the details of the plan annexed to this article.
ARTICLE 12. - Please note that the sum of weights of twenty-one thousand eight hundred forty-nine million six hundred twenty-eight thousand four hundred five ($ 21,849,628.405), in accordance with the details of the table annexed to this article, is to be financed by the operating expenses, investment and special programmes of national universities.
National universities should submit to the Ministry of Education University Policy Secretariat the information necessary to allocate, execute and evaluate the resources transferred to it in any way. The Ministry may terminate transfers of funds in the event of non-compliance with such information, in time and form.
ARTICLE 13. - Appropriate for the present period, in accordance with the detail contained in the table annexed to this article, the financial flows and the use of trust funds composed entirely or mainly of goods and/or funds of the national State, in accordance with article 2 (a) of Law 25.152. The head of Cabinet of Ministers shall submit quarterly reports to both Houses of the Honorable Congress of the Nation on the flow and use of trust funds, including the transfers made and the works executed and/or programmed.
ARTICLE 14. - During this exercise, the sum of pesos a thousand five hundred thirty and two million nine hundred seventeen thousand ($ 1,532,917,000) as a contribution to the National Employment Fund (FNE) for the care of employment programmes of the Ministry of Labour, Employment and Social Security.
ARTICLE 15. - The national state takes charge of the obligations generated in the Electrical Majorist Market (MEM) by application of resolution 406 of September 8, 2003 of the Ministry of Federal Planning, Public Investment and Services Ministry of Energy, corresponding to the acrecies of Nucleoeléctrica Argentina Sociedad Anónima (NASA), of the Binacional Entity Yacyretá, of the surpluses to the provinces
The obligations referred to in the preceding paragraph shall be met through financial applications and included in article 2 (f) of Law 25.152.
ARTICLE 16. - To join the National Fund for the Enrichment and Conservation of Native Forests, pursuant to article 31 of Law 26.331, a weight of two hundred and thirty million ($ 230,000) and for the National Programme for the Protection of Native Forests a weight of twenty-three million ($ 23,000.000).
Please refer to the Chief of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, to extend the amounts set out in the preceding paragraph within the framework of the above-mentioned Act.
ARTICLE 17. - Protract for the year 2013 the provisions of article 18 of the Act 26,728.
(Note Infoleg: by art. 17 of the Act No. 26.895 B.O. 22/10/2013 the provisions of this article are extended for the period 2014) CHAPTER III
Resource standards
ARTICLE 18. - Disposal the income as a contribution to the National Treasury of the sum of pesos nine hundred and eighty million six hundred forty thousand ($ 980,640,000) according to the distribution indicated in the table annexed to this article. The Chief of Cabinet of Ministers shall establish the payment schedule.
ARTICLE 19. - Note in the sum of pesos sixty-two million eight hundred ninety-five thousand ($ 62,895,000) the amount of the regulatory rate as set out in the first paragraph of article 26 of Law 24,804 — National Law of Nuclear Activity.
ARTICLE 20. - Protract for the year 2013 the provisions of article 22 of the Act 26,728.
(Note Infoleg: by art. 29 of the Act No. 26.895 B.O. 22/10/2013 the provisions of this article are extended for the period 2014) CHAPTER IV
Tax quotas
ARTICLE 21. - Note the annual quota referred to in Article 3 of Law 22,317 and Article 7 of Law 25.872, in the sum of pesos two hundred and ten million ($ 210,000,000,000), according to the following detail:
(a) Weights 18 million ($ 18.000,000) for the National Institute of Technological Education;
(b) Weights 80 million ($ 80,000) for the Ministry of Industry ' s Small and Medium Enterprise and Regional Development Secretariat;
(c) Weights 12 million ($ 12,000.000) for the Secretariat of Small and Medium-sized Enterprise and Regional Development (Article 5 (d) of Law 25.872);
(d) Weights 100 million ($ 100,000.000) for the Ministry of Labour, Employment and Social Security.
It is established that the amount of the tax credit referred to in law 22,317 will be administered by the National Institute of Technological Education within the Ministry of Education.
ARTICLE 22. - Note the annual quota set out in article 9 (b) of law 23,877 in the sum of pesos 80 million ($ 80,000). The law enforcement authority 23.877 will distribute the quota allocated for the operator established in order to contribute to the financing of the costs of execution of research and development projects in priority areas in accordance with Decree 270 of 11 March 1998 and to finance projects within the framework of the Programme to Promote the Investment of Risk in Companies of Areas of Science, Technology and Productive Innovation as established by Decree 1207 of September 2006.
CHAPTER V
Cancellation of debts of forecast origin
ARTICLE 23. - The maximum limit is the sum of four billion seven hundred and twenty-two thousand three hundred pesos ($ 4,015,722,300) for the payment of previsional debts recognized at the judicial and administrative headquarters as a result of retroactive payments arising from adjustments in the benefits of the Argentine Integrated Previsional System by the National Social Security Administration, a decentralized agency within the Ministry of Labour, Social Security and Employment.
(Note Infoleg: by art. 2° of the Administrative Decision No. 832/2013 of the Chief of Staff of Ministers B.O. 15/10/2013 is expanded the maximum limit established in this Article, in the amount of PESOS UN MIL MILLONES ($ 1,000,000.000). ARTICLE 24. - Please provide the payment in cash by the National Social Security Administration of the projected debts consolidated under Act No. 25,344, and pay by placing public debt instruments.
ARTICLE 25. - Authorize the head of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, to extend the limit set out in article 23 of the present law for the cancellation of previsional debts recognized at the judicial and administrative headquarters as a result of retroactives arising from adjustments made to the benefits of the Argentine Integrated Previsional System by the National Social Security Administration, to the extent that compliance with these obligations so requires. Authorize the head of Cabinet of Ministers to make the necessary budgetary changes in order to comply with this article.
ARTICLE 26. - The cancellation of consolidated forecast debts, in accordance with the current regulations, in compliance with judicial decisions that order the payment of retroactives and readjustments by the appropriate party to pay through the placement of public debt instruments to retirees and pensioners of the armed forces and security forces, including the Federal Prison Service, will be taken into account with the amounts corresponding to the Institute of Financial Assistance for the payment of certain Federal Prisons
ARTICLE 27. - The maximum limit is the sum of six hundred and thirty-five million five hundred thirty-eight thousand eight hundred fifty ($ 635,538,850) for the payment of court judgements by the appropriate party to pay in cash for all purposes, as a result of retroactives arising from adjustments in the benefits of retired and pensioned from the armed forces and security forces, including the Federal Prison Service, as follows:
Instituto de Ayuda Financiero para Pago de Retiros y Pension Militares130.037.850Caja de Retiros, Jubilaciones y Pensions de la Policía Federal Argentina210.000Service Penitentiary Federal135.495.000Gendarmería Nacional154.006.000Prefectura Naval Argentina6.000.000 Authorize the head of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, to extend the limit set out in this article for the cancellation of forecast debts, recognized at the judicial and administrative headquarters as a result of retroactives arising from adjustments made to the benefits of retirees and pensioners of the armed forces and security forces, including the Federal Prison Service, when the fulfilment of such obligations so requires.
Authorize the head of Cabinet of Ministers to make the necessary budgetary changes in order to comply with this article.
ARTICLE 28. - Disposable the payment of the credits derived from court judgements for readjustments of assets to the prospective beneficiaries of the armed forces and security forces, including the Federal Prison Service, over seventy (70) years at the beginning of the respective exercise, and to the beneficiaries of any age who prove that they, or any member of their primary family group, suffer from a serious illness whose development may frustrate the effects of the judge. In this case, the perception of the arrears will be made in cash and in a single payment.
ARTICLE 29. - The agencies referred to in articles 26 and 27 of this Act shall observe for the cancellation of the forecast debts the strict priority order set out below:
(a) Judgements notified in previous fiscal periods and still pending payment;
(b) Judgements notified in 2013.
In the first case, older beneficiaries will be given priority. Exhaustion of the judgements reported in periods prior to the year 2013, those included in subparagraph (b), strictly respecting the chronological order of notification of final judgements, shall be served.
CHAPTER VI
Retirement and pensions
ARTICLE 30. - Please note that the participation of the Financial Aid Institute for the Payment of Retirement and Military Pensions, referred to in articles 18 and 19 of Act No. 22,919, shall not be less than forty-six per cent (46%) of the cost of retiring, compensatory and pensionable assets of the beneficiaries.
ARTICLE 31. - Protract for 10 years from their respective maturity the pensions granted under the law 13.337 that had expired or expired during the present period.
Protract for ten (10) years from their respective maturity the ex gratia pensions that were granted by law 25,725.
Ex gratia pensions extended by this law, which are granted and those extended by laws 23.990, 24.061, 24.191, 24.307, 24.624, 24.764, 24.764, 24.938, 25.064, 25.237, 25.401, 25.500, 25.565, 25.725, 25.827, 25,967, 26,078, 26,198, 26,422 and 26,422
(a) Not to be the beneficiary of an immovable property whose tax valuation is equivalent to or greater than one hundred thousand pesos ($ 100,000);
(b) Do not link up to the fourth degree of consanguinity or second degree of affinity with the requesting legislator;
(c) The amount equivalent to one (1) minimum retirement from the Argentine Integrated Provident System cannot be exceeded individually or cumulatively and will be compatible with any other income provided that the total amount of the latter does not exceed two (2) minimum retirements from the said system.
In cases where the beneficiaries are minors, with the exception of those with different capacities, incompatibility will be evaluated in relation to their parents, when they both live with the minor. In the case of parents who have been divorced, divorced or abandoned from the home, incompatibilities will only be evaluated in relation to the parent who cohabits with the beneficiary.
In all cases of extensions referred to in this article, the implementing authority shall maintain the continuity of benefits until the above-mentioned incompatibility is thoroughly verified. In no case shall the payments of benefits be suspended without prior notice or intimation to meet the formal requirements required.
Ex gratia pensions that have been paid off by any of the grounds of incompatibility shall be rehabilitated once the grounds that have led to their extinction have ceased, provided that the aforementioned incompatibilitys cease to exist within the time limit set by the law that granted them.
CHAPTER VII
Public credit operations
ARTICLE 32. - Authorize, in accordance with the provisions of article 60 of the Financial Administration and National Public Sector Control Systems Act, 24,156 and its amendments, the entities mentioned in the table annexed to this article to carry out public credit operations for the amounts, specifications and destination of the financing indicated in the said table.
The amounts indicated in the same correspond to actual placement values. The use of this authorization must be informed in a fruitful and detailed manner to both Houses of the Honorable Congress of the Nation, within thirty (30) days of the effect of the public credit operation.
The Responsible Body for the Coordination of Financial Management Systems will conduct public credit operations of the central administration.
The Ministry of Economics and Public Finance may make changes to the characteristics detailed in the aforementioned scheme for the purpose of adapting them to the possibilities of obtaining financing, which should be reported in the same manner and manner as set out in the second paragraph.
ARTICLE 33. - Authorize the National Executive Branch, through the Ministry of Economy and Public Finance, to integrate the Argentine Disindebtedness Fund, created by Decree 298 of 1 March 2010, up to the sum of US dollars seven thousand nine hundred sixty-seven million ($ 7.967,000.000).
The resources provided by the Argentine Debt Fund shall, to the extent that this decreases the financial cost of savings in the payment of interest, the cancellation of public debt services with private holders for the fiscal year 2013 and, in the event of being a surplus and provided with a neutral monetary effect, the financing of capital expenditures.
To this end, authorize the Ministry of Economy and Public Finance to place, with charge to the grid annexed to article 32 of the present law, to the Central Bank of the Argentine Republic, one or more intransferable letters, called in US dollars, fully compensable to the maturity, with a period of amortization of ten (10) years, which will accrue a rate of interest equal to that of the Central Bank of the same period (1)
These instruments may be integrated exclusively with reservations of free availability; they shall be deemed to be covered by the provisions of article 33 of the Organic Charter of the Central Bank of the Argentine Republic, and are not reached by the prohibition of articles 19, subparagraph (a) and 20 thereof.
The Ministry of Economy and Public Finance shall report regularly to the bicameral commission established by article 6 of Decree 298 of 1 March 2010 the use of the resources that make up the Fund for the Argentine Indebtedness.
ARTICLE 34. - Note in the sum of twenty-three billion pesos ($ 23,000.000.000) the maximum amount of authorization to the General Treasury of the Nation under the Budget Undersecretary of the Ministry of Finance Ministry of Finance to make temporary use of the short-term credit referred to in article 82 of the Financial Administration and Public Sector Control Systems Act, 24,156 and its amendments.
ARTICLE 35. - Please refer to the Ministry of Economy and Public Finance Ministry ' s Treasury Ministry ' s Ministry of Finance ' s issuance and placement of Treasury Letters at a time that does not exceed the financial period until the amount in circulation of the nominal value of pesos is 12 billion ($ 12,000,000,000), or its equivalent in other currencies, for the purpose of being used as a guarantee for the acquisition of liquid and gaseous fuels, the importation of electrical energy components,
Such instruments may be issued in the currency requiring the establishment of the aforementioned guarantees, with the issuance, placement, settlement and registration of the same, as provided for in article 82 of the annex to Decree No. 1.344 of 4 October 2007. Prior to their issuance, the budget allocated to guaranteed expenditures should be compromised.
Please refer to the Ministry of Economy and Public Finance Ministry ' s Ministry of Finance to provide for the implementation of the above-mentioned budget lines in favour of the national State, in the event of the guarantees issued under this article, and also to issue the clear, complementary and procedural rules related to the powers granted therein.
ARTICLE 36. - Please refer to the national executive branch, through the Ministry of Economy and Public Finance, to carry out public credit operations additional to those authorized by Article 32 of this Law, whose detail is contained in the table annexed to this Article, up to a maximum amount of US dollars thirty-four thousand three hundred and forty-one million (USD 34,341,000.000) or its equivalent in other currencies.
The national executive branch, through the Ministry of Economy and Public Finance, will determine in accordance with the financing offers to be verified and to the amount indicated, the allocation of the financing between the stated investments and will request the Responsible Body for the Coordination of Financial Management Systems to implement it.
The use of this authorization must be informed in a fruitful and detailed manner, within thirty (30) days of the operation of public credit, to both Chambers of the Honorable Congress of the Nation.
Please refer to the head of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, to reassign, to the extent that the financial and economic conditions require the amounts determined, among the projects listed in the annex to this article, without exceeding the maximum total amount.
Please provide the Chief of the Cabinet of Ministers, to the extent that the credit operations referred to are refined, to carry out the corresponding budgetary extensions in order to enable them to be executed.
ARTICLE 37. - To maintain during the year 2013 the suspension provided for in article 1 of Decree 493 of 20 April 2004.
ARTICLE 38. - Authorize the national executive branch, through the Ministry of Economy and Public Finance, to conduct public credit operations, when they exceed the year 2013, for the amounts, specifications, period and destination of financing detailed in the table annexed to this article.
The Office responsible for the Coordination of Financial Management Systems shall conduct public credit operations for the central administration, provided that they have been included in the budget law of the respective year.
ARTICLE 39. - Refer to the deferral of payments of the public debt services of the national government under article 48 of Law 26,728, until the completion of the process of restructuring the totality of the public debt originally contracted prior to 31 December 2001, or by rules issued prior to that date.
(Note Infoleg: by art. 56 of the Act No. 26.895 B.O. 22/10/2013 maintains the deferral of the payments of the public debt services of the national government pursuant to this article, until the completion of the process of restructuring the totality of the public debt originally contracted prior to 31 December 2001, or by virtue of rules issued prior to that date. ) ARTICLE 40. - Authorize the national executive branch, through the Ministry of Economy and Public Finance, to continue the standardization of the public debt services referred to in article 39 of the present law, in the terms of article 65 of the Financial Administration and National Public Sector Control Systems Act, 24,156 and its amendments, and with the limits imposed by law 26,017, the national executive branch is entitled to complete all such acts as may be necessary for payment.
The Ministry of Economics and Public Finance will semesterly inform the Honorable Congress of the Nation, the advance of the trades and the agreements reached during the negotiation process.
The public debt services of the national government, corresponding to the public securities covered by the law 26.017, are included in the dispute set out in article 39 of this law.
The final judicial pronouncements, issued against the provisions of Act No. 25,561, Decree No. 471 of 8 March 2002, and its supplementary rules, which are governed by the provisions of the preceding paragraph, are reached.
ARTICLE 41. - Authorize the national executive branch, through the Ministry of Economy and Public Finance, to negotiate the restructuring of debts with official foreign creditors entrusted to it by the provinces. In such cases the national State may become the debtor or guarantor against the creditors insofar as the provincial jurisdiction assumes the resulting debt with the national State insofar as the national executive branch, through the Ministry of Economy and Public Finance, determines.
For the purpose of the cancellation of the obligations assumed, provincial jurisdictions should strengthen this commitment to the co-participable tax resources.
ARTICLE 42. - Protract for the year 2013 the provisions of article 54 of the Act 26,728.
(Note Infoleg: by art. 59 of Act No. 26.895 B.O. 22/10/2013 the provisions of this article are extended for the period 2014) ARTICLE 43. - Authorize the national executive branch, through the Ministry of Economy and Public Finance, to grant guarantees, bonds or guarantees of any kind in order to guarantee the obligations for the financing of infrastructure and/or equipment whose detail is contained in the table annexed to this article and to the maximum total amount of US dollars thirty-three thousand five hundred and eighty-five million ($ 33.585,000.000), or its equivalent in other currencies.
The national executive branch through the Ministry of Economy and Public Finance shall request the Financial Management System Coordinating Body to grant the appropriate guarantees, bonds or guarantees, which shall be fully or partially endorsed and shall include an amount equivalent to the secured debt capital with more than the amount necessary to ensure payment of the corresponding interests and other accessories.
Please refer to the head of the Cabinet of Ministers, following the intervention of the Ministry of Economy and Public Finance, to reassign, to the extent that the financial and economic conditions require, the amounts determined, among the projects listed in the annex to this article, without exceeding the total maximum amount.
ARTICLE 44. - Please refer to the Responsible Body for the Coordination of Financial Management Systems to grant national Treasury endorsements for public credit operations in accordance with the detail in the table annexed to this article, and for the maximum amounts determined in the same article.
ARTICLE 45. - Within the amount authorized for jurisdiction 90 - Public Debt Service, the sum of ten million pesos ($ 10,000.000) is included for the care of the debts referred to in article 7 (b) and (c) of Law 23.982.
ARTICLE 46. - Note in pesos a thousand seven hundred and fifty million ($ 1,750,000.000) the maximum amount of placement of bonds of consolidation and of bonds of consolidation of forecast debts, in all their existing instalments, for the payment of the obligations under Article 2 (f) of Law 25,152, those reached by Decree 1,318 of November 6, 1998 and those referred to in the present case supplementary. The amounts indicated in the same correspond to actual placement values.
Within each of the concepts defined in the above-mentioned plan, the placements shall be carried out in the strict chronological order of entry to the National Public Credit Office of the Under-Secretariat for Financing under the Ministry of Finance of the Ministry of Public Economy and Finance, of the payment requirements that meet the requirements set out in the regulation until the maximum amount of placement set by this article is exhausted.
The Ministry of Economy and Public Finance may make changes within the total amount set out in this article.
ARTICLE 47. - Replace the third paragraph of article 57 of Act No. 26,728, which is incorporated by article 75 of Act No. 26,728 to Act No. 11,672, supplementary budget (t. 2005), with the following:
Article 57:
The obligations under Acts 24,043, 24,411, 25,192, 26,572, 26,690 and 26,700 shall be cancelled with consolidation bonds authorized by Article 60 (a) of Law 26,546.
CHAPTER VIII
Relations with the provinces
ARTICLE 48. - Please note that the amounts to be forwarded in a monthly and consecutive manner, during the present period, in payment of the obligations generated by article 11 of the “Agreement Nation - One hundred thousand and three hundred thousand three hundred thousand and three hundred thousand three hundred thousand three hundred thousand three hundred thousand three hundred thousand four hundred thousand.
ARTICLE 49. - The provisions contained in articles 1 and 2 of the Act 26,530 are proposed for the year 2013. Invite the provinces to adhere to this extension.
CHAPTER IX
Other provisions
ARTICLE 50. - Please provide for the extension of any time period established in due course by the Chief of Staff of Ministers for the final settlement or dissolution of any entity, agency, institute, society or company of the State in the process of liquidation in accordance with decrees 2.148 dated 19 October 1993 and 1,836 dated 14 October 1994.
Please be issued as a deadline for the final settlement of the liquidation entities referred to in the previous paragraph on 31 December 2013 or until the final liquidation of the liquidating processes of the entities reached in the present extension takes place, through the resolution of the Ministry of Economy and Public Finance, as provided for, first.
ARTICLE 51. - Please provide for the fiscal year 2013 of article 7 of the Law 26.075, in accordance with article 9 of the Law 26,206, ensuring the automatic distribution of resources to municipalities to cover expenses related to the purpose of education.
ARTICLE 52. - Authorize the national executive branch, through its competent agencies, to assume annually debts of up to the sum of US dollars two billion (USD 2,000,000.000) originating in the provision of liquid fuels that are recognized and consolidated under the Comprehensive Cooperation Agreement between the Argentine Republic and the Bolivarian Republic of Venezuela, dated 6 April 2004, in accordance with the other conditions provided for in the respective contracts.
ARTICLE 53. - Amend article 1 of Act No. 26,095, which shall read as follows:
Article 1: The development of energy infrastructure works that address the expansion of the system of the generation, transport and/or distribution of natural gas, liquefied gas and/or electricity services, the imports of natural gas and all other necessary inputs that are required to meet the national needs of such hydrocarbons, in order to ensure the domestic supply and continuity of the country ' s growth and its industries, constitute a priority and interest of the State.
ARTICLE 54. - The position and trust fund established by Decree 2.067 of 27 November 2008 shall be governed by the provisions of Act No. 26,095, and all acts issued under Decree 2.067/08 shall be included within the provisions of the Act.
Please inform the national executive branch of all necessary complementary, clarification and amendments to enforce the provisions of Act No. 26.095.
ARTICLE 55. - Explain the tax on liquid fuels and natural gas, provided for in Title III of Law 23.966 (t.o. 1998) and its modifications; the oil gas tax established by Law 26.028 and any other specific tax imposed on such fuel in the future, the imports of oil and diesel oil and its sale in the domestic market, carried out during 2013, to compensate for the peaks of such fuels.
The exemption provided in the preceding paragraph will be appropriate while the average monthly import parity of oil or diesel oil without taxes, except for the added value tax, is not less than the refinery output price of these goods.
Authorize to import under the present regime for 2013, the volume of seven million cubic meters (7,000.000 m3), which can be extended by up to twenty percent (20%), according to the assessment of their need carried out jointly by the Ministry of Finance under the Ministry of Economy and Public Finance and the Ministry of Federal Planning, Public Investment and Services Ministry of Energy.
The national executive branch, through the agencies it deems appropriate, shall distribute the quota in accordance with the regulations it dictates in this respect, having to refer to the Honorable Congress of the Nation, in a quarterly manner, the relevant report which shall contain indication of the volumes authorized by the company; evolution of market prices and conditions of supply and report on the implementation of resolution 1.679 of 23 December 2004 of the Energy Secretariat.
In matters not regulated by the present regime, the provisions of Act 26,022 shall be supplemental and complementary.
ARTICLE 56. - Explain the tax on liquid fuels and natural gas, provided for in Title III of Law 23,966 (T. 1998) and its modifications, and any other specific tribute that in the future is imposed on such fuel, to the imports installed in grade two naftas and/or grade three according to the needs of the market and in accordance with the specifications specified by resolution 1,283 of September 6,
The waiver will come as long as the average monthly import parity of tax-free naphthas, with the exception of the added value tax, is not less than the refinery output price of these goods.
Authorize to import under the present regime for 2013, the volume of two hundred thousand cubic meters (200,000 m3), which can be extended by up to twenty percent (20%), according to the evaluation of their need carried out jointly by the Ministry of Finance, under the Ministry of Economy and Public Finance and the Ministry of Energy, under the Ministry of Federal Planning, Public Investment and Services.
The national executive branch, through the agencies it deems appropriate, will distribute the quota according to the regulations it dictates in this respect, having to refer to the Honorable Congress of the Nation, on a quarterly basis, the relevant report that must contain indication of the volumes authorized by company; evolution of market prices and conditions of supply.
The passive subjects covered by law 23,966 who import naftas for subsequent sale exempted under the terms of the first paragraph shall comply with the requirements of the regulation on the controls to be implemented by the Energy Secretariat.
For the purposes of the above-mentioned provisions, fuel shall be defined as such in Article 4 of the annex to Decree 74 of 22 January 1998 and its modifications, the regulation of the tax on liquid fuels and natural gas.
ARTICLE 57. - Exempt the tax on the alleged minimum profit established by law 25.063 and its modifications to the Central Thermoelectric trusts “Manuel Belgrano”, Central Thermoelectric “Timbúes”, Central Thermoelectrical “Vuelta de Obligado” and Central Thermoelectric “Guillermo Brown”, in which the Company Administrator of the General Market is fiductive.
ARTICLE 58. - Condon the payment of the amounts owed at the date of entry into force of this law by Binational Energy Emprenditions Anonymous Society (EBISA), CUIT 30-69350295-5, as a tax on the alleged minimum profit, established by law 25.063 and its modifications, interests and sanctions.
The liquidations made in respect of income tax perceptions (t. 1997) and their modifications and the value added tax (t. 1997) and their modifications, which had been carried out on the basis of import for consumption by the aforementioned company, as well as the sums for customs offences, are without effect.
ARTICLE 59. - Condon the payment of the amounts owed at the date of entry into force of this law by Company Administrator of the Electrical Majority Market (CAMMESA), CUIT 30-65537309-4, Energía Argentina Sociedad Anónima regulator (ENARSA), CUIT 30-70909972-4 and Emprendiciones Energéticos Binacionales Sociedad Anónima (EBISA), CUIT 30-69350295-5,
Condoned amounts shall not be deemed computable for the purpose of determining the tax credit referred to in article 12 of the Law on Attached Value Tax (T. 1997) and its amendments.
ARTICLE 60. - Please note that the final imports of liquid and gaseous fuels and electrical energy carried out by the Electrical Majority Market Administrator (CAMMESA) and Energy Argentina Anonymous Society (ENARSA), will be exempt from the added value tax, to the extent that such imports have been entrusted by the national State or by the competent regulatory authority.
ARTICLE 61. - Default of article 34 of Act No. 24,804 and its amendments.
ARTICLE 62. - Authorize the national executive branch to acquire or exchange real estate for embassies, consulates, legations and other official headquarters located abroad, to be affected to the use of the Ministry of Foreign Affairs and Worship, through lease contracts with option to purchase or public credit operations for up to an amount equivalent to US dollars twenty-one million five hundred forty-three thousand (US$ 21.543,000) with a charge to article 32
Please provide the Chief of the Cabinet of Ministers, to the extent that the credit operations referred to are refined, to carry out the corresponding budgetary extensions in order to enable them to be executed.
(Note Infoleg: by art. 61 of the Act No. 27.008 B.O. 18/11/2014 extended for the year 2015 the provisions of this article) (Note Infoleg: by art. 20 of the Act No. 26.895 B.O. 22/10/2013 the provisions of this article are extended for the period 2014) ARTICLE 63. - Exempt the validity of the tax established by article 1 of the Act 26,181 until 31 December 2035.
ARTICLE 64. - Remaining of resources originated in the provision of additional services, regardless of their modality, filled by the Air Security Police, may be incorporated into the resources of the following year of the Administrative Service - Finance 382 - Aviation Safety Police, for the financing of the payment of all the emerging costs of the service coverage.
ARTICLE 65. - Note the value of the electoral module set out in article 68 bis of Law 26,215, in the sum of pesos three with four cents ($ 3.04).
ARTICLE 66. - Please note that from this budget period the resources allocated to the National Teaching Incentive Fund and the National Teaching Salary Compensation Programme shall not be less than the funds allocated in Act No. 26,728. The national executive branch shall determine the distribution mechanisms to ensure compliance with the objectives and targets of national education law 26,206.
ARTICLE 67. - Replace article 31 of Act 22,362 with the following text:
Article 31: He shall be repressed with imprisonment of three (3) months to two (2) years, and a fine of four thousand pesos ($ 4,000) may also be applied to one hundred thousand pesos ($ 100,000) to:
(a) Forgering or fraudulently imposing a trademark or designation;
(b) The use of a trademark or a forged designation, fraudulently imitated or belonging to a third party without its authorization;
(c) Any person who sells or sells a trademark or a forged designation, fraudulently imitated or belonging to a third party without its authorization;
(d) Any person who sells, sells or otherwise commercializes products or services with a false or fraudulently imitated trademark.
The national executive branch may update the amount of the fine provided, when the circumstances so advise.
ARTICLE 68. - Please provide a retributive rate of the services provided by the National Institute of Industrial Technology (INTI), a decentralized agency within the Ministry of Industry, within the framework of the Customs in Factory (RAF), established by decree 688 of 26 April 2002, for the purpose of verifying and controlling the fulfilment of the goals set out in the records - agreement referred to in article 8, paragraph 1, of the above-mentioned volume.
The companies that have received such a regime shall be responsible for the payment of this tax.
The rate created here will repay the costs of the services provided for the development of the activities already referred and its annual amount will not exceed seven hundred and fifty thousand ($ 750,000) per company.
Please refer to the National Institute of Industrial Technology (INTI) to establish annually the corresponding amount and to determine the procedure for the payment of this rate.
The enforcement authority shall suspend the regime from which the obligation to pay this tribute is not met.
ARTICLE 69. - Note in pesos thirty thousand ($ 30,000) at a minimum and weights one hundred thousand ($ 100,000) at a maximum, the amount of the fine penalty established in article 21 of Decree Law 6.673 of August 9, 1963, ratified by law 16.478.
Authorize the Ministry of Industry to update the amount of the fine sentence set out in the preceding paragraph.
ARTICLE 70. - Replace article 17 of Act No. 26,546, which is incorporated by article 93 of Act No. 26,546 to Act No. 11,672, which is a permanent supplementary budget (t. 2005), with the following:
Article 17: The national executive branch, with the intervention of the Ministry of Economy and Public Finance, shall establish a priority investment programme consisting of economic and social infrastructure projects aimed at the construction of public and private domain goods for the development of transport, the generation and provision of energy, the development of educational, environmental infrastructure and the coverage of social housing.
Projects and works included in the programme referred to in the preceding paragraph shall be regarded as a financial asset and shall be treated as advances to suppliers and contractors until their completion.
ARTICLE 71. - Authorize the Ministry of Economics and Public Finance to create and/or constitute and/or participate in trusts with other public or private entities, to grant loans and/or to make capital contributions to hydrocarbon companies in which the national State has share ownership and/or the exercise of economic and political rights, up to a sum of US dollars two billion (USD 20,000) or its equivalent in other currencies.
The object of the trusts and the destination of the loans and/or capital contributions to be made will be the implementation and/or financing of projects for the exploration, exploitation, industrialization or marketing of hydrocarbons.
For the purposes set out in this article, the head of the Cabinet of Ministers shall provide appropriate budgetary adjustments.
ARTICLE 72. - Please refer to companies covered by Acts 26,412 and 26,466 as taxpayers and tax officials, whose application, perception and control is carried out by the Federal Public Income Administration, a local entity within the Ministry of Economy and Public Finance, the following condonations:
(a) Of the debts corresponding to the retentions as a single and definitive payment to the beneficiaries of the foreigner, in accordance with the provisions of articles 91, 92 and 93 of the Law on Taxation (t. 1997) and its modifications, that the companies covered by the laws 26,412 and 26,466 have not made or practiced, that they have been obtained until the date of entry into force of the present law,
(b) The value-added debts for foreign benefits whose actual use or exploitation is carried out in the country, in accordance with the provisions of article 1 (d), of the Value Added Tax Act (t. 1997) and its modifications, which have been generated until the date of entry into force of this Act, amounting to a fine of $168 and a fine of $11.68
(c) Of the debts imposed on the presumed minimum profit, which have been generated until the date of entry into force of this law, reaching the condonation of the capital owed, respectful and/or punitive interests and/or those provided for in article 168 of the law 11.683, text ordered in 1998 and its modifications, fines and other penalties, relating to the taxation, in any state that are found;
(d) Out of the outstanding contributions of the “regime for the regularization of taxes and social security resources, set out in Title I, of Law 26,476,” only in respect of the tax debt included.
ARTICLE 73. - Companies covered by Acts 26,412 and 26,466, may use the balance in favour of the first paragraph of Article 24 of the Law on Attached Value Tax (T. 1997) and its amendments, for the payment of tax obligations whose collection, application and perception is carried out by the Federal Public Income Administration, in the form and conditions determined by the Act.
ARTICLE 74. - Replace the amounts mentioned in article 159 (a), (b) and (c) of the Law 11.683, which was ordered in 1998 and its modifications, for the following: where it says “weights two thousand five hundred ($ 2.500)” it should say “weights twenty-five thousand ($ 25,000)” and where it says “weights seven thousand ($ 7,000)” it should say “weights fifty thousand ($ 50,000).
ARTICLE 75. - Replace the weight of two thousand ($ 2,000) provided for in the first paragraph of article 162 of Law 11.683, text ordered in 1998 and its modifications, for the weight of twenty thousand ($ 20.000).
ARTICLE 76. - Replace the weights of two thousand five hundred ($ 2,500) referred to in subparagraphs 1 (a), (b), (c) and (d) of Article 1.025 of the Customs Code (law 22,415 and its amendments), with the weight of twenty-five thousand ($ 25,000).
ARTICLE 77. - Exempt the deadlines provided for in Articles 2 and 5 of Law 26,360 and its amended Law 26,728, for investment in infrastructure, until 31 December 2013, inclusive.
It will be understood that there is an effective principle of implementation when funds associated with the investment project have been erogated from 1 October 2010 to 31 December 2013, both inclusive dates, not less than fifteen per cent (15 per cent) of the planned investment, even if the works have been initiated between 1 October 2007 and 30 September 2010.
ARTICLE 78. - Incorporate as article 5 (e) of Law 26,360 and its amended Law 26,728, the following text:
(e) For investments made during the period from 1 October 2010 to 31 December 2013:
I- In infrastructure works initiated in that period: at least in the amount of annual quotas, equal and consecutive that arises from considering their life reduced to seventy percent (70%) of the estimated.
ARTICLE 79. - Replace the title of chapter XV of the National Film Activity Promotion Act, 17.741, ordained by decree 1.248 of 10 October 2001, and article 57 for the following:
CHAPTER XV
Public Record of Film and Audiovisual Activity
Article 57: The National Institute for Film and Audiovisual Arts, under the name of “Public Register of Film and Audiovisual Activity”, will carry in unified form, a (1) register of individuals and/or legal entities that integrate the different branches of the industry and the cinematographic and audiovisual trade; film, television and video producers, distributors, exhibitors, laboratories and cinematographic studies.
Publishing companies, videotape distributors, video record holders and/or all other premises or company dedicated to the sale, location or display of films by the videocase system or by any other means should also be registered.
In order to be able to act in any of the aforementioned activities it will be necessary to be registered in this Register.
Please refer to the National Institute for Film and Audiovisual Arts to dictate the regulatory, complementary and interpretative rules of the present measure and to establish the term of entry into force, to establish and update the cost of tariffs for registration and/or re-registration in the Register and to allocate the amounts that ultimately enter these concepts for the financing of the strengthening of the control and control mechanisms of the agency.
ARTICLE 80. - Replace article 77, in fine, with the following:
Article 77: The amount exceeding the above-mentioned amount shall be transferred to the Federal Electrical Transport Trust Fund, empowering the Chief of Staff of Ministers, on the occasion of the distribution of the receivables, to comply with this article.
ARTICLE 81. - In addition to the provisions of article 12 of the present Act, please provide for the total sum of four hundred million pesos ($400,000,000), to finance the operating expenses, investment and special programmes of national universities.
National universities should submit to the Ministry of Education University Policy Secretariat the information necessary to allocate, execute and evaluate the resources transferred to it in any way. The Ministry may terminate transfers of funds in the event of non-compliance with such information, in time and form.
CHAPTER X
Permanent supplementary budget law
ARTICLE 82. - Incorporate into law 11.672, supplementary budget (t. 2005) articles 52, 57, 60 and 64 of this Act.
PART II
Budget for central administration expenditure and resources
ARTICLE 83. - Please note in the tables summarize 1, 2, 3, 4, 5, 6, 7, 8 and 9, the amounts specified in articles 1o, 2o, 3o and 4o of the present law corresponding to the central administration.
PART III
Budget of expenditure and resources of decentralized agencies social security institutions
ARTICLE 84. - Please note in the tables summarize 1A, 2A, 3A, 4A, 5A, 6A, 7A, 8A and 9A annexed to this title, the amounts set out in articles 1o, 2o, 3o and 4o of this law that correspond to the decentralized agencies.
ARTICLE 85. - Please note in the tables summarize 1B, 2B, 3B, 4B, 5B, 6B, 7B, 8B and 9B attached to this title, the amounts specified in articles 1o, 2o, 3o and 4o of this law that correspond to social security institutions.
ARTICLE 86. - Contact the national executive branch.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO A DIA OF THE MONTH OF NOVEMBER OF THE YEAR DOS MIL DOCE.
# 26,784 —
LOVE BOUDOU. - JULIAN A. DOMINGUEZ. — Juan H. Estrada. - Gervasio Bozzano.
____
NOTE: The Annex that integrates this Law is published in the web edition of the BORA —www.boletinoficial.gov.ar — and may also be consulted at the Central Headquarters of this National Directorate (Suipacha 767 - Autonomous City of Buenos Aires).
(Note Infoleg: the modifications to the Annex that have been published in the Official Gazette can be consulted by clicking on the link "This rule is complemented or modified by standard X(s).")