Emergency Publishes Law Of Social Solidarity And Productive Reactivation - Updated Text Of The Norm

Original Language Title: EMERGENCIA PUBLICA LEY DE SOLIDARIDAD SOCIAL Y REACTIVACION PRODUCTIVA - Texto actualizado de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
Social SOLIDARITY LAW AND PRODUCTIONAL REACTIVATION IN THE FRAMEWORK OF PUBLIC EMERGENCY

Law 27541

Provisions.

The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force

Law:

Social SOLIDARITY LAW AND PRODUCTIONAL REACTIVATION IN THE FRAMEWORK OF PUBLIC EMERGENCY

PART I

Declaration of Public Emergency

Article 1- Determine the public emergency in economic, financial, fiscal, administrative, foreseeable, tariff, energy, health and social matters, and defer to the national executive branch the powers covered by this law in the terms of article 76 of the National Constitution, in accordance with the basis of delegation established in article 2 until 31 December 2020.

Article 2°- The following bases of delegation:

(a) To create conditions to ensure the sustainability of public debt, which should be compatible with the recovery of the productive economy and with the improvement of basic social indicators;

(b) Rule the tariff restructuring of the energy system with distributional equity and productive sustainability criteria and reorder the functioning of the regulatory entities of the system to ensure efficient management of the same;

(c) Promoting productive reactivation, emphasizing the generation of targeted incentives and the implementation of schemes for the regularization of tax, customs and social security resources for micro, small and medium-sized enterprises;

(d) Creating conditions for achieving fiscal sustainability;

(e) To strengthen the redistributive and supportive nature of the foreseeable assets by considering the different systems that integrate it as a unique system, in order to improve the purchasing power of those who receive the lowest income;

(f) To seek the provision of essential medicines for outpatient treatments in conditions of high social vulnerability, access to medicines and essential inputs for the prevention and treatment of infectious and chronic non-transmissible diseases; to respond to the effective implementation of Act No. 27,491 on vaccine-preventable diseases and to ensure access to the beneficiaries of the National Institute of Social Services for Jubilee and Pensionee and the National Health Insurance System;

(g) Encouraging the recovery of wages by serving the most violated sectors and generating mechanisms to facilitate the achievement of wage agreements.

PART II

Sustainability of Public Debt

Article 3. Please inform the National Executive Branch of the efforts and actions necessary to recover and ensure the sustainability of the public debt of the Argentine Republic.

Article 4°- The national executive branch shall submit a report containing the results achieved as a result of the actions and acts referred to in article 3 of this Act to the Permanent Bicameral Commission for the Monitoring and Control of the Management of Contract and the Payment of the Foreign Debt of the Nation of the Honorable Congress of the Nation.

PART III

Energy system

Article 5°- Please inform the national executive branch of maintaining electricity and natural gas rates under federal jurisdiction and initiating a process of renegotiation of the current comprehensive tariff review or initiating an extraordinary review, under the terms of laws 24.065, 24.076 and other concordant rules, starting from the validity of this law and for a maximum period of up to one hundred and eighty (180) days, propending on a reduction of the actual rate,

Invite the provinces to adhere to these policies of maintenance of the tariff tables and renegotiation or review of an extraordinary nature of the fees of the provincial jurisdictions.

(Note Infoleg: by art. 11 Decree No. 1020/2020 B.O. 17/12/2020 extends the time limit set out in this article, from its expiry and for an additional period of NOVENTA (90) corrected days or until the new transitional tariff tables resulting from the Transitional Tariff Regime for the public services of transport and distribution of natural gas and electric energy under federal jurisdiction come into force, first of all, with the ranges corresponding in each case. Watch: from the day of its publication in the OFFICIAL BLOOD. Previous extension: art. 1st Decree No. 543/2020 B.O. 19/6/2020)

Article 6 Please enable the national executive branch to administratively intervene the National Electricity Regulatory Entity (ENRE) and the National Gas Regulatory Entity (ENARCAS) for the term of one (1) year.

Article 7°- Replace the application of article 124, paragraph 2, of Law 27,467. During the current emergency, the National Electricity Regulatory Ente (ENRE) will maintain its competence over the public energy distribution service of the concessionaires North S.A. (Edenor) South S.A. Distributor Company (Edesur).

PART IV

Tax obligations

CHAPTER 1

Regularization of tax obligations, social and customs security

(Denomination of chapter 1 replaced by article 1 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 8°- Taxpayers and taxpayers and social security resources whose application, perception and control are carried out by the Federal Public Income Administration, an auto-archic entity within the Ministry of Economics, may be accepted, for the obligations expired as at 31 July 2020 inclusive or infringements related to such obligations, to the regime of the regularization of tax debts and to the resources of social security and fines.

Excludes from the provisions of the preceding paragraph debts arising from contributions to the risk regime of work, contributions and contributions to social work and the following subjects:

Human or legal persons who do not revise the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and who, with their own home and their directors established in national territory, do not persevere for profit in direct or indirect manner and develop programmes for the promotion and protection of rights or activities of direct social assistance, and (iii)

In the case of legal persons, the status of repatriation will be applicable to their direct and indirect shareholders and shareholders, who possess a percentage not less than thirty percent (30%) of their social capital. These provisions include those who review the quality of transitory unions, groupings of collaboration, cooperation consortiums, associations without legal existence as legal persons, non-social groups or any other individual or collective entity, including trustees.

for the purposes provided for in the first paragraph of the present paragraph, shall be understood by financial assets located abroad, the possession of foreign currency deposited in banking and/or financial entities and/or similar external shares, corporate shares and/or equivalents (private securities, shares, shares and other shares) in any kind of entities, companies or companies, with or without legal person, constituted, property or other

Invite social work and occupational risk insurers to establish debt regularization programmes in conditions similar to those provided for in this chapter.

Additional conditions may not be established for accession to this regime, as expressly stipulated in this Act.

Refinancing of existing payment plans and emerging debts of deciduous schemes may be included in this regime.

The obligations of the Fund for Cooperative Education and Promotion established by law 23,427 and its amendments, as well as the additional charges for export or import taxes, the liquidations of the aforementioned taxes covered by the procedure for offences under the provisions of law 22,415 (Customary Code) and their modifications and the amounts to be restrained in the form of domestic stimulus.

Also, the obligations and infractions associated with promotional regimes that grant tax benefits are achieved, and the tax debts resulting from their decay may also be regulated by this regime, with more appropriate accessories.

The provision of this article may be made between the date of entry into force of the supplementary regulations issued by the Federal Public Income Administration and 31 October 2020, including.

(Article replaced by Article 2 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

(Note Infoleg: by art. 1 Decree No. 966/2020 B.O. 1/12/2020 extended to 15 December of 2020, including the deadline set out in the last paragraph of this article for taxpayers to be eligible for the Regularization Regime established in Title IV of this Law. Vigilance: from day of his dictate. Previous: art. 1 Decree No. 833/2020 B.O. 31/10/2020; art. 1 Decree No. 634/2020 B.O. 30/7/2020; art. 1 Decree No. 569/2020 B.O. 27/6/2020; art. 1 Decree No. 316/2020 B.O. 28/3/2020)

Article 9°- The provisions of the previous article include the obligations provided for in the course of administrative discussion or subject to administrative or judicial proceedings at the date of publication in the Official Gazette of this Amendment Act. In such cases, the accruing to this regime will have as effect the unconditional raid on the regularized obligations or, where appropriate, the withdrawal of actions, claims or resources in process, assuming the responsible for the payment of the coasts and expenses. Furthermore, the regime ' s acceptance will import the withdrawal of any right, action or claim, including repetition, with respect to regularized obligations.
(Paragraph replaced by art. 3o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

The search and/or, where appropriate, withdrawal may be complete or partial and shall proceed at any stage or administrative or judicial instance, as appropriate.

Also included in the previous article are those obligations with respect to which the powers of the Federal Public Income Administration have been prescribed to determine and demand them, and on which a tax criminal complaint has been made or, where applicable, an economic criminal, against taxpayers or officials, provided that the debtor is required.

Article 10.- The acquittal to the present regime will result in the suspension of the current tax and criminal proceedings and the interruption of the criminal statute of limitations in respect of the authors or authors, co-authors or co-authors and participants or participants in the alleged offence linked to the respective obligations, even if the criminal complaint has not been made until that time or whatever the stage of the proceedings in which the case is found, provided that the case is not enforced. (Paragraph replaced by art. 4o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

The total cancellation of the debt under the conditions provided for in the present regime, for compensation, counting or by plan of payment facilities, shall result in the extinction of the tax or criminal action of the customs, to the extent that there is no firm sentence to the date of cancellation. The same effect will occur in respect of those obligations of identical nature to those mentioned, which have been cancelled prior to the entry into force of this amendment law, including, in this case, those inherent in the National Social Works Regime. In the case of customs offences, the total cancellation will result in the termination of customs criminal proceedings in the terms of articles 930 and 932 of Law 22,415 (Customs Code) and its amendments, to the extent that there is no final judgement on the date of placement. (Paragraph replaced by art. 4o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

The expiry of the scheme of payment facilities will involve the resumption of the tax or customs criminal action, as appropriate, or will enable the promotion by the Federal Public Income Administration of the relevant criminal complaint, in cases where the withdrawal has been made prior to its filing. It will also matter the beginning or resumption, as appropriate, of the computation of the tax and/or customs criminal statute.

Article 11. Please note, with general scope, for those who are in the exceptional regularization regime provided for in this Chapter and while complying with the payments provided for in the previous article, the following exemptions and/or condonations:

(a) The fines and other penalties provided for in Act No. 11,683 (t. 1998) and their amendments, in Act No. 17,250 and its amendments, Act No. 22,161 and its amendments and Act No. 22,415 (Customary Code) and its amendments, which are not firm at the date of the adoption of the regularization regime provided for in this Chapter;

(b) Of the 100 per cent (10 per cent) of the compensatory and/or punitive interests provided for in articles 37 and 52 of the law 11.683 (t. 1998) and its amendments, of the capital owed and adhered to the regularization regime for the personal contribution provided for in article 10, subparagraph (c) of the law 24,241 and its amendments, of the self-employed persons covered by article 2, paragraph (b), of the law;

(c) Of the compensatory and/or punitive interests provided for in articles 37, 52 and 168 of the law 11.683 (t. 1998) and their modifications, the residual and/or punitive interests on fines and customs taxes (including the amounts for export stimuli should be returned to the national tax) provided for in articles 794, 797, 845

1. Fiscal period 2018, 2019 and expired obligations as of July 31, 2020: ten percent (10%) of the owed capital. (Punto replaced by art. 5o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

2. Fiscal periods 2016 and 2017: twenty-five percent (25%) of the owed capital.

3. Fiscal periods 2014 and 2015: fifty percent (50%) of the owed capital.

4. Fiscal periods 2013 and above: seventy-five percent (75%) of the owed capital.

The provisions of the above paragraphs shall apply with respect to the above-mentioned concepts that have not been paid or fulfilled prior to the date of entry into force of the present amendment law and shall correspond to tax, customs and social security resources that have expired or for offences committed as at 31 July 2020. (Paragraph replaced by Article 6 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 12.- The benefit of the release of fines and other penalties for formal infractions committed until 31 July 2020, which are not firm or paid, shall operate when, prior to the date on which the deadline for the application of this regime is complete, the respective formal obligation has been fulfilled or enforced.
(Expression “30 November 2019” replaced by “31 July 2020”, by art. 7th of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

If the administrative summary provided for in article 70 of Act No. 11,683 (t. 1998) and its amendments have been made, the benefit shall operate when the act or omission attributed has been corrected prior to the expiration of the time limit for the placement of the present regime.

Where the transgressive formal duty is not, by its nature, liable to be fulfilled after the commission of the offence, the penalty shall be condoned of office, provided that the failure has been committed prior to 31 July 2020, including. (Expression “30 November 2019” replaced by “31 July 2020”, by art. 7th of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Fines and other sanctions relating to substantial obligations accrued as at 31 July 2020 shall be fully waived, provided that they are not firm at the date of entry into force of this amendment law and the principal obligation has been cancelled to that date. (Paragraph replaced by art. 7o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Rearcitory and/or punitive interests corresponding to the capital cancelled prior to the aforementioned entry into force will also be condoned. (Paragraph replaced by art. 7o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

The release of fines and sanctions will also matter and, if appropriate, the decrease in the registration of the taxpayer of the Public Registry of Employers with Labour Sanctions (REPSAL) provided for in Act No. 26,940.

Article 13.- The benefit set out in article 11 shall be if the subjects comply, in respect of capital, with firm fines and uncondoned interests, without any other requirement, with some of the following conditions:

(a) Compensation of the said debt, irrespective of its origin, with free availability balances, returns, refunds or refunds to those entitled by the Federal Public Income Administration, in tax, customs or social security resources at the date of entry into force of this amended law;

(b) Cancellation by payment to cash, to the date the acceptance of the present regime is made, with a reduction of fifteen per cent (15%) of the consolidated debt being applied in these cases;

(c) Total cancellation by any of the plans for payment facilities provided by the Federal Public Income Administration, which shall be in conformity with the following conditions:

1. They will have a maximum time limit:

1.1. Sixty (60) contributions for personal contributions to the Single System of Social Security and for retentions or perceptions of tax and social security resources for taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and which are established with their own residence and territory

1.2. Hundreds (120) quotas for the remaining obligations for taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and who, with their own home and of their directors established in national territory, do not persevere for profits in direct or indirect form and develop programs of promotion and

1.3. One hundred and twenty (120) quotas for obligations under this Act for non-profit entities, non-State public entities and, in general, for entities covered by article 26 (b), (e), (f), (g) and (l) of Law 20,628 on Gains and Modifications, ordained in 2019.

2. The first quota will expire, except for refinancing, not before 16 November 2020, according to the type of taxpayer, debt and acced payment plan.

3. Incidents of taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities, community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own home and their directors established in national territory, do not persecute profits directly or indirectly and develop programs for the promotion and protection of rights or activities For the rest of the taxpayers or taxpayers, the payment to the account will be an indispensable requirement for access to the plan, as determined by the supplementary regulations issued by the Federal Public Income Administration.

4. The interest rate will be fixed, of two percent (2%) per month, during the first six (6) quotas resulting after application the BADLAR rate in national currency of private banks. The taxpayer or the taxpayer may choose to cancel the payment plan in advance in the form and under the conditions provided by the Federal Public Income Administration.

5. The risk rating of the taxpayer or the taxpayer to the Federal Public Income Administration will not be taken into account for the characterization of the payment facility plan.

6. Payment facilities plans will expire:

6.1. Due to the lack of payment of up to six (6) contributions in the cases of taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities, community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own domicile and of their directors established in national territory, do not persecute profits in direct or indirect form and develop public activities

6.2. Due to the lack of payment of up to three (3) contributions in the cases of the other contributors.

6.3. For invalidity of the free availability balance used to offset the debt.

6.4. Due to the lack of judicial approval of the compromise within the time limits established by the supplementary regulations to be issued.

6.5. For lack of obtaining the certificate mipyme. However, these taxpayers or taxpayers will have an additional fifteen (15) days to reformulate the plan in the conditions established for the rest of the taxpayers or taxpayers, where the first quota will expire on 16 December 2020. (Note Infoleg: by art. 3° Decree No. 833/2020 B.O. 31/10/2020 extended the time limit set out in the present pto. for the entry of the first quota of the payment facility plan, which will not be able to expire before 16 January 2021. Watch: from the day of publication in the Official Gazette.)

6.6. In the case of the subjects reached by the present regime of regularization of debts, except for: (i) the MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own domicile and of their directors established in national territory, do not persevere for profits in direct or indirect form and develop programmes of promotion and protection

6.6.1. By the distribution of dividends or profits to their shareholders or partners or partners, in the terms of articles 49 and 50 of the Law on the Tax on Gains, ordained in 2019 and its modifications, and in accordance with the provisions of the AFIP, from the entry into force of this norm and the next twenty-four (24) months.

6.6.2. When, since the entry into force of this norm and for the next twenty-four (24) months, the Single and Free Exchange Market (MULC) is accessed to make payments of net profits to companies, companies or any other beneficiary or beneficiary of the outside that review the status of subjects linked according to the following detail:

6.6.2.1. For benefits derived from technical assistance, engineering or consulting services.

6.6.2.2. Due to benefits derived from cession of rights or licenses for the exploitation of invention patents and other objects not contemplated at the previous point.

6.6.2.3. By interest or retributions paid by credits, loans or deposits of funds of any origin or nature.

6.6.3. In the event of the sale of securities with liquidation in foreign currency or transfers to depository entities from abroad, from the entry into force of this rule by the following twenty-four (24) months, subject to the conditions established by the regulations governing this matter, the National Securities Commission, a decentralized agency within the Ministry of Economy.

6.7. For the transfer abroad or purchase of financial assets by human or legal persons, from the entry into force of this norm and for a period of twenty-four (24) months. Nor can those partners and shareholders of legal persons who possess at least thirty percent (30%) of the social capital carry out the aforementioned operations. It is included in the provisions of this paragraph that review the quality of transitional unions, groupings of collaboration, consortiums of cooperation, associations without legal existence as legal persons, non-society groups or any other individual or collective entity.

In order to establish the conditions provided for in this article, the taxpayer or the taxpayer shall submit to the enforcement authority, as an affidavit, the information necessary to control the performance of such circumstances.

For the purposes of this law, it is understood by contributors mipyme to those or those that fit and are registered or registered as micro, small or medium-sized enterprises, according to the terms of Article 2 of Law 24.467 and its amendments and other complementary standards. To this end, they shall certify their registration with the certificate mipyme, in force at the time of submission to the regime approved by this law, as established by the Secretariat of the Small and Medium Enterprise and the Entrepreneurs of the Ministry of Productive Development.

Those MiPymes that do not have the certificate in force at the time of the publication of this amendment law may adhere to this regime on a conditional basis, provided that they process it and obtain it until 31 October 2020, including. (Note Infoleg: by art. 2nd Decree No. 966/2020 B.O. 1/12/2020 extended to 15 December of 2020, including the deadline set out in the last paragraph of this article, to process and obtain the “MiPyME Certificate” before the SECRETARY OF PEQUEÑA AND MEDIANA EMPRESA AND EMPRENDEDORES of the MINISTERY OF PRODUCTIVE DEVELOPMENT. Vigilance: from the day of his dictation. Previous extensionArticle 2 Decree No. 833/2020 B.O. 31/10/2020)

Conditional accession shall expire if the applicant or the applicant does not obtain the certificate within that period. The application authority may extend the time limit for processing the application.

In the event that the taxpayer or the taxpayer canceled their obligations under this regularization regime, it shall henceforth be exempt from compliance with points 6.6.1, 6.6.2, 6.6.3 and 6.7.

(Article replaced by Article 8 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 14.- Agents or agents of retention and perception shall be freed or released from fines and any other penalty that is not final to the date of entry into force of the present amendment law, when they externalize and pay, in the terms of this regime, the amount that they have omitted to retain or receive, or the amount that, having been retained or received, would not have entered, after the time limit to do so. (Paragraph replaced by art. 9o of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

In the case of unpracticed retentions or unrealized perceptions, retention or perception agents shall be exempt from liability if the passive subject of such obligations regulates their situation in the terms of this regime or has previously done so.

With regard to retention and perception agents, they shall govern the same suspensive and extinctive conditions of criminal action provided for taxpayers in general, as well as the same grounds of exclusion as provided in general terms.

Article 15.- The amounts that, prior to the date of entry into force of this amended law, were not subject to reinstatement or repetition, had been entered into the form of recital and/or punitive interests and/or fines, as well as the interests provided for in article 168 of Law 11.683 (t. o. 1998) and its amendments, for the obligations covered by this regime.

(Article replaced by Article 10 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 16.- The provisions of this Act are excluded or excluded from any of the following situations to the date of publication in the Official Gazette of this Amendment Law:

(a) Declared or declared in a state of bankruptcy in respect of those who have not provided for the continuation of the exploitation, as provided for in Acts 24,522 and its amendments or 25,284 and their amendments, as long as the effects of such declaration remain.

However, the above-mentioned taxpayers may accede to the present regime for the purpose of the conclusion of the falsial process, for which they are established as exclusive requirements for the provision of compliance by the Federal Public Income Administration with the relevant judicial record, the following:

(i) Compliance with the conditions set forth in article 13 of the present, and

(ii) The effective conclusion of the fallacy due to compromise, as long as it occurs within the ninety-nineties (90) days of accession to this regime, a term that may be extended by the Federal Public Income Administration when the circumstances of the regulation must be determined.

(b) Any convicted or convicted of any of the offences provided for in Acts 23,771, 24,769 and their amendments, Title IX of Act No. 27,430 or Act No. 22,415 (Customary Code) and its amendments, in respect of which a final judgement has been rendered prior to the entry into force of this amended law, provided that the sentence is not complied with;

(c) Any convicted or convicted of malicious offences that have connection with non-compliance with tax obligations, for which a final judgement has been rendered prior to the date of entry into force of this amended law, provided that the sentence is not complied with;

(d) The legal persons in which, as appropriate, their associates or associates, administrators or administrators, directors or directors, syndicates or syndicates, members of the monitoring board, advisers or counselors or those holding equivalent positions in them, have been convicted or convicted for infringement of laws 23.771, 24,769 and their amendments, title IX of Law 27,430, Law 22,415 (Código

(Article replaced by Article 11 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 17.- The Federal Public Income Administration shall issue the necessary complementary regulations for the implementation of the conditions provided for in this regime, for which:

(a) Establish the time frames and ways of accessing the regularization programme approved by this amendment law and its expiry rules;

(b) It shall define differential conditions for those set forth in this chapter, in order to:

1. Encourage early adherence to it.

2. Order the refinancing of existing plans.

In the exercise of its powers, the agency will guide its action in such a way as to promote the attainment of the tasks persecuted by this law, including the recovery of productive activity and the preservation of sources of work. In this regard, it will adapt its regulations to allow the adherence to this regime of all contributors or all contributors.

(Article replaced by Article 12 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

Article 17.1: Taxpayers and taxpayers, for the purposes of the present moratorium, shall enjoy the following benefits in accordance with the taxation they review:

1. Subjects attached to the Small Contributors Simplified Scheme: the benefit shall be the exemption from the tax component in accordance with the amount of assessed contributions detailed for each category:

(a) Categories A and B: six (6) monthly and consecutive contributions.

(b) Categories C and D: five (5) monthly and consecutive contributions.

(c) Categories E and F: four (4) monthly and consecutive quotas.

(d) Categories G and H: three (3) monthly and consecutive fees.

(e) Categories I, J and K: two (2) monthly and consecutive contributions.

In no case can the profit limit exceed a total amount equivalent to weights of seventeen thousand five hundred ($ 17.500).

2. Subjects registered in the profit tax: the profit shall consist of a special deduction according to the following terms:

(a) For humans and indivisible successions: they shall be entitled to deduct, for a fiscal period, from their net gains an additional amount equal to fifty percent (50%) of the amount provided for in article 30, paragraph (a) of the Gain Tax Act, ordained in 2019.

The benefit set out in this paragraph shall not be applicable to the subjects covered by article 82 (a), (b) and (c) of the Vocational Tax Act.

(b) For the subjects referred to in article 53 that review the status of micro and small enterprises: they may choose to practice the respective amortizations from the fiscal period of the habilitation of the good, in accordance with the general rules of the Law of Tax on Gains, which is ordained in 2019, or in accordance with the following regime:

(i) For investments made in movable goods acquired, developed or manufactured: at least two (2) annual, equal and consecutive contributions.

(ii) For investments made in imported movable goods: at least three (3) annual, equal and consecutive quotas.

(iii) For investments in infrastructure works: at least in the amount of annual, equal and consecutive quotas that arise from considering their service life reduced to fifty percent (50%) of the estimated.

This benefit of amortization will be applicable only to investments made until 31 December 2021 and, once the option is made by one of the above-mentioned amortization procedures, the same shall be communicated to the implementing authority, in the form, time and conditions established by the same and shall apply - without exception - to all capital investments that are made for the implementation of the new direct investment, including those that are re-established in the case of a re-executing regime.

Both benefits will be applied in the affidavits for the periods completed after 30 December 2020. In no case, the expected deduction will result in the generation of balances in favour or may be transferred to future periods.

These tax benefits are not cumulative, and, where appropriate, they must opt for one.

It will be understood that a taxpayer is eligible for compliance when, at the time of entry into force of this rule, he does not register any breaches in the submission of affidavits, nor, in the case of corresponding, in the payment of tax obligations since the fiscal periods beginning on 1 January 2017.

(Article 14 of the Act No. 27.562 B.O. 26/8/2020. See art. 13 of the Law of Reference: validity: from the day of its publication in the Official Gazette of the Argentine Republic.)

CHAPTER 2

Refunds to affected sectors

Article 18.- Replace article 77 of Law 27.467 with the following:

Article 77: Provide the Federal Public Income Administration with the establishment of a regime of returns for humans who review the status of final consumers and stimuli for small taxpayers who carry out the activities specified in article 10 of Law 27.253, aimed at stimulating behaviours linked to the formalization of the economy and tax performance.

Both reintegration and stimuli should prioritise the most violated sectors of society and encourage financial inclusion. They will also contain the limits to ensure their continued implementation during the period of the Law on Social Solidarity and Productive Reactivation in the Public Emergency Framework, for which the Federal Public Income Administration will be empowered to require technical and social reports and to coordinate its implementation with the Ministry of Social Development, the National Social Security Administration, as well as with the other relevant administrative authorities.

The Ministry of Economy shall determine the budget allocated for the corresponding refunds.

CHAPTER 3

Social security. Employee contributions

Article 19.- Please note that the following are the lists for the employer ' s contributions on payroll for the Social Security subsystems governed by Acts 19.032 (INSSJP), 24.013 (National Employment Fund), 24,241 (Argentine Integrated Previsional System) and 24,714 (Family Assignment Rules), namely:

(a) Twenty-one hundredfold (20.40%) for employers belonging to the private sector whose main activity is in the "Services" sector or in the "Commerce" sector, in accordance with the resolution of the Secretariat of Entrepreneurs and Small and Medium Enterprise No. 220 of 12 April 2019 and its modification, or the one that in the future replaces it, provided that their total annual sales exceeds 23.

(b) Eighteen per cent (18 per cent) for the remaining private sector employers not included in the previous subparagraph. It will also apply to public sector entities and agencies covered by article 1 of Act 22,016 and their amendments.

For the purposes of the preceding subparagraphs, it shall be understood as employers belonging to the public sector, those covered by Act No. 24,156 and their amendments to the Financial Administration and the National Public Sector Control Systems, and/or those covered by similar rules issued by the provinces, municipalities and the Autonomous City of Buenos Aires, as appropriate.

The fixed liquors replace those in force for the regimes of the Single Social Security System (SUSS), as provided for in article 87 (a), (b), (d) and (f) of Decree 2.284 of 31 October 1991, with full application of the regimes set out in subparagraphs (c) and (e) of the precited article.

(Note Infoleg: by art. 1 Decree No. 323/2021 B.O. 10/5/2021 provides for a reduction in CIEN BY SCIENTY (100%), until 31 December 2021, including the employer contributions provided for in article 19 of this Law and its amendments to the INTEGRAD INTEGRADE SYSTEM ARGENTINO (SIPA), created by Law No. 24,241 and its amendments, for employers and employers No. 938/20 and its amendments and supplements, which are part of the critical sectors set out in the Annex to the aforementioned Resolution, in respect of each working relationship. Watch: from 1 May 2021 for the benefits granted by the “RePRO II Programme” for the accrued salaries of April 2021.)

(Note Infoleg: by art. 1 Decree No. 242/2021 B.O. 19/4/2021 is extended until 31 December 2021 inclusive, from the date of its expiry, the validity of the provisions of the Decree No. 34/2021 . Watch: from the day of publication in the OFFICIAL BOLETTER.)

(Note Infoleg: by art. 1st Decree No. 34/2021 B.O. 23/01/2021 is exempted until March 31, 2021 inclusive, from the payment of the employer's contributions provided for in this article to the PREVISIONAL INTEGRADE SYSTEM ARGENTINO (SIPA) created by Law No. 24,241 and its modifications, to the employers and employers belonging to the services, establishments and institutions related to the health, whose economic activities Annex (IF-2021-04075384-APN-DNCRSS#MT) which is an integral part of the standard of reference for professionals, technicians and techniques, assistants and assistants providing health-related services. Watch: from the day after its publication in the Official Gazette)

(
Note Infoleg: by art. 1st Decree No. 695/2020 B.O. 25/8/2020 extended by NOVENTA (90) from the date of expiry of the provisions of article 1 of the Decree No. 300/2020 . Watch: from the day of its publication in the OFFICIAL BLOOD. Previous extension: art. 1st Decree No. 545/2020 B.O. 19/6/2020)

(Note Infoleg: by art. 1 Decree No. 300/2020 B.O. 20/3/2020 is established by the time limit of NOVENTA (90) days a reduction of NOVENTA and CINCO by CIENTO (95%) of the liquota provided for in Article 19 of this Law, which is assigned to the Argentine Integrated Previsional System created by Law No. 24,241 and its modifications, applicable to employers belonging to the economic activities, establishments and institutions related to the health Annex which is an integral part of the reference measure for professionals, technicians, assistants and health-related assistants. Watch: the day after its publication in the Official Gazette.)

Article 20. The national executive branch shall establish the proportions that, of the employer ' s contributions determined by the application of the liquor referred to in the first paragraph of the preceding article, shall be distributed to each of the subsystems of the Single Social Security System mentioned therein, in accordance with the substantive rules governing such subsystems.

Until the rule in which such proportions are established enters into force, the employer ' s contributions to be determined by the application of the liquotas shall be distributed in equal proportion to that applicable until the time of entry into force of this law.

Article 21.- From the employer ' s contribution defined in article 19, effectively paid, taxpayers and officials may, as a tax credit of the Tax! Added value, the amount resulting from applying to the same taxable bases, the percentage points that for each case are indicated in Annex I which is an integral part of this law.

In the case of exporters, contributions that are computable as tax credit of the Added Value Tax, as provided for in the preceding paragraph, shall be taxed for the purposes of the application of article 43 of the Tax Law, t.o. in 1997 and its amendments.

Article 22.- From the taxable basis on which it is appropriate to apply the liquota provided for in the first paragraph of Article 19, a weight of seven thousand three with sixty-eight cents ($7,003.68) shall be detracted monthly for each worker.

The above-mentioned amount may be detracted in any form of recruitment, adopted under the Labour Contract Act, Act 20,744, to. 1976 and its amendments, the National Agrarian Labour Regime, Act No. 26,727 and the construction industry regime established by Act No. 22,250, its amendments and supplements.

For part-time contracts referred to in article 92 ter of the Labour Contracts Act, Law 20,744, t. 1976, and its amendments, the amount shall be applied proportionally to the time worked considering the usual day of the activity. The corresponding proportion should also be made, in cases where, for any reason, the time worked involves a fraction less than the month.

From the tax base considered for the calculation of contributions for each semi-annual contribution of the supplementary annual salary, an amount equal to fifty per cent (50%) shall be detracted from the provisions provided for in the preceding paragraphs. In the case of proportional pay and unencumbered holidays, the detraction to be considered for the calculation of contributions for such items should be provided in accordance with the time appropriate for payment. The detraction regulated in this article may not throw an imponible basis less than the limit provided for in the first paragraph of Article 9 of Law 24,241 and its amendments.

The regulation may provide for a similar mechanism for labour relations that is regulated by other regimes and will determine the extent of the detraction involved in situations that merit special consideration.

Employers covered by decrees 1,067 of 22 November 2018, 128 of 14 February 2019 and 688 of 4 October 2019 and their amendment, with the requirements and conditions provided for in those rules, shall consider that the sum referred to in the first paragraph of this article is, from the entry into force of this law, of weights seventeen thousand five hundred nine with twenty cents updated ($17,509,20),

Similar detraction to that provided for in the preceding paragraph may be applied by concessionary employers of public services, to the extent that the social capital of the concessionaire society belongs to a percentage not less than eighty percent (80%) to the national State.

Article 23.- In addition to the detraction indicated in the previous article, employers who have a payroll of up to twenty-five (25) employees will enjoy a detraction of ten thousand pesos ($ 10,000) per month, applicable on the entire tax base above.

Article 24. The provisions of this Chapter shall not apply to employers holding privately managed educational establishments that are incorporated into official education in accordance with the provisions of laws 13.047 and 24.049, until 31 December 2020, which shall continue to apply the lists of employer contributions that correspond to them until the entry into force of this Act.

Please refer to the national executive branch to extend the time limit set out in the first paragraph of this article when advised by the economic situation of the sector. This faculty may only be exercised prior favourable and well-founded technical reports of the Ministry of Education and the Ministry of Economy.

(Note Infoleg: by art. 1st Decree No. 1042/2020 B.O. 28/12/2020 is extended from its expiry and until 31 December 2021, including the deadline set out in the first paragraph of this article. Watch: from the day of publication in the OFFICIAL BOLETTER.)

Article 25.- The Ministry of Economic Affairs and the Ministry of Labour, Employment and Social Security, insofar as they are concerned, shall be the implementing authorities of this law, having the power to dictate the corresponding interpretative and complementary standards.

Article 26.- Destroy decrees 814/01 and 1,009/01 and article 173 of Law 27,430.

CHAPTER 4

Adjustment to tax inflation

Article 27.- Article 194 of the Law on the Tax of Winners, ordained in 2019, shall be replaced, as follows:

Article 194: The positive or negative inflation adjustment, as the case may be, referred to in Title VI of this Act, for the first and second period beginning on 1 January 2019, to be calculated on the basis of the verification of the assumptions provided for in the two (2) final paragraphs of Article 106, shall be charged one sixth (1/6) in that fiscal period and the remaining five sixth (5/6) in equal parts in the next five (5) fiscal periods.

What is indicated in the preceding paragraph does not preclude the calculation of the remaining thirds for prior periods, in accordance with article 194 of the Law on the Tax on Livestock, which is the text of Decree 824 of 5 December 2019.

CHAPTER 5

Personal property and cedular tax

Article 28. - Amend, with effect from the fiscal period 2019 inclusive, article 25 of Law 23.966 of the Personal Property Tax, a text ordered in 1997 and its amendments, which will be drafted as follows:

Article 25: The tax to be entered by the taxpayers specified in article 17, subparagraph (a), shall be applicable, on the total value of the assets subject to the tax - except those that are subject to the liquota that is determined in accordance with the provisions of the second paragraph of this article and those covered by the article without number incorporated below, of article 25 of this law - which exceeds the following 24 scale:

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Refer to the national executive branch until 31 December 2020, the authority to set up differential bonds up to one hundred per cent (10 per cent) on the maximum rate set out in the preceding table, to encumber the assets located abroad, and to decrease it, for the case of financial assets located abroad, in the event that the repatriation of the proceeding of the proceeding may be verified, where the amount of the return may be determined. In the event of defining such differential liquotas and in order to determine the amount reached by each rate, the non-imposable minimum shall be first removed from the property in the country.

for purposes provided for in the preceding paragraph shall be understood by financial assets located abroad, possession of foreign currency deposited in banking and/or financial entities and/or similar external shares, corporate shares and/or equivalents (private securities, shares, quotas and other shares) in all types of entities, companies or companies, with or without legal person, constituted, domiciled, resident or bonded

The subjects of this tax may calculate as payment to account the amounts actually paid abroad by tax similar to the present which they consider as an imponible basis the assets or goods in a global manner. This provision may be computed only to the increase in the tax obligation arising from the incorporation of goods permanently located abroad. In the event that the national executive branch exercises the power provided for in the second paragraph of this article, the corresponding compute shall, in the first instance, proceed against the tax that results in accordance with the provisions of the first paragraph of this article, and the non-computed remnant may be used against the tax determined by application of the differential liquors.

Article 29. - Replace, with effect from the fiscal period 2019, including the first paragraph of the article without an aggregate number following Article 25 of Title VI of Law 23.966 of Personal Property Tax, t.o. in 1997 and its amendments, with the following:

Article: The levy corresponding to the actions or participations in the capital of the societies governed by the General Law of Societies Law 19.550, t. 1984 and its modifications, whose holders are human persons and/or indivisible successions domiciled in the country or abroad, and/or societies and/or any other legal person, domiciled abroad, shall apply the hundred and present The tax thus entered will have the unique and definitive payment character.

Article 30.- Amend Title VI of Act No. 23,966 and its amendments to the Personal Property Tax, with regard to taxpayer status, with effect for fiscal periods 2019 and following, as follows:

The subject of the tax shall be governed by the criterion of residence in the terms and conditions set out in articles 119 et seq. of the Income Tax Act, which was ordered in 2019, the criterion of "domicillium" being invalid.

Article 31.- Please note that the liquota provided for in the first paragraph of Article 26 of Title VI of Law 23.966 of Personal Property Tax, t.o. in 1997 and its modifications, for the fiscal periods 2019 et seq., will be 50 centes per cent (0.50 per cent).

Article 32. Article 95 and section 96 are repealed in the share of the gains set out in Chapter II of Title IV, of the Vocabulary Tax Act (t.o. in 2019) from the fiscal period 2020.

Article 33.- Substitute article 26 (h) of the Winning Tax Act (t.o. in 2019) for the following:

(h) The interests originated by the following deposits made in institutions subject to the legal regime of financial entities regulated by law 21.526 and its modifications: in savings box, special savings accounts, fixed-term in national currency and deposits of third parties or other forms of collection of funds of the public, as determined by the Central Bank of the Argentine Republic pursuant to the provisions of the respective legislation. For the purposes of this exemption, the validity of the rules repealed by article 81 (b), (c) and (d) of Act No. 27,430 is re-established, without the application of article 109 of the law on tax for human persons and indivisous successions residing in the country.

Interests from deposits with an adjustment clause are excluded from this exemption.

Article 34.- Incorporate as the last paragraph of Article 26(u) of the Law on the Tax on Livestock, ordained in 2019, with application from the fiscal period 2020, the following:

In the case of values reached by the provisions of article 98 of the Act, not covered by the first paragraph of this paragraph, the subjects referred to in the latter are also exempt from the results of their sale, change, permute or provision, to the extent that they collect in bags or stock markets authorized by the National Securities Commission, without the application of article 109 of the tax law. Identical treatment will result in the application of foreign beneficiaries, for those values not included in the fourth paragraph of this paragraph, to the extent that they do not reside in non-cooperative jurisdictions or funds invested do not come from non-cooperative jurisdictions.

CHAPTER 6

Tax for an Inclusive and Solidarity Argentina (PAÍS)

Article 35.- Be taxed as an emergency, for the term of five (5) fiscal periods from the day of entry into force of this law, a tax to be applied throughout the territory of the Nation on the following operations:

(a) Purchase of foreign currency and currency exchanges, including traveller cheques, or without a specific destination linked to the payment of obligations in the terms of the regulations in force in the exchange market, made by residents in the country;

(b) Currency exchange by financial entities on the account and order of the owner or borrower for the payment of the acquisition of goods or services and locations of services carried out abroad, which are cancelled through the use of credit, purchase and debit cards covered by the system provided for in Law 25.065 and any other equivalent means of payment determined by the regulation, including those relating to the external extracts or advances made in cash. In addition, purchases made through virtual portals or sites and/or any other mode by which operations are refined, through distance purchases, in foreign currency;

(c) Currency exchange by financial entities for payment, on account and order of the resident contractor in the country of services provided by non-residents in the country, which are cancelled through the use of credit, purchase and debit cards, covered by the system provided by law 25.065 and any other equivalent payment means determined by the regulation;

(d) Acquisition of services abroad contracted through travel and tourism agencies - wholesalers and/or retailers - of the country.

(e) Acquisition of ground, air and water transport services for passengers from outside the country, to the extent that the cancellation of the operation must be accessed to the single and exchange-free market for the acquisition of the corresponding currency in the terms established by the regulation.

(Note Infoleg: by art. 1 General Resolution No. 4664/2020 AFIP B.O. 15/1/2020 clarifies that the acquisitions of transport services contemplated in subparagraph (e) of this article, the destination of which is the Falkland Islands, South Georgia and South Sandwich Islands, are not achieved by the perception set out in this law. Monitoring: from the day of its publication in the Official Gazette and will result in application for the operations carried out from the entry into force of Law No. 27.541. )

Article 36.- They shall be liable to the tax approved by this law, the persons residing in the country - human or legal persons, indivisible successions and others responsible - who perform any of the operations referred to in the preceding article. If the operation is carried out by credit, purchase and/or debit cards, the tax reaches those who own it, users, additional holders and/or beneficiaries of extensions.

The jurisdictions and entities covered by article 8 (a) and (b) of Act No. 24,156 and its amendments and any other exclusive entity of the National State, and its equivalents in the provincial States, the Autonomous City of Buenos Aires and the municipalities, are not reached by this tax.

Nor shall the following operations be reached by this tax:

(a) Costs relating to health benefits, purchase of medicines, purchase of books in any format, use of educational platforms and software for educational purposes;

(b) Expenditure associated with research projects carried out by researchers working in the field of the national State, provincial States, the Autonomous City of Buenos Aires and the municipalities, as well as the universities and institutions of the Argentine university system;

(c) The acquisition of equipment and other assets for the fight against fire and the civil protection of the population by entities recognized in Act No. 25.054 and its amendments.

Article 37.- The payment of the tax shall be carried out by the acquirer, locator or borrower but shall act as agents of perception and liquidation thereof, the subjects which for each type of operation are indicated below:

(a) Operations under article 35 (a): The entities authorized to operate in changes by the Central Bank of the Argentine Republic;

(b) Operations under Article 35 (b) and (c): Entities implementing the collections of liquidations to users of credit card, debit and/or purchase systems in respect of transactions reached by this regime. In the event that payment groupers or aggregators intervene, the regulation shall establish the obligation as an agent of perception;

(c) Operations under article 35 (d): Travel and tourism agencies wholesale or retail, which collect services;

(d) Operations under article 35 (e): Land transport, air or water transport companies, which carry out the collection of the same.

Article 38. The perception of the tax must be practiced at the following time:

(a) Operations under article 35, paragraph 1 (a): At the time of operation, the operation would change. The amount of the perception practised shall be disclosed, in a discriminatory manner, in the proof that documents the change operation which shall constitute the record of the perceptions suffered;

(b) Operations under Article 35 (b) and (c) cancelled by credit card and/or purchase: On the date of receipt of the summary and/or settlement of the card concerned, even if the balance resulting therefrom is partly paid. The amount of the perception practised shall be disclosed, in a discriminatory manner, in the document, which shall constitute proof of the perceptions suffered;

(c) Operations under Article 35 (b) and (c) cancelled by debit card: On debit date in the associated bank account. Extract or bank summary of the affected account to the debit card system shall be sufficient proof of the perceptions suffered, when they detail the amounts received by operation in a discriminatory and individualized manner;

(d) Operations under article 35 (d) and (e): On the date of payment of the contracted service, even if the contract is paid in part or in instalments, in which case the amount of the perception must be fully realized with the first payment. The amount of the perception practised shall be disclosed, in a discriminatory manner, in the invoice or equivalent document issued by the provision of services performed, which shall constitute proof of the perceptions suffered.

Article 39. The tax set out in Article 35 shall be determined by applying the thirty per cent (40 per cent), as follows:

(a) On the total amount of each operation reached, for the operations covered by subparagraphs (a), (b), (c) and (d) of the first paragraph of the above-mentioned article;

(b) On the net price of taxes and fees for each operation reached in the case of operations covered by article 35 (e).

In the case of operations expressed in foreign currency, the conversion to its equivalent in local currency must be effected, applying the type of trade that, for the currency concerned, fixed the Banco de la Nación Argentina at the end of the last immediate business day prior to the date of issuance of the summary, liquidation and/or invoice or equivalent document.

Article 40. The Federal Public Income Administration shall establish the forms, timelines, requirements and other conditions for the declaration and entry of the tax provided for in article 35, both by the agents of perception and the taxable subject, as well as for the accreditation of the exemptions provided for in the present.

In addition, if necessary, it shall have a special time limit for the perception and income of the tax in response to possible adjustments in the administrative systems of the agents of perception.

Article 41.- Refer to the National Executive, the following powers:

(a) To incorporate new operations into the list set out in article 35, to the extent that they involve the acquisition of foreign currency directly or indirectly, and to identify in their case new agents of perception of those set forth in article 37;

(b) To reduce the liquota established in article 39 to the extent that the causes of the issuance of this Act have been bitten and to restore them where appropriate;

(c) To temporarily suspend the application of this tax in response to substantial grounds of order;

(d) To establish a reduced liquota to the services provided for in article 3 (e) subsection 21 (m) of the Law on Attached Value Tax (t.o. in 1997) and its amendments;

(e) Conduct studies and research on the social and economic impact of the tax and other forms of transactions involving directly or indirectly the acquisition of foreign currency that are appropriate to reach or exempt, as appropriate, in accordance with the object intended by the taxation. To that end, the Central Bank of the Argentine Republic and the Federal Public Income Administration will produce the corresponding reports.

Article 42. The tax produced under Article 35 shall be distributed by the national executive branch in accordance with the following priorities:

(a) Funding of programmes by the National Social Security Administration: and the benefits of the National Institute of Social Services for Retired and Pensioned Persons (70 per cent);

(b) Funding of social housing works: the Trust Fund for Urban Socio Integration created by Law 27.453 and Decree 819/2019, works of economic infrastructure and promotion of national tourism: thirty percent (30%).

Article 43.- Explain to the Trust Fund for Urban Partner Integration and its trustee, in its operations relating to the Fund, of all existing national taxes, fees and contributions and to be established in the future, including the Attached Value Tax and the Credit and Debit Tax in Bank Accounts and Other Operators. The exemption to the latter tax shall apply to the movements of the accounts used exclusively for the purpose of its creation.

The provinces and the Autonomous City of Buenos Aires are invited to adhere to the exemption of all taxes applicable in their jurisdiction, in the same manner as those set out in the preceding paragraph.

Article 44. The tax set out in article 35 of this Act shall be applicable to transactions, liquidations and payments made, in accordance with the schedule set out in article 35, excluding transactions made prior to that date. Its application, collection and judicial execution will be carried out by the Federal Public Income Administration and will be implemented by law 11.683 (t.o. in 1998) and its amendments.

CHAPTER 7

Credits and debits in bank accounts and other operators

Article 45.- Incorporate as a second paragraph of article 1 of Act No. 25,413 and its amendments, with effect on the impossible facts that are perfected from the day after the publication of this Act in the Official Gazette, the following:

In the case provided for in subparagraph (a), where cash withdrawals are carried out, in any way, the debits made in the accounts referred to in that subparagraph shall be subject to double the rate in force for each case, on the amount of the same. The provisions of this paragraph shall not apply to accounts whose holders are human persons or legal persons who review and credit the status of Micro and Small Businesses, in the terms of Article 2 of Law 24.467 and its amendments and other complementary rules.

CHAPTER 8

Tax on profits

Article 46. Please provide that, for the purposes of the determination of the Gain Tax, for the fiscal period 2019, the individuals who obtain the incomes referred to in subparagraphs (a), (b) and (c) of article 82 of the Gain Tax Act, ordained in 2019, shall have the right to deduct from their net gain subject to tax, an amount equivalent to the reduction of the base of calculation of the first paragraph,

Article 47.- The validity and validity set out in the second paragraph of Article 95 of Decree 1.170 of 26 December 2018, for the fiscal period 2019 and state that for the purposes of Chapter II of Title IV of the Law of Tax on Gains, a text ordered in 2019, when it comes to public securities and negotiable obligations covered in subparagraphs (a) and (b) of the first paragraph of Article 98, may affect the performance of the same period

Article 48. Replace until the fiscal periods beginning on 1 January 2021 inclusive, the provisions of article 86 (d) and (e) of Law 27,430 and replace for the period of the suspension ordered in this Article, that the liquota provided for in article 73 (a) and (b) of the Law of Tax on Gains, paragraph 97 per cent of the same paragraph, shall be ordered in 2019.

CHAPTER 9

Statistical rate

Article 49.- Please note that until 31 December 2021, in a THREE FOR SCIENTY (3%) the account of the statistical rate provided for in Article 762 of Law 22.415 (Customs Code) and its modifications, which will be applicable to the definitive import destinations for consumption, with the exception of those destinations recorded in the framework of the Preferential Agreements of Argentina, which are specifically signed by the States of Argentina. The NATIONAL EXECUTIVE PODER may provide for justifiable reasons, exemptions for the payment of the rate when it comes to a specific activity that is aimed, inter alia, at science, technology, innovation, promotion of economic development or employment generation.

The NATIONAL EXECUTIVE POWER shall assign a TENSE FOR SCIENTIUM (10%) of the amount collected for the statistical rate contemplated in the previous paragraph to finance credit programs for investment and consumption, distributing that amount as follows: TREINTA FOR SCIENTY (30%) to strengthen the credit line of the BANCO of the NATIONAL TRADE, TREINTA FOR SCIENTI The MINISTERY OF ECONOMY and the MINISTERY OF INTERIOR, insofar as it is relevant to its competence, shall be the implementing authorities of the provisions of this paragraph, having the power to dictate the corresponding interpretative and complementary norms.

(Article replaced by art. 65 of the Act No. 27,591 B.O. 14/12/2020, second paragraph in bold observed by Decree No. 990/2020 B.O. 14/12/2020)


CHAPTER 10

Internal taxes

Article 50.- Article 39 of the Internal Revenue Act, which is replaced by law 24,674 and its amendments, is replaced by the following:

Article 39: Goods covered by Article 38 shall tax the tax resulting from the application of the rate indicated in each case on the basis of the taxable respective.

Those operations whose sale price, without considering taxes, including optional ones, shall be equal to or less than pesos a million three hundred thousand ($ 1,300.000) shall be exempt from the tax, except for the goods covered in article 38 (c), for which case the exemption shall be governed provided that the sum is equal to or less than three hundred ninety thousand ($ 390.000) and for the case of the one million (e)

In the case of the goods covered in subparagraphs (a), (b) and (d), whose sale price, without considering taxes, including the optional ones, is higher than weights one million three hundred thousand ($ 1,300,000) and less than pesos two million four hundred thousand ($ 2,400,000), shall tax the tax resulting from the application of the rate of twenty per cent (20%). When such sale price is equal to or greater than pesos two million four hundred thousand ($ 2.400,000), they must tax the tax resulting from the application of the rate of thirty-five percent (35%).

In the case of goods covered in subparagraph (c) whose sale price, without considering taxes, including optional ones, is more than three hundred and ninety thousand pesos ($ 390.000) and less than five hundred thousand pesos ($ 500,000) shall tax the tax resulting from the application of the rate of twenty per cent (20%) and thirty per cent (30%), when its sale price is equal to or greater than five thousand dollars).

In the case of assets covered by subparagraphs (e) and (f) they shall tax the tax resulting from the application of the rate of 20 per cent (2 per cent).

The Federal Public Income Administration will update, on a quarterly basis, from April 2020, the amounts set out in the preceding paragraphs, considering the variation of the Indice de Prices Internos al por Mayor (IPIM), respecting each particular item, to be provided by the National Institute of Statistics and Censuses (INDEC) corresponding to the calendar quarter ending the month immediately preceding the update. Updated amounts will result in effects for the impossible facts that are perfected from the first day of the second month following the one in which the update is made, including.

Article 51.- The provisions of the preceding article shall be electorate for the impossible facts that are perfected from the first day of the immediate month following the publication of this Act.

PART V

Export rights

Article 52.- Please note that, within the framework of the powers accorded to the national executive branch through articles 755 and concordants of the law 22.415 (Customs Code) and its modifications, export rights may be established whose liquota cannot in any case exceed thirty-three percent (33%) of the taxable value or the official FOB price.

It is prohibited that the export rights liquor exceeds thirty-three percent (33%) of the taxable value or the official FOB price for soybean habas (porotos).

It is prohibited to exceed fifteen percent (15%) for those goods that were not subject to export rights as at 2 September 2018 or that had a zero percent (0%) liquor to that date.

It is prohibited to exceed 5 per cent (5%) of liquota for the agro-industrial products of the regional economies defined by the national executive branch.

Export rights for industrial goods and services may not exceed 5 per cent (5%) of the taxable value or the official FOB price.

Export rights for hydrocarbons and mining may not exceed eight percent (8%) of the taxable value or the official FOB price. In no case shall the export right of hydrocarbons diminish the Boca de Pozo value for the calculation and payment of royalties to the producing provinces.

Sixty-seven percent (67%) of the incremental value of the export rights provided for in this law will be allocated to the financing of the programmes by the National Social Security Administration and the benefits of the National Institute of Social Services for Jubilee and Pensionees. Three per cent (3%) will be dedicated to the creation of a solidarity fund for agro-industrial competitiveness to stimulate the activity of small producers and cooperatives through credits for production, innovation, added value and logistical costs. This Fund will be administered by the Ministry of Agriculture, Livestock and Fisheries.

Except for the payment of export rights for consumption to the enterprises of the State governed by law 13.653 and the societies of the State governed by law 20.705 that are intended to develop science, technology and innovation activities. The national executive branch may use the authority provided for in article 755, subparagraph (b), of Law 22,415 (Customs Code) in respect of state entities or with State participation that are primarily aimed at developing science, technology and innovation activities.

The national executive branch may exercise these powers until 31 December 2021.

Article 53.- The national executive branch should establish sensitization and stimulus mechanisms aimed at improving the profitability and competitiveness of small producers and cooperatives whose activities are achieved by the eventual increase in the licit export rights and establish criteria that encourage the competitiveness of federal production based on the distances between production centres and those of effective marketing.

The modification of the liquors in the framework of the powers agreed to in this article shall be informed by the national executive branch before a commission composed of members of the Legislative Branch, the Federal Agricultural Council and representatives of the representative entities and organizations of the agricultural sector to be issued in this regard.

Alicuates that are increased within the framework of the powers agreed upon in this article shall not be applied in districts that are declared in agricultural emergency in accordance with Law 26.509 - National System for the Prevention and Mitigation of Emergency and Agricultural Disasters.

Article 54.- Without prejudice to the provisions of the previous article, Decrees 1.126 of 29 December will remain valid and effective.
2017 and its amendments, 486 of 24 May 2018 and its amendments, 487 of 24 May 2018 and its amendments, 793 of 3 September 2018 and its amendments and Decree 37 of 14 December 2019.

PART VI

Previsional duties. Salary increases

Article 55.- In order to deal with the lowest income sectors as a matter of priority and in the short term, the application of article 32 of the Act 24,241, its supplements and modifications, shall be subject to a period of one hundred and eighty (180) days.

During the period provided for in the preceding paragraph, the national executive branch must set quarterly the increase in the projected assets under the general law 24,241, with priority attention to the lowest-income beneficiaries.

The national executive branch shall convene a commission composed of representatives of the Ministry of Economic Affairs, the Ministry of Labour, Employment and Social Security and members of the relevant committees of the Congress of the Nation, which, during the time period provided for in the first paragraph, proposes a bill on the mobility of the foreseeable assets that ensures the proper participation of the income of the beneficiaries of the system in the wealth of the Nation, in accordance with the principles of solidarity and redistribution.

(Note Infoleg: By art. 1 Decree No. 542/2020 B.O. 18/6/2020 extended until 31 December 2020 the suspension of the application of article 32 of Law No. 24.241, established in this article. During this period, the NATIONAL EXECUTIVE PODER will determine the increase in the projected assets under the general regime of Law No. 24,241 in order to preserve the purchasing power of the latter, with priority attention to the beneficiaries and beneficiaries of lower incomes. Article 2 of the reference rule extends until 31 December 2020 the work of the Commission referred to in the third paragraph of Article 55 and Article 56 of this Law. Watch: from the day after its publication in the OFFICIAL BOLETTER.)

Article 56.- Act No. 10,248, paragraph 2, of the Constitution, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Macedonia, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of Lithuania, of the Republic of the Republic of the Republic of the Republic of Lithuania, and the Republic of Lithuania, of Lithuania, the Republic of Lithuania, the Republic of the Republic of Lithuania, the Republic of Lithuania, the Republic of the Republic of Lithuania, the Republic of Lithuania, the Republic of the Republic of the Republic of the Republic of Lithuania, the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Lithuania, the Republic of the Republic of Lithuania, the Republic of the Republic of Lithuania, the Republic of Lithuania, the Republic of the Republic of Lithuania, the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of Lithuania, the Republic of Lithuania, the Republic of

Article 57.- Replace article 74 (a) of law 24,241 with the following:

(a) Public credit operations of which the national State is owed through the Ministry of Economy ' s Finance Secretariat, whether public securities, Treasury letters or loans up to fifty per cent (50%) of the total assets of the fund. It may be increased to 100 per cent (100%) net of the caps provided for in this article, to the extent that the surplus has resources specifically affected to its compliance or with security rights or granted by international bodies or entities to which the Nation is a party. They are excluded from the ceiling set out in this paragraph, the holdings of representative securities of the national State ' s public debt that were received by the administrators of retirement and pension funds in the framework of the restructuring of public debt in the terms of articles 65 of Law 24,156 and its amendments, and 62 of Law 25,827 and its amendment, regardless of their lack of guarantees.

Transitorimente, hasta el 31 de diciembre de 2023, poder mantenern hasta el 70% (70%) de la portfolio del Fondo de garantías de Sustentabilidad del Sistema Integrado Previsional Argentino en títulos públicas, cuentan o no con garantías, debiendo, a cabo de ese período, regularizar la hold de estos Assets, a loslimits establecido en el párrafo anteriores.

Except for the scope of Decree 668/2019 to the Sustainability Guarantee Fund (FGS) of the Argentine Integrated Previsional System.

Article 58.- Faccinate the national executive branch to:

(a) To ensure that employers in the private sector pay their workers minimum wage increases;

(b) Temporary exemption from the obligation to pay contributions and contributions to the Argentine Integrated Provident System established by law 26,425 on wage increases resulting from the authority recognized in the preceding subparagraph or collective bargaining;

(c) Make reductions in employers ' contributions and/or personal contributions to the Argentine Integrated Provident System created by law 26,425 limited to specific jurisdictions and activities or in critical situations.

PART VII

Societies. Social capital

Article 59.- Replace, until the end of the deadline set out in article 1 of this Act, the application of article 94, paragraph 5, and article 206 of the General Law on Societies, 19.550 (t. 1984).

PART VIII

UVA credits

Article 60.- The Central Bank of the Argentine Republic will conduct an assessment of the performance and impact of the UVA loan system on the acquisition of housing and the savings scheme systems for the acquisition of motor vehicles, their social and economic consequences, and will consider mechanisms to mitigate their negative effects based on the shared effort between creditor and debtor.

PART IX

Free availability reservations

Article 61.- Authorize the national government to issue letters called in US dollars (U$S) in the amount of up to four thousand five hundred seventy and one million dollars (U$S 4.571,000.000), to ten (10) years of time, with full amortization to maturity, which will accrue a rate of interest equal to that of the international reserves of the Central Bank of the Argentine Republic for the same period and up to a maximum annual rate Interests will be canceled semi-annually.

Article 62. Authorize the national government to acquire foreign exchange in the Central Bank of the Argentine Republic with the letters of article 61 for the same amount as those nominally expressed.

These letters, as well as existing possessions of intransferable letters in the possession of the Central Bank of the Argentine Republic, must register in their accounting states at technical value.

Article 63.- The dollars authorized to purchase by this rule may apply only to the payment of debt obligations denominated in foreign currency.

PART X

Health emergency

(Note Infoleg: by art. 1 Decree No. 260/2020 B.O. 12/3/2020 expands the public health emergency established by this Law, by virtue of the Pandemic declared by the World Health Organization (WHO) in relation to the coronavirus COVID-19, by the time of UN (1) year from the entry into force of the reference decree. Watch: from the day of publication in the Official Gazette. By art. 1Decree No. 167/2021B.O. 11/3/2021 extended Decree No. 260/2020 until 31 December 2021, in the terms of the reference decree (167/2021). Monitoring: from its publication in the Official Gazette.)

Article 64.- In the context of the health emergency declared in article 1 of this Act, please provide the priority for the Ministry of Health Programmes established by article 1 of Decree 450 of 7 March 2002, replaced by Decree 1,053 of 19 June 2002 or those replacing them for the Exercise 2020: Programme 17-Subprogramme 1- National Plan for Mother and Child, in the part of paragraph 5- Transfers and Programmes 22- Combating HIV; 24- Detection and Treatment of Non-communicable Chronic Diseases and Addictive Conducts and 30- Sanitary Emergencies, under the same conditions and with the same scope, and thus prioritize Program 20- Prevention and Control of Preventable Immune Diseases, Program 29- Universal Coverage of Health - Medicaments, Program 45-Prevention and Control of Non-communicable Chronic Diseases, or those that replace them, in respect of paragraph 2- Consumer Goods.

Invite the provinces and the Autonomous City of Buenos Aires to give priority to the allocation of resources to the Health Sector in a timely and legal manner, in order to ensure the effectiveness and effectiveness of the medical-assistance benefits under their responsibility.

Article 65.- The Ministry of Health shall implement the policies relating to the health emergency declared by article 1 of this Act and shall issue the relevant clarification and complementary standards.

Article 66.- The Ministry of Health will promote progressive decentralization to the provincial jurisdictions and the Autonomous City of Buenos Aires of the functions, powers and powers emanated from this law, which correspond, through the conclusion of the respective conventions.

Article 67.- Instruct the Minister of Health to form and convene the National Consultative Council of Health established by Decree 2.724 of 31 December 2002, with the aim of proposing alternatives for the identification, formulation, implementation and evaluation of actions aimed at addressing the basic needs of health care, as well as to achieve the sectoral consensus necessary for the implementation of the health policies that promote equity, access and quality in the care of the Argentine Health Strategy.

Article 68.- Instruct the Ministry of Health to agree on a Federal Health Plan to promote equity, access and quality in population health care and the integration of subsystems, taking into account the sectoral consensus mentioned in the previous article.

Article 69.- A Inter-Ministerial Commission composed of representatives of the Ministries of Health, Economics and Productive Development, the National Institute of Social Services for Jubilee and Pensioners and the Federal Public Income Administration, which will aim to analyse the impact of the tax and sectoral tax burden in order to facilitate access to health goods and services.

Article 70.- Please refer to the Ministry of Health to establish a mechanism for monitoring the prices of medicines and inputs in the health sector and of direct import alternatives and compulsive or compulsory licenses, in the face of possible problems of availability or unwarranted or unreasonable lifts that affect the access of the population to them so that they can put their health at risk.

In addition, the Ministry of Health is empowered to dictate the complementary standards for implementing:

(a) According to the National Institute of Social Services for Retired and Pensioned, a list of medicines and inputs to be acquired by this agency and by the Superintendency of Health Services;

(b) Reference prices for essential inputs and medicines by therapeutic gang;

(c) Controls and devices that promote the full validity of Act No. 25,649 of Medical Specialties-Generic Medicines, with particular reference to the prescription and replacement of the dispensation.

Article 71.- The Ministry of Health, for contracting in the framework of the health emergency, may, in addition to the existing means of purchase and without prejudice to the intervention that the General Assembly of the Nation is responsible for:

(a) The mechanisms provided for in article 25, subparagraph (d), paragraph 5 of Decree 1.023/01, irrespective of the amount of the procurement, giving due to the serious and notorious crisis in which the Argentine health system is undergoing;

(b) The use of the resources of the Regional Revolving Fund for Strategic Public Health Supplies of the Pan American Health Organization and the World Health Organization and any other procurement procedures that such entities make available to their members;

(c) Other means that offer alternatives through international agencies, multilateral agencies, non-governmental organizations or other countries.

In order to ensure transparency in the recruitments provided for in subparagraph (a) the largest number of potential offenders should be invited, in accordance with the updated records in the National Administration of Medicines, Food and Medical Technology (ANMAT). The dissemination should also be provided through the Internet page of the National Contracts Office.

In cases where it is contracted through the Regional Revolving Fund for Strategic Public Health Supply of the Pan American Health Organization and the World Health Organization, the recruitment mechanisms provided by the two organizations will be accepted, authorizing the Ministry of Health to issue the respective payment orders in favour of such funds, even if the final partial receipt of the acquired medicines or inputs has not been fulfilled. This is without prejudice to the application of the existing counter-loring mechanisms.

Article 72.- Programmes and plans derived from the health emergency may also be affected with the specific destinations determined by the Ministry of Health:

(a) Trusts, subsidies, grants, legacies and donations and any other resources that the national executive branch receives through its various jurisdictions linked to the health emergency;

(b) Redeployment of international credits or loans administered by the Ministry of Health or those determined by the national executive branch within the framework of this health emergency, following the agreement of the grantor counterpart;

(c) New loans that are managed and obtained on the occasion and on the occasion of the health emergency.

Article 73.- Explain the payment of import duties and any other tax, tax, contribution, rate or customs or port tariffs, of any nature or origin, as well as of the constitution of deposition, the vaccines and disposable imported by the Ministry of Health and/or the PAHO Revolving Fund to ensure coverage of vaccines provided for in Article 7 of Law 27.491.

Article 74.- Explain the payment for the Added Value Tax that tax the import for the consumption of the goods referred to in the previous article.

Article 75.- The exemptions set out in articles 73 and 74 shall be of a transitional nature and shall apply to both the imports improved during the National Health Emergency, as established by the regulations, and to the goods which, at the date of issuance of this Act, are in customs territory pending nationalization.

Article 76.- Renew the development of the goal of universalizing access to essential medicines through the "Remediate" National Programme to ensure the provision of critical inputs and medicines through provincial or government health care centres.

(Note Infoleg: by art. 1 Resolution No. 248/2020 of the Ministry of Health B.O. 21/02/2020 relauns the National Remediar Programme, whose goal will be to universalize the rational use and access to essential medicines and health inputs defined by this Ministry)

Article 77.- The Ministry of Health shall establish, through the regulations in this regard, the conditions of access to medicines, inputs and/or resources allocated to the National Programme referred to in the preceding article.

Article 78.- The restrictions limiting the freedom of recruitment to entities covered by articles 5 and 7 of Decree 9 of 7 January 1993 and article 27, paragraph I, II, and III, of Annex II to Decree 576 of 1 April 1993 are without effect.

Article 79.- Suspense until 31 December 2020, forced executions of the credits that the national State, its centralized or decentralized entities, the state or mixed companies, any entity in which the national state has the control of the capital or of the decision-making and the non-state public entities, possess against the public medical care providers or private of internment, of diagnosis and treatment, that have the National Health Insurance Registry

Include within the planned suspension, the hindrance of preventive and/or executive precautionary measures against the agents of the National Health Insurance System, including the National Institute of Social Services for Retired and Pensioned Persons.

Sentences issued within the time limit set forth in Article 1 ° of this Law may not be executed until their expiry, as long as they amount to dismantling of the assets affected to the turn of the activity they perform and/or hinder the normal performance of their operation.

Article 80.- Instruct the Federal Public Income Administration to establish, within the time limit specified in the previous article, in the terms of article 32 of Law 11.683, t. 1998 and its amendments, extensions and special schemes of tax-payment facilities, its interests and fines, owed by the subjects indicated in that article, taking particular account of the time to set the deadlines to agree as well as the interest of financing, the economic situation and the financial situation. To this end, the subjects who intend to avail themselves of these benefits must have the certificate of registration of the National Register of Sanatorial Providers issued by the Superintendency of Health Services under the Ministry of Health.

Article 81.- Under the Ministry of Health, a Advisory Commission, which will be chaired by the holder of the portfolio and includes one (1) representative of the following agencies: Chief of Cabinet of Ministers, Ministry of Economy, Ministry of Productive Development, Ministry of Labour, Employment and Social Security and Superintendence of Health Services, provincial social works and representatives of Health Insurance agents and borrowers to be determined by the National Consultative Council for Health Services.

The Commission should relieve the situation of public and private sectoral indebtedness, with an emphasis on the lending area, and the alternatives for the regularization of the benefits of the providers of the National Health Insurance System, with the exception of the National Institute of Social Services for Retired and Pensioned, prior to the expiration of the period established in article 79.

Article 82.- Suspense until 31 December 2020 the forced executions of the credits that the Federal Public Income Administration has against the medical-assistance providers in institutionalization, diagnosis and treatment, in both public or private cases.

To this end, the subjects who intend to avail themselves of these benefits must have the certificate of registration of the National Register of Sanatorial Benefits issued by the Superintendency of Health Services.

It is within the scope of this rule that the geriatric lenders of the National Health Insurance System and the National Institute of Social Services for Retired and Pensioned Persons.

Article 83.- Please note that the justice rate for the concussal, judicial or extrajudicial agreements approved in the terms of laws 24.522, 25.561, 25.563, 25.589 and their extensions will be calculated on the final amount of the same, up to zero with seventy-five cents per cent (0.75%) and zero with twenty-five cent cents per cent (0.25%) respectively.

Article 84.- Suspense for the duration of the health emergency the provisions of decrees 446/00, 1,140/00 and 1.305/00 in all that oppose this law.

Article 85.- Please extend the provisions of Decree 486/02, its supplementary and amendment provisions, with the exception of those opposing the present.

PART XI

Temporary modification to the Financial Administration and National Public Sector Control Systems Act

Article 86.- During the period of the present law, and given the exceptionality of the economic conjuncture, the limits for budgetary restructuring will be reestablished, originally arranged for the 2017 Exercise by article 1 of Act 27.342, amending article 37 of Law 24.156 on Financial Administration and National Public Sector Control Systems.

Article 87.- This law will begin to govern from the day of its publication in the Official Gazette of the Argentine Republic

Article 88. Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE VEINTS AND A DIAS OF THE MONTH OF THE DICIEMBRE OF THE YEAR DOS MIL DIECINUEVE.

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

IF-2019-112258122-APN-DSGA#SLYT

(
Note Infoleg: The bold texts were observed by art. 1 Decree No. 58/2019 B.O. 23/12/2019)

Annex I

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