Prevention Of Tax Evasion Regimen Legal - Updated Standard Text

Original Language Title: PREVENCION DE LA EVASION FISCAL REGIMEN LEGAL - Texto actualizado de la norma

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PREVENTION OF THE FISCAL EVASION Law 25.345 Limitation on cash transactions. Primary production measurement system. Collection of contributions and forecast contributions. Special framework for the determination and perception of contributions and contributions to the Unique Social Security System for small and medium-sized construction companies. National Tax and Social Identification System (SIN-TyS). Export of cigarettes and fuels. Taxes on liquid fuels and natural gas. Standards relating to employment relations and unregistered employment. Other provisions.

Sanctioned: October 19, 2000.

Partially promulgated: November 14, 2000.

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

CHAPTER I

Limitation to cash transactions.

ARTICLE 1 Total or partial payments of sums of money exceeding one thousand ($ 1,000) or its foreign currency equivalent, made after fifteen (15) days after the publication in the Official Gazette of the Regulation by the Central Bank of the Argentine Republic provided for in Article 8 of the present, shall not be effected between parties or third parties, which shall not be effected by:

1. Deposits in accounts of financial entities.

2. Bank transfers.

3. Checks or cancellation checks.

4. Credit card, purchase or debit. (Punto replaced by art. 1 Decree No. 363/2002 B.O. 22/2/2002).

5. Credit bill. (Punto replaced by art. 1 Decree No. 363/2002 B.O. 22/2/2002).

6. Other procedures that expressly authorize the NATIONAL EXECUTIVE PODER. (Point incorporated by art. 1 Decree No. 363/2002 B.O. 22/2/2002).

Payments made to financial entities covered by Act No. 21.526 and their modifications, or those made by a national or provincial judge, are exempted from such payments.

(Note Infoleg: Import of art. 1 reduced to weights thousand ($1.000) by art. 9th of the Law 25.413 B.O. 26/3/2001.) ARTICLE 2 Payments that are not made in accordance with article 1 of this Act shall also not be computed as deductions, tax credits and other tax effects that correspond to the taxpayer or liability, even if they prove the veracity of operations.

In the case of the preceding paragraph, the procedure set out in article 14 of Act No. 11.683, ordained in 1998 and its amendments shall apply.

Article 3 The executive branch, within the first year of the present law, may reduce the amount provided for in article 1 to pesos five thousand ($ 5,000).

Records

ARTICLE 4 Incorporate as article 3° bis of Law 17.801 the following:

"Article 3° bis: The documents referred to in Article 2(2) shall not be registered or recorded

a), if the key or code of identification of the parties concerned by the Federal Public Income Administration or by the National Social Security Administration is not found, if applicable. "

ARTICLE 5o el Replace subparagraph (e) and article 20, paragraph 2 (g), of Decree Law 6582/58, ratified by Law 14.467 (t. by Decree 1114/97), with the following texts:

(e) Name and surname, nationality, marital status, domicile, identity document, key or identification code granted by the Federal Public Income Administration or by the National Social Security Administration, as well as social reason, registration, address and code of identification, in the case of legal persons. "

"g" 2. De transfer de domain, con los datos personales o sociales, domicilio, documentos de identidad y clave o Código de identificación del adquirente. "

ARTICLE 6 , Incorporate as second paragraph of Article 1 (b) of Annex A to Law 19.170, the following text:

"Provisional annotation shall be made for the time limit set by the regulation, of those documents in which the key or code of identification of the parties involved is not found, given by the Federal Public Income Administration or by the National Social Security Administration, to correspond."

ARTICLE 7 el Incorporate as Article 19(g) of Decree 4907/73 the following text:

(g) Key or identification code of the parties involved granted by the Federal Public Income Administration. "

From the cancellation check

ARTICLE 8 The cancellation check is an instrument issued by the Central Bank of the Argentine Republic under the conditions established by the regulation and is itself an appropriate means for the cancellation of obligations to give sums of money, having the same effects as those provided for in the Civil Code. Article 9 The Central Bank of the Argentine Republic will determine the conditions under which the cancellation checks will be delivered to the public through that institution or the financial authorities authorized by it. In no case shall the charge of commission and/or emission costs and sale of such cancellation check be authorized. ARTICLE 10. The cancellation check produces the effects of the payment from the moment the payment is made to the creditor, to whom it is transmitted by nominative endorsement. They will also be admissible, up to two (2) endorous nominations.

Endose will be certified by public scribe, judicial authority or banking authority.

ARTICLE 11. The authority for the implementation of this Chapter shall be the Central Bank of the Argentine Republic, which shall issue the corresponding rules, including the procedure for the case of diversion or subtraction, within thirty (30) days of promulgation of this Law.

CHAPTER II

Primary production measurement system

ARTICLE 12. All industrial farm-facing and grain grinding plants shall have the obligation for their operation, to incorporate electronic systems of measurement and control of production, including systems that operate in real time, in accordance with the rules of the application authority.

Please refer to the application authority to establish electronic systems for measuring and controlling production, for other stages of production and for other species of animal and plant origin.

The Federal Public Income Administration (AFIP) and the Ministry of Agriculture, Livestock, Fisheries and Food (SAGPyA) through the National Office of Agricultural Trade Control (ONC-CA) . in accordance with the scope of their respective competencies las will be the implementing authorities of this article, having to establish the rules indicated in the first paragraph and the procedures that will allow the AFIP to obtain and analyse the effects of the tax information.

The provisions of Act No. 11,683, which was ordained in 1998 and its amendments, shall be applied for the purposes of compliance with the preceding paragraphs.

ARTICLE 13. The implementing authorities shall establish the system provided for in this Chapter, and may incorporate a regime of exceptions for small producers or enterprises of family structure.

CHAPTER III

On the collection of contributions and forecast contributions

ARTICLE 14. Please inform the Executive Branch of setting up a commission of up to 0.7 per cent of the total collection for personal contributions to the system of capitalization of Law 24,241 and of the employers ' contributions of Law 24,557.

This commission is established for the attention of the expenditure that demands the functions of the Federal Public Income Administration and will be carried out by the administrators of retirement and pension funds and of the insurers of labour risks, who will pay it prior to the transfer of the appropriate resources. To this end, decree 863 of 27 July 1998.

CHAPTER IV

Special framework for the determination and perception of contributions and contributions to the United Social Security System for small and medium-sized construction companies Subjects and object

ARTICLE 15. This shall be a special regime for the determination, perception and payment of contributions and contributions, which, by their staff in relation to dependency and for the Unique Social Security System, shall be made by the construction companies with annual billing less than the amount to be determined by the regulation, with personnel in relation to dependency in the personal area of application of Law 22.250 and its modifications, for the realization of the works specified in the terms and conditions, ARTICLE 16. They are covered by the regime established by this law, the companies specified in article 15, regardless of their legal form, including single-person enterprises, transitory business unions or any other form of association, which act as locators in the locations below:

(a) Locations set out in article 3 (a) of the Law on Attached Value Tax, a text ordered by law 23,349 and its amendments.

For these purposes, all works contracted between the same "computer and contractor" parties shall be grouped to the extent that the execution dates of the respective contracts are covered in the same period either partial or totally.

(b) Public works on properties of any nature (works, installations, repairs, maintenance and maintenance). For these purposes, public works are those whose realization is entrusted by any of the powers of the State (national, provincial or municipal), its decentralized and/or auto-archic entities, the companies and societies contemplated in article 1 of Act 22.016, and other entities that have delegated public powers or competences for express legal mandate, whatever their organizational form, including the concessionaires of public works and services.

Determination and Income Agents

ARTICLE 17. The enterprises of the construction industry and the concessional enterprises of public services, regardless of their legal form, including single-person enterprises, the transitory unions of enterprises by any of the companies that integrate it or any other form of association, which according to their last balance and state of results would have had an annual turnover equal to or greater than that to that effect determine the regulation, shall have the responsibility of calculating it, and determining the obligation established by ARTICLE 18. When the main contractor is a construction industry company that, due to its annual turnover, falls within the special regime, the determination of the forecast obligation to account under this regime shall be limited to those for its own staff under dependency ratio. In this case, the main contractor shall not have any obligation to act as an agent of determination and entry of the obligations of the subcontractors.

Each subcontractor shall self-determine its obligation according to the procedures of the special regime and make the entry of the forecast obligation into account in accordance with the provisions that, to that end, implements the Federal Public Income Administration, an autonomous agency within the Ministry of Economy.

Exclusion of the regime

ARTICLE 19. The agents of determination and income under Article 17 shall continue to determine and pay the contributions and contributions to the Unique Social Security System for their employees, in accordance with the laws of the general regime. ARTICLE 20. This special regime shall not apply to the personnel dependent on those contractors or subcontractors who are attached to the simplified scheme for small contributors established by Law 24,977 and its modification.

Previsional obligation to account. Obligations covered.

ARTICLE 21. Income resulting from the application of this special regime for contractors and/or subcontractors of the construction industry shall be charged as payment on the following obligations relating to the resources of the social security system:

(a) The employer ' s contribution to the Integrated Pension and Pension System;

(b) The employer ' s contribution to the National Institute of Social Services for Retired and Pensioned Persons;

(c) The employer ' s contribution to the national family allowance and allowance scheme and to the National Employment Fund;

(d) The employer ' s contribution to the national social work system and the national health insurance system;

(e) The employee ' s personal contribution to the Integrated Pension and Pension System;

(f) The employee ' s personal contribution in relation to dependency to the National Institute of Social Services for Retired and Pensioned Persons;

(g) The employee ' s personal contribution in relation to dependency for the national social works regime and the national health insurance system.

The personal contributions of the worker may not be higher than those that, according to the current percentages, correspond to his salary according to the liquidation of assets.

Opportunity to practice determination and income.

ARTICLE 22. Companies that under Article 17 of the present Act should act as agents of determination and income of the provisional contribution to the Social Security Unit in respect of the personnel of the contractors and subcontractors of the construction industry, shall make the determination, and shall enter the grievance of the corresponding amounts, on a monthly basis and in accordance with the terms and modalities of the Federal Public Economics Agency. ARTICLE 23. Where the amounts determined and entered into by the companies under the special regime correspond to ongoing work in respect of which the final acceptance certificates have not yet been extended to the contractors and subcontractors, such amounts shall constitute a credit for the determination and entry agent, which may be discounted from the payments to the contractors. ARTICLE 24. Companies that must act as agents of determination and income under the special regime assume personal responsibility for foreign debt, without prejudice to the liability of employers for the entry of the forecast obligation.

The registration of contractors and subcontractors at the Institute of Statistics and Registration of the Construction Industry does not exempt from solidarity responsibility for the obligations of this Act.

For all purposes of this Act, there is a continuing solidarity responsibility set out in articles 30 of the Labour Contract Act 20,744, which was ordered in 1976 and its amendments and 32 of Act 22,250.

ARTICLE 25. The calculation of the emerging obligations of this regime must be carried out on a monthly basis. To this end, if the Commissioner is not an agent of determination and income, the Contractor shall self-determine and enter into the Fisco the emerging obligations of this regime, provided that she is a construction company and falls within the provisions of Article 15 of the present.

Calculating the emerging obligations of the special regime. Baseline of the provisional obligation to account.

ARTICLE 26. The obligation to account shall be determined by the implementing authority in accordance with:

(a) Liquotas for contributions and contributions to the existing Social Security Unit, with the relevant decrease corresponding to the site of the work;

(b) The monthly reference values assigned to the labour categories set out in annex I to this Act;

(c) The monthly working period that will be the amount of days with the worker’s discharge in relation to dependency within the calendar month.

ARTICLE 27. For the purposes of calculating the forecast-to-account obligation, contractors and subcontractors of the construction industry covered by the regime are obliged to supply the main contractor, as a determining agent and income the following information:

(a) The nominative list of your staff identified according to the single key number of employment identification (CUIL) and organized according to the categories of work defined in Annex I;

(b) The details of the number of days with high of the worker member of the above-mentioned nominative list, during the calendar month to declare.

(c) The details of family allowances paid during the reporting period.

They should also submit to the main contractor the corresponding contribution made by the employer for the Construction Industry Unemployment Fund.

ARTICLE 28. The amounts collected through the special regime shall be distributed on a monthly basis among the different systems and regimes set out in article 21, according to the proportion that each of them corresponds to in the Unified Social Security Contribution and in accordance with the percentages of contributions and contributions that are appropriate; resulting in the calculation of the additional compensations and liquidations established by the existing laws. ARTICLE 29. The companies specified in article 15, at the end of the work or, where appropriate, semi-annually if the duration of the same was greater than that period, shall submit the determination of the contributions and contributions to the Unique Social Security System, corresponding to the general regime, by the workers occupied in the same, on the basis of the actually paid taxable remunerations.

The provisional account obligation, effectively entered, shall be charged with cancelling the balance of the affidavit indicated in the preceding paragraph and shall in no case generate balance in favour of the taxpayer.

Social security benefits.

ARTICLE 30. The personnel of the companies of the construction industry covered by this regime shall have the right to all the social security benefits provided for in Laws 24,24,714 and its amendments, 19,032 and its amendments, 23,660 and its amendments and 23,661 and its amendments. ARTICLE 31. Please note that the regime established by this Chapter shall govern from the one hundred and eighty (180) days of the publication of this Law.

In cases where this simplified regime is not applicable, the Federal Public Income Administration shall, within its own powers, apply a retention regime on payments to any contractor or subcontractor of the construction industry. Such retentions shall be deemed to be payments on account of obligations for the Unified Social Security Contribution.

CHAPTER V

National Tax and Social Identification System (SINTyS)

ARTICLE 32. The creation of the National Tax and Social Identification System (SINTyS). The Executive Power shall within thirty (30) days of promulgation of the present, issue the relevant regulations. ARTICLE 33. The agencies of the national civil service, centralized or decentralized, shall, in each case, keep the obligation of confidentiality that under the special laws governing them is applicable. ARTICLE 34. The national government will sign with the provincial states and the Government of the Autonomous City of Buenos Aires the agreements to put into operation in the respective jurisdictions, information systems complementary to the SINTyS, establishing mechanisms of interaction between them. ARTICLE 35. The National Tax and Social Identification System (SINTyS), will be integrated with the information provided by: Federal Public Income Administration (AFIP), National Social Security Administration (ANSeS), National Register of Persons, General Inspectorate of Justice, Register of Property, National Register of Ships, National Register of Aircraft, National Register of the Property of the Automotive, Public Registers ARTICLE 36. The Chief of Staff of Ministers, as the governing body of the system and after consultation with the entities mentioned in article 35, shall establish the technical guidelines and standards necessary to enable the exchange and cross-cutting of data among the public bodies mentioned in the preceding article, preserving the principles of privacy, confidentiality and security.

CHAPTER VI

Export of cigarettes and fuels

ARTICLE 37. . When cigarettes are exported or incorporated into the list of "roof" of vessels affected to international traffic or international airline planes, the exemption provided for in article 10 of the Internal Tax Law 24,674 and its modifications and those resulting from the application of that rule in respect of the tax established by the National Tobacco Act 19,800 and its modifications and the Law of the Additional Tax of Emergency on the Sale Price only. Identical treatment provided for in the preceding paragraph shall have the operations covered by the Area Franca or the Special Customs Area defined by Act No. 19,640 and its modifications or the free zones created under Act No. 24,331 and its modifying and complementary rules. The National Executive Power shall establish within one hundred and twenty (120) days the form, time and conditions in which the present regime shall be implemented and the competent bodies that shall proceed to the return of the said tax. ARTICLE 38. . For the purposes of the preceding article, the liquidation and payment of the taxes covered by it shall be carried out in accordance with the legal provisions applicable to the encumbered products. ARTICLE 39. The packets of cigarettes covered by the present regime must adhere to the fiscal instruments of control established by article 3 of Law 24,674 of Internal Taxes and their modifications, in which the legend "CONSUMO EXENTO" must be overprinted. In each package the printed legend "THE FOR EXPORTATION" should also be recorded. PROHIBITED YOUR SALE IN THE ARGENTINE TERRITORY." ARTICLE 40. The mere detection of these products within the national territory in the amounts established by the regulation shall make a full presumption that they were introduced by any form of contravention, determining this circumstance the initiation of the administrative and criminal actions corresponding to the owner of the products in contravention. ARTICLE 41. Where the export of cigarettes and liquid fuels shows that the exporter ' s statement differs from the evidence made by the customs service, without prejudice to the appropriate penalties applied by the illegals that have been committed, the exporter shall be fined to five (5) times the amount of the internal taxes or the tax on liquid fuels and the natural gas that had been exempted and/or reversed. For this purpose, the procedure provided for in the Customs Code shall apply.

The present shall also apply in respect of the exports of any mixture of hydrocarbons, whether or not they have a fuel destination, including to the alphatic and/or aromatic solvents and/or coughing and/or condensed and/or natural gasoline and to the chemicals and petrochemicals resulting from the use of the aforementioned cuts or products as raw material and for the purposes specified in Title III.96

In cases where the goods referred to in the preceding paragraphs were subject to the suspensive destination of export transit, provided for in Articles 374 to 385 of the Customs Code, the penalty provided for therein shall be applicable to the exporter any place where the finding occurs, whether in the customs where the destination of export has been formalized, or in the customs where the goods has been used, or in the customs where the goods are used.

It will be sufficient title to enable the fiscal execution pathway the debt ballot issued by the Federal Public Income Administration.

CHAPTER VII

Taxes on liquid fuels and natural gas

ARTICLE 42. Amend Law 23.966, Title III on Liquid Fuels and Natural Gas Tax, which was ordered in 1998 and its amendments, as set out below, the national executive branch must comply with the registration and verification regime established by article 12 (c) of Law 25,239, computing the time limit provided for in the first paragraph of this Act.

(a) Replace paragraph 1 (c) with the following:

In the case of aromatic solvents, virgin nafta and natural gasoline, or of pirólysis or other hydrocarbon or derivatives cuts, they have as their destination the use as raw material in the chemical and petrochemical processes that determine the national executive branch as long as these processes derive a substantial transformation of the raw material by modifying their original properties or participating in formulations, in such a way that they have the consumption directly for the The expected exemption will be appropriate as long as the beneficiary companies credit the industrial processes used, the installed capacity, the specifications of the raw materials used and the other conditions established by the application authority to unequivocally verify compliance with the chemical or petrochemical destination or the industrial destination for the extraction of declared vegetable oils, as well as the scope of the exemption available.

(b) Replace the added article below, by the following:

Article ...: Facultase the national executive branch to establish a regime by which this Title is reintegrated to those who, not being reached by Article 7 (c), have been liquidated and invoiced the aforementioned tax by the acquisition of alphatic solvents and/or aromatics and waterproofs, provided that they are used as raw material in the production of chemicals and/or petrochemicals, or thinning

Such a return may not exceed the time limit of ten (10) days after the date on which the penalty was entered by the persons responsible for the same or from the date of submission of the application for return if it has been effected subsequently; whereas the respective request for return had been approved prior to the period fixed.

Where particular conditions of an industrial sector justify it, the Executive Power may establish a system of guarantees for the purpose of replacing the entry of the Title levy, under the conditions specified by the regulation.

(c) Please enter the following article without an aggregate number following Article 9:

Article ...: Faccinate the Executive Power to establish physical-chemical methods that will unequivocally distinguish the cuts of hydrocarbons and/or products with the destination indicated in the preceding article which will be of their compulsory use in the plants of the producers and/or importers in the conditions that the competent authority rule.

Furthermore, and to ensure that hydrocarbon cuts and/or products declared for the purpose specified in the preceding article are not derived from their use as fuel, the Executive Power shall establish mandatory verification systems by the service station holders.

This relates to the effects provided for in article 12, paragraph (d) of Law 25,239 incorporated as Chapter VI to Law 23.966, Title III, text ordered in 1998 and its amendments. The executive branch shall also determine the agencies with competence to carry out the respective checks in the marketing chain.

(d) Enter the following article:

"Article : The exemption set forth in Article 7(d) of this Law shall be controlled by the following system: The National Executive Power shall establish a Regime of Registration and Comprobation of Origin and Destiny for fuel exempt under Article 7(d) of this Law, which shall aim to perform systematic control of such fuels by identifying all stages: origin, transport, checkpoints, discharge and external audit."

The present regime shall be governed by the following general guidelines:

(a) Those who produce, use, distribute, store, transport, make the retail sale or engage in any stage of the marketing chain of the products covered by this Law 23.966, Title III of the Taxes on Liquid Fuels and Natural Gas, ordained in 1998 and their modifications, shall be inscribed in the Register with the exempt destination established by Article 7 (d).

(b) The incorporation in the Register conditions both the empowerment of those responsible to intervene in the marketing chain, as well as the subsequent verification of the exempt destinations of the products.

(c) Exempt operations will only be allowed between registered ones.

(d) The verification of the Regime will be subject to the audit of the General Audit of the Nation, while the final control will be carried out by the Federal Public Income Administration.

(e) The responsible companies shall make available to the AFIP the statistical information probatory of the movements of fuel and any supporting documentation identifying the products exempt by subparagraph (d) of this Act.

To implement the verification and control system, the Implementation Authority shall take the following measures: 1. Establish permanent checkpoints of entry and exit of fuel transport in: a) Police station of the Province of Chubut of Arroyo Verde on National Route No. 3, limit of the Provinces of Chubut and Río Negro. b) National Gendarmerie post on Route 258 in Río Villegas or new area according to expansion of zone exempt to San Carlos de Bariloche, Villa La Angostura, San Martín de los Andes and Junín The Implementation Authority will allocate the necessary resources for the implementation of the above-mentioned system, covering remuneration, via, computer and communication systems and audit costs." CHAPTER VIII

Standards relating to labour relations and unregistered employment

ARTICLE 43. Add as article 132 bis of Law 20.744 (t.o. by Decree 390/76) the following:

Article 132 bis: If the employer has retained the contributions of the worker for the social security agencies, or contributions, periodic contributions or contributions to which the workers are obliged under legal rules or from the collective labour conventions, or which result from their membership in professional associations of workers with extinction, or from members of mutual companies or cooperatives, or from services and other benefits to be paid by such entities, The imposition of the conminatory sanction provided for in this article does not enerva the application of the penalties that are appropriated in the hypothesis that an offence of criminal law has been set up.

ARTICLE 44. Add as a second paragraph of article 15 of the Labour Contract Act, the following text:

Without prejudice to this, if one or both parties claim that they are not met by the rules that establish the obligation to pay or retain the contributions to social security agencies, or if the available records indicate that the affected worker is not regularly registered or that he has been registered late or with the indication of a remuneration less than the one actually perceived or that the administrative proceeds have not been entered,

The judicial or administrative authority which fails to act in the manner established in this rule shall be in serious breach of its duties as an official and shall therefore be liable to the penalties and penalties provided for such cases.

In all cases, the administrative or judicial approval of the conciliatory, transactional or releasing agreements shall grant them the authority of what is judged between the parties that have concluded them, but shall not render them contrary to the agencies responsible for the collection of contributions, contributions and other contributions for the social security systems, as soon as it relates to the qualification of the nature of the bonds between the parties and to the security obligations required.

ARTICLE 45. deAdd as the last paragraph of article 80 of the Labour Contracts Act (t.o. by decree 390/76), which follows:

If the employer fails to issue the record or the certificate provided for in the second and third sections of this article within two (2) working days computed from the day after the receipt of the requirement that the worker shall make for this purpose in a fruitful manner, he shall be punished with compensation in favour of the latter which shall be equivalent to three times the best monthly, normal and usual remuneration received by the worker during the last year or the benefit of the minor. Such compensation shall be without prejudice to the conmining penalties which may be imposed by the competent judicial authority to cease such omissive conduct.

ARTICLE 46. Add as the last paragraph of Article 132 of Law 18.345 (t. by Decree 106/98) the following:

If the final or enforceable judgement determines that the actor is a dependent worker and that condition has been unknown by the employer in its claim response, or if the employee ' s date of entry established in the judgement is prior to the one alleged by his employer, or if it is otherwise appreciated that the employer has failed to enter into the relevant agencies the contributions or the contributions corresponding to the different systems of the Federal self-execution shall have been referred to.

Before such a remission is effective, it shall issue the necessary testimonies and certifications to enable the continuation of the enforcement of the sentence to the effective satisfaction of the deferred receivables in conviction.

The clerk who fails to act in the manner set out in this rule shall be subject to serious breach of his duties as an official and shall therefore be liable to the penalties and penalties for such cases.

ARTICLE 47. Amend article 11 of Act 24,013, which reads as follows:

The awards provided for in articles 8, 9 and 10 shall be made when the worker or trade union association who represent him is in compliance with the following actions:

a. Inspect the employer in order to proceed with registration, establish the actual date of entry or the true amount of remuneration, and b. proceed immediately and, in any case, not after 24 working hours, to submit to the Federal Public Income Administration a copy of the requirement provided in the preceding paragraph.

With the intimation the worker must indicate the actual date of entry and the verifiable circumstances that allow the registration to be qualified as defective. If the employer responds and gives full effect to the claim within thirty days, he shall be exempt from the payment of the above-mentioned compensation.

For the purposes of articles 8, 9 and 10 of this Act, only accrued remuneration shall be computed up to two years prior to the date of entry into force.

ARTICLE 48. Add to article 2 of Act No. 23,789 a new subparagraph, which reads as follows:

(d) The dependent worker or the union association representing him, to send to the Federal Public Income Administration a copy of the requirement sent to his employer under article 11 (b) of Law 24.013.

CHAPTER IX

Other provisions

ARTICLE 49. Please outline the application of the provisions contained in articles 37, 52 and, as appropriate, of Chapter XV of Law 11.683, which was ordained in 1998 and its amendments, with respect to contributions and contributions to the Unique Social Security System that are totally or partially in default of the date of entry into force of this Act. ARTICLE 50. Until the Executive Power does not exercise the regulatory powers of the control systems referred to in Article 42 of the present Article, the exemption set out in Article 7 (c) and (d) of Law 23,966 (t. 1998 and its amendments) will continue to be carried out in the form and with the counter-lord mechanisms in force at the date of the sanction of this Law. ARTICLE 51. Amend article 46 of Law 24,921 on Multimodal Transport, which shall read as follows:

Article 46: Temporary admission of containers. In order to rationalize the use of foreign-registered containers, the period of four hundred and eighty (480) days is set as a limit of the temporary admission regime.

Upon expiration of the specified time limit, the customs authority shall proceed to penalize the person responsible for the temporary admission of the container with a daily fine of CIEN PESOS ($ 100), for a maximum period of ninety (90) days, which shall be terminated to the auction of the container in violation.

Determined in full law, as determined by articles 877 and concordants of the Civil Code, the pecuniary convictions imposed under the second paragraph of article 46 of Law 24.921. Please also describe the expiry of the administrative and judicial procedures promoted by the rule of the amended article.

ARTICLE 52. The decree of the National Executive Power No. 434 dated 30 May 2000 shall be deferred from the date of promulgation and publication in the Official Gazette of this Law. ARTICLE 53. Contact the Executive.

DADA IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DIECINUEVE DAYS OF THE OCTOBER OF THE YEAR DOS MIL.

_

JUAN PABLO CAFIERO. . MARIO A. LOSADA. . Guillermo Aramburu. . Alejandro L. Colombo.

NOTE: The bold texts were observed. Annex I

Working categories: breasts, assistants, average official, officer, specialized officer, multiple officer (specialized workers not included in the preceding categories).

Note Infoleg: - By arts. 1 and 2nd Decree No. 22/2001 B.O. 15/1/2001, it was established that the payment in cash of sums exceeding PESOS DIEZ MIL ($ 10,000), or its equivalent in foreign currency, made on the occasion of the granting of public writing, constituting, modifying, declaring or exting real rights on properties, shall for the parties and for the third parties the same cancelling effect as the procedures provided for in Article No. 1-4. The intervening public scribe will record, in the relevant notarial act, the delivery and receipt of cash sums of more than PESOS DIEZ MIL ($ 10,000) or its foreign currency equivalent. In such a case, the scribes shall report the instrumentation of each delivery and receipt of cash sums exceeding PESOS DIEZ MIL ($ 10,000) or its foreign currency equivalent to the FEDERAL ADMINISTRATION OF PUBLIC INGRESOS, in the time and manner established by that collecting entity.

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