Iva - Monotribute Regimen Legal - Modifications - Full Text Of The Norm

Original Language Title: IVA - MONOTRIBUTO REGIMEN LEGAL - MODIFICACIONES - Texto completo de la norma

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IMPESTS Law 25.865 Law on Value Added Tax, text ordered in 1997 and its amendments. Your modification. Simplified Regime for Small Contributors (RS) - Monotribute. Replace the Annex to Act No. 24,977, its amendments and supplements. Deploy the Special Social Security Regime for Small Eventual Contributors established by Decree No. 1401/2001. A special regime for the regularization of obligations stemming from the provisional contribution of self-employed workers, regulated by Laws Nros. 24,241, 18.038, 19.032 and 21,581 and the integrated tax and fixed forecast quotations for the Unique Social Security System, for those responsible for the Simplified Small Contributory Regime established by Law No. 24,977 and its amendments. Sanctioned: December 17, 2003. Partially promulgated: January 15, 2004.

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

PART I

ARTICLE 1 Amend the Law on Attached Value Tax, a text ordered in 1997 and its amendments, as follows:

(a) Defeat the following:

1. In its article 4th, its last paragraph.

2. In its article 19, its third paragraph.

3. In its article 28, second paragraph, the expression "...or as responsible I do not inscribe...".

4. Your Title V, "Unregistered Accountants."

5. In its article 36, its last paragraph.

6. Articles 38 and 40.

7. In its article 39, its second paragraph.

(b) Incorporate as article 28 (j) the following:

(j) The sales, works, locations and service benefits carried out by the Labour Cooperatives, promoted and registered, in the National Register of Local Development and Social Economics of the Ministry of Social Development, where the buyer, owner or borrower is the national State, provinces, municipalities or the Autonomous City of Buenos Aires, their respective centralized or decentralized divisions and entities, excluding the entities and agencies.

(c) Replace your article 41 with the following:

Article 41: Failure to comply with the obligations set out in article 37 shall, without admitting evidence to the contrary, presume that the tax is not paid, and the buyer, owner or borrower shall not have the right to the credit referred to in article 12.

The provisions above do not imply any decrease in the obligations of the other responsible involved in the respective operations.

ARTICLE 2 Replace the Annex to Law 24,977, its amendments and supplements, by which it is approved by this Law. ARTICLE 3 Defeat the Special Social Security Regime for Eventual Small Contributors, established by Decree 1401 of 4 November 2001.

PART II

ARTICLE 4 For the period of one (1) year, a special regularization regime should be established with respect to the following obligations:

(a) Provision for self-employed workers, regulated by the provisions of Acts 24,241; 18,038; 19,032 and 21,581, their respective amendments and complementary and regulatory standards.

It shall be understood by an autonomous worker, the subject sujetoinscribed or not. considered as such by law 24.241 and its modifications.

(b) Integrated tax and fixed projections for the Unique Social Security System (SUSS), for small contributors to the Simplified Small Contributors Scheme (Monotribute), established by law 24,977 and its amendments.

ARTICLE 5o Subjects specified in the preceding article may include in the present regime non-exteriorated obligations, as well as those not paid stotal or part ., expired until the date of entry into force of this law and their interests calculated with the current rates for each period. ARTICLE 6 Self-employed persons may also include their prescribed obligations, as well as those that are not enforceable, in accordance with the provisions of Act No. 24,476. In the latter case, the capital shall be calculated in accordance with the provisions of the above-mentioned Act and its cancellation shall have the effects provided for therein. The debt for forecasting contributions, not covered by the law referred to in the preceding paragraph, shall be determined in accordance with the minimum category/s mandatory/s in which the self-employed must have been set up or, where appropriate, with the largest/s for which he chose, at the time of his accrual, calculated according to his value, at the original expiration date of the obligation. ARTICLE 7 The regime established in this Title shall not apply to:

(a) Complaints or complained criminally, on the basis of laws 23,771 and its amendments or 24,769, as appropriate, in respect of which the corresponding tax requirement for lifting to trial has been formulated until the date of entry into force of this law.

(b) Complaints or criminally filed for ordinary offences that have connection with the breach of their tax obligations or that of third parties, in respect of which the corresponding tax requirement for lifting to trial has been formulated until the date of entry into force of this decree, or when such requirement relates to common crimes that are subject to criminal cases in which the prosecution of officials or former State officials has been ordered,

(c) The obligations which, as employers, correspond to the subjects indicated in Article 4 and the emerging ones of other taxes.

(d) The debts originated in schemes of payment facilities, the expiry of which occurs between the date of entry into force of this law and that in which the taxpayer and/or the person responsible makes his or her accompaniment to the special regularization plan set out in this title.

ARTICLE 8 Taxpayers and/or officials who regulate their situation by complying with their .total or partially tal obligations relating to obligations under this regime shall be exempt from administrative sanctions, irrespective of their nature and irrespective of the procedural state in which their processing or substance is found.

To that end, they must enter the debt corresponding to the capital omitted with more the respective interests, in the form, times and conditions set forth in this regime.

Such interests shall be determined todo throughout the period of arrears según according to the rate provided for in article 37 of the law 11.683, text ordered in 1998 and its modifications, in force at the date of origin of each of the debts, reduced by fifty percent (50%).

In no case the total amount of interest for each of the debts included in this regularization may exceed thirty percent (30%) of the capital subject to it.

Article 9 For the purposes of the preceding article, it shall be understood as complying with the omitted tax obligations:

(a) Relevant registration and payment of arrears, where there is a lack of registration as autonomous workers.

(b) Recategorization, in accordance with the current regulations and the payment of the resulting differences, in the case of subjects inscribed in a lower category, on the part of both mono- and self-employed persons.

(c) Payment of the resulting debt with more interest, when it comes to monthly amounts owed.

ARTICLE 10. They are not subject to refund or repetition, the amounts that prior to the date of entry into force of this law have been entered into capital, recital and punitive interests and fines, for the obligations set out in article 4°. ARTICLE 11. Payment of obligations under this regime shall be made in the form, time and conditions established by the Federal Public Income Administration, which shall include a payment plan of up to sixty (60) contributions, with an annual interest of up to six per cent (6%). In addition, the amount of each quota may not exceed thirty percent (30%) of the monthly payment that the mono-tributist has to make.

It should also enable the taxpayer to opt for less payment periods, reducing the interest provided for in article 8 and allowing, furthermore, the option to comply with the obligation in a single payment, in which case it would provide for a further removal of interest as stipulated in the article.

ARTICLE 12. The Federal Public Income Administration shall establish such formal mechanisms as it deems necessary in respect of the regime established by this Title, and in particular on requirements, timelines and other conditions relating to its implementation.

PART III

ARTICLE 13. The national executive branch may reduce the portion of the contribution of self-employed persons referred to in article 18 (c) of Law 24,241 and its modifications, in a sum less than or equal to the amount of the total monthly contribution of its magazine category, for each year.

The above-mentioned reduction will be conditioned on the fulfilment by the self-employed of any or all of the following conditions:

(a) Advance payment of contributions,

(b) strict compliance with the cancellation of contributions in a given period, and

(c) Use of certain means of payment.

ARTICLE 14. The reduction indicated in the preceding article may be effected by the accreditation of the resulting amount .with the frequency of the Federal Public Income Administration— in the bank account reported for that purpose by the taxpayer or in its default in the one used by the self-employed to pay its forecast contributions. ARTICLE 15. The benefit granted to self-employed workers, in accordance with the provisions of this Title, shall not alter the regular contributor ' s qualification, nor shall it affect the basis of calculation to determine the existence of the provision corresponding to the taxpayer. ARTICLE 16. The Federal Public Income Administration, together with the Banco de la Nación Argentina, will be able to implement banking or other instruments that will facilitate the self-employed and mono-tributists . the fulfilment of their obligations.

The remaining financial, public and private entities may accede to such arrangements by means of the conventions to which they sign, with the aforementioned Federal Administration.

PART IV

ARTICLE 17. Small taxpayers attached to the Simplified Small Contributors Scheme are exempt from the tax on the minimum profit alleged from the date of entry into force of the latter. ARTICLE 18. Physical persons who carry out exclusively professional activities for which a university degree is required, who have obtained during the calendar years 1997 and following gross income sgravated, exempt and not reached by the Tax to the Attached Value inferiores inferior or equal to the sum of thirty-six thousand pesos ($ 36,000.-), who have maintained their status as non-Inscribed persons, as provided for by the then amended Title ARTICLE 19. The Public Previsional Regime of the Integrated Pension and Pension System established by law 24,241 and its amendments shall grant and finance, in accordance with its own legal and regulatory rules, the subjects registered in the Simplified Rules for Small Contributors, affiliated to its Capitalization Regime, the invalidity retirement and death pension of the participant in the activity that are set out in April 2000 respectively,

The accrued retroactive assets, corresponding to the benefits to be granted pursuant to the preceding paragraph, shall be excluded from any rule establishing the payment in instalments or in provisional retroactive amounts bonds.

It is established that the provisions of Decree 1124 of 24 November 2003 shall be complementary and supplementary to the provisions of this article.

ARTICLE 20. The provisions of this Act shall enter into force on the day of its publication in the Official Gazette. Those contained in Title I shall have effect from the date available to the national executive branch, which shall not exceed one hundred and eighty (180) days from the date of official publication.

Please provide the national executive branch with transitional rules that allow for the progressive implementation of the reforms set out in Title I of this Act, within the time limit specified in the preceding paragraph.

ARTICLE 21. Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE DAYS OF THE TWENTY DAYS OF THE YEAR.

_

EDUARDO O. CHANGE. . DANIEL O. SCIOLI. . Eduardo D. Rollano. . Juan Estrada.

NOTE: The bold texts were observed.

Annex

SIMPLIFICATE REGIME FOR CONTRIBUTING SMALLS (RS) - MONOTRIBUTO

PART I

Preliminary provisions.

ARTICLE 1 . An integrated and simplified tax regime is established, relating to taxes on profits and added value and the forecast system, intended for small taxpayers.

PART II

Definition of Small Contributer.

ARTICLE 2° . For the purposes of the provisions of this regime, the physical persons who make sale of things furniture, works, locations and/or services, including the primary activity, the members of the cooperatives of work, in the terms and conditions specified in Title VI and the indivisse successions in their character as continuers of them, are considered small contributors. In addition, irregular de facto and commercial companies are considered small contributors (Chapter I, Section IV, of the Commercial Societies Act No. 19.550 and its amendments), to the extent that they have a maximum of three (3) partners.

In all cases provided they meet the following conditions:

(a) That for locations and/or services have obtained in the immediate calendar year prior to the fiscal period in question, gross income below or equal to the weight of seventy-two thousand ($ 72,000).

(b) That for the rest of the stated activities, including primary activity, have obtained in the immediate calendar year prior to the fiscal period in question, gross income below or equal to the weight amount one hundred forty-four thousand ($ 144,000).

(c) They do not exceed in the same period the maximum parameters relating to the physical quantities established for their categorization for the purposes of the integrated payment of taxes to be made.

(d) That the unitary maximum price of sale, only in cases of sale of movable things, does not exceed the sum of pesos eight hundred and seventy ($ 870).

(e) Don't make, imports of furniture and/or services.

When it comes to societies that are understood, in addition to meeting the requirements for individuals, the entire inindividually considered ). must meet the conditions for entering the Simplified Regime (RS).

ARTICLE 3° . Subjects who perform any or some of the activities referred to in subparagraph (a) of the previous article, simultaneously with another or others covered by subparagraph (b) of that article, shall be categorized according to the main activity and add the totality of the gross income obtained.

For the purposes of the preceding paragraph, the main activity shall be that whereby the taxpayer obtains greater gross income.

If the main activity of the taxpayer is covered by subparagraph (a) it shall be excluded from the regime if, in addition to the gross income obtained by activities covered by subparagraph (b), it exceeds the weight limit of seventy and two thousand ($ 72,000).

In the event that the main activity of the taxpayer is covered by subparagraph (b) of the preceding article shall be excluded from the regime if by adding to it the gross income obtained by activities covered by subparagraph (a) of that article, it shall exceed the weight limit one hundred and forty-four thousand ($ 144,000).

For the purposes of the provisions of this regime, it is considered gross income obtained in the activities, to the production of the sales, works, locations or benefits corresponding to the operations carried out by own or other excluded those that have been cancelled and net of discounts made according to the customs of square.

PART III

Simplified Regime for Small Contributors (RS).

ARTICLE 4° . Subjects that fit into the status of a small contributor, in accordance with Article 2 of the present regime, may choose to register in the Simplified System for Small Contributors (RS), and must tax the integrated tax set out in this regime.

ARTICLE 5o . Special tax domicile of small taxpayers attached to the Simplified Regime (RS), in the terms of Article 3 of Law 11.683, text ordained in 1998 and its modifications, the one declared at the opportunity to exercise the option, unless it has been amended in legal time and form by the taxpayer.

CHAPTER I

Taxes

ARTICLE 6° de The income to be made as a result of registration in the Simplified Regime (RS), replace the payment of the following taxes:

(a) The profit tax.

(b) The value added tax.

In the case of the companies covered by this regime, the tax on the profits of its members originated from the activities carried out by the entity subject to the Simplified Regime (RS) and the tax on the aggregate value of society is replaced.

The operations of small taxpayers registered in the Simplified Regime (RS) are exempt from the tax on profits and the tax on added value, as well as from those taxes that replace it.

CHAPTER II

Monthly Tax to Sign In . Categories

ARTICLE 7° . The small taxpayers inscribed in the Simplified Regime (RS) must .from their adherence to the regime) enter the integrated tax monthly, replacing the taxes mentioned in the preceding article, which will result from the category in which they are framed according to the type of activity, the gross income and the physical quantities assigned to them.

The present tax shall be entered until the month in which the taxpayer renounces the regime .in the terms and conditions that such purpose shall be determined by the Federal Public Income Administration, an autonomous entity within the scope of the Ministry of Economy and Production . or, where appropriate, until the final cessation of activities.

Please refer to the Federal Public Income Administration to regulate the retroactive decline of the small taxpayer, attached to the Simplified Regime (RS). In cases of withdrawal or retroactive discharge, the taxpayer may not be required to have any requirements that are not directly related to those required at the time of his discharge.

ARTICLE 8° s The following categories of taxpayers are established de according to the type of activity developed or the origin of their income s according to the annual gross income and the physical quantities below:

(a) Locations and/or services:

Category

Gross income

Affected surface

Electrical energy

Annual

A

Up to $12,000

Up to 20 m2

Up to 2,000 KW

B

Up to $24,000

Up to 30 m2

Up to 3,300 KW

C

Up to $36,000

Up to 45 m2

Up to 5,000 KW

D

Up to $48,000

Up to 60 m2

Up to 6,700 KW

E

Up to $72,000

Up to 85 m2

Up to 10,000 KW

(b) Rest of activities:

Category

Gross income

Affected surface

Electrical energy

Annual

F

Up to $12,000

Up to 20 m2

Up to 2,000 KW

G

Up to $24,000

Up to 30 m2

Up to 3,300 KW

H

Up to $36,000

Up to 45 m2

Up to 5,000 KW

I

Up to $48,000

Up to 60 m2

Up to 6,700 KW

J

Up to $72,000

Up to 85 m2

Up to 10,000 KW

K

Up to $96,000

Up to 110 m2

Up to 13,000 KW

L

Up to $120,000

Up to 150 m2

Up to 16,500 KW

M

Up to $144,000

Up to 200 m2

Up to 20,000 KW

ARTICLE 9o cada At the end of each four-monthly calendar, the small taxpayer must calculate the accumulated income and the electricity consumed in the previous twelve (12) months as well as the area affected to the activity at that time. When such parameters exceed or are lower than the limits of their category, they will be framed in the corresponding category from the second month of the last month of the respective quatrimestre.

The responsible shall be deemed correctly categorized, when the category corresponding to the highest value of its parameters, gross income or physical quantities is set in the category in which it does not exceed the value of any of the parameters set for it.

In the event that the small taxpayer performs his or her duties in his or her room or other places with a different destination, it will be considered exclusively as a physical magnitude to the affected area and the electrical energy consumed in that activity. In the event of the existence of a single meter, it is presumed, except evidence to the contrary, that twenty percent (20%) were affected to the encumbered activity, to the extent that activities of low energy consumption are developed. On the other hand, ninety per cent (90%) is presumed, except proof to the contrary, in the case of high energy consumption activities.

Primary activity and the provision of services without fixed premises will be categorized exclusively by the level of gross income.

The societies specified in Article 2°, according to the type of activity, may only be categorized from Category D or J, henceforth.

ARTICLE 10. , For the purposes set forth in Article 8, it is stated that:

(a) The surface parameter affected by the activity will not be applied in urban or suburban areas of cities or populations up to forty thousand (40,000) inhabitants, with the exception of the economic activities determined by the Federal Public Income Administration, autarchic entity within the Ministry of Economy and Production.

(b) The faculty granted by the previous paragraph to the Federal Public Income Administration shall also apply with respect to the parameters of the unit maximum price of sale or electricity consumed.

The National Executive Power will be able to increase by up to fifty percent (50%), the parameters for determining the categories, provided for in Article 8, as well as the unitary maximum selling price of movable things, established in Article 2 (d).

The National Executive Branch may also establish maximum differential parameters for certain areas, regions and/or economic activities.

ARTICLE 11. s When the Federal Public Income Administration, by virtue of the powers granted by law 11.683, ordained text in 1998 and its modifications, verify that the operations of the taxpayers registered in the Simplified Regime (RS) are not supported by the respective invoices or equivalent documents corresponding to the purchases, works, locations or benefits applied to the activity, or by the issuance of their respective gross invoices or documents

(a) That the above-mentioned body excludes them from office for the purpose of which the procedure set out in article 27 (e) should be applied, not being able to re-enter the regime until after three (3) calendar years after graduation.

(b) The exclusion of the above-established regime is carried out irrespective of the penalties that may be commensurate with the application of article 40 of Law 11.683, ordained text in 1998 and its amendments.

ARTICLE 12. El The integrated tax for each category to be entered monthly is as follows:

(a) Provision of services or locations:

CATEGORIA

_

A

$33

B

$39

C

$75

D

$ 128

E

$ 210

(b) Rest of activities:

CATEGORIA

_

F

$33

G

$39

H

$75

I

$118

J

$194

K

$310

L

$405

M

$505

In the case of the societies specified in Article 2 the payment of the integrated tax shall be paid by the society.

The amount to be entered will be that of the corresponding category .according to the type of activity, the amount of their gross income and other parameters,, with more than a 20% increase (20%) for each member of the society.

Authorize the National Executive Branch to modify, in more or less, by ten percent (10%), the amounts of the integrated tax for each of the categories provided for in this article.

Also authorize the national executive branch to bonify .in one or more monthlyities hasta up to twenty percent (20%) of the total integrated tax to enter into an annual exercise, to those small taxpayers who comply with a particular payment modality or who comply strictly with their formal and material obligations.

The Small Contributor who performs primary activity and is part of Category F, as well as the eventual small contributor, established in Title IV, must not enter the integrated tax and will only pay the fixed monthly contributions for social security.

When the small taxpayer registered in the Simplified Regime (RS) is a subject registered in the National Register of Local Development and Social Economics of the Ministry of Social Development, which falls under categories A and F, the integrated tax shall not be entered during the term of twenty-four (24) months after registration in the aforementioned registry.

CHAPTER III

Start of activities

ARTICLE 13. . In the case of initiation of activities, the Small Contributor who chooses to register in the Simplified Regime (RS) must be set in the corresponding category in accordance with the physical magnitude of the area affected by the activity. Failure to have such references will initially be categorized by a reasonable estimate.

After four (4) months, the gross revenues obtained and the electricity consumed during that period should be annulled, in order to confirm their categorization or to determine their recategorization or exclusion of the regime, according to the figures obtained, and, if necessary, to enter the monthly amount corresponding to their new category from the second month following the last month of the period indicated.

Until twelve (12) months have passed since the beginning of the activity, for the purposes of the first paragraph of Article 9, the gross income obtained and the electrical energy consumed in each quarter shall be annulled.

ARTICLE 14. . When registration of the Simplified Regime (RS) occurs after the start of activities, but before twelve (12) months, the taxpayer must proceed to annull the gross income obtained and the electricity consumed in the period preceding the registration act, values that together with the area affected to the activity, will determine the category in which it will be framed.

When twelve (12) months or more have elapsed since the start of activities, the gross income and the accumulated electricity consumed in the last twelve (12) months prior to registration shall be considered.

ARTICLE 15. . When the Small Contributor attached to the Simplified Regime (RS) performs an economic activity under article 8 (a) and replaces it with another one of those reached by subparagraph (b) of the said article or vice versa, with respect to its new activity the provisions of this Chapter will be applied.

To this end, for the new activity developed, you must submit a categorizing affidavit.

CHAPTER IV

Date and form of payment

ARTICLE 16. . The payment of the integrated tax and the forecast quotations indicated in articles 40 and 41 by the small taxpayers registered in the Simplified Regime (RS) will be made monthly in the form, time and conditions established by the Federal Public Income Administration.

The monthly tax obligation may not be subject to fractionation, except where retention or perception regimes are available.

Please provide the Federal Public Income Administration with the establishment of perception regimes in the source as well as special payment regimes that cover seasonal activities, both with respect to the integrated tax and fixed social security contributions.

CHAPTER V

Jury Declaration - Categorizer and Recategorizera

ARTICLE 17. . Small taxpayers who opt for the Simplified Regime (RS) must present at the time of exercising the option, in the cases provided for in Chapter III of the present regime, or when there is any of the circumstances that determine their recategorization in accordance with the provisions of Article 9 of the present regime, a determined affidavit of their status vis-à-vis the regime, in the form, time and conditions established by the Federal Public Income Administration.

CHAPTER VI

Option to the Simplified Regime (RS)

ARTICLE 18. La The option to the Simplified Regime (RS) will be perfected by the registration of eligible individuals, set out in Article 2 of the present regime, under the conditions established by the Federal Public Income Administration.

The option exercised in accordance with this article shall subject taxpayers to the Simplified Regime (RS) from the immediate month following the one in which it is made up to the month in which they are requested to cease their activity or by waiver of the regime.

In the event of the initiation of activities the subjects may adhere to the simplified regime with effect from the month of accession, including.

ARTICLE 19. s The Simplified Regime (RS) may not be opted for by those responsible who are covered by any of the grounds provided for in Article 21.

CHAPTER VII

Renunciation

ARTICLE 20. . Inscribed taxpayers in the Simplified Regime (RS) may give up the same at any time. This waiver shall have effect from the first day of the following month and the taxpayer may not again opt for the present regime until after three (3) calendar years after the resignation, provided that it occurs for the purpose of obtaining the character of responsible inscribed against the value tax added by the same activity.

The waiver will imply that taxpayers must comply with their tax and social security obligations by the respective general regimes.

CHAPTER VIII

Exclusions

ARTICLE 21. ) The taxpayers who:

(a) Its gross income for the last twelve (12) months exceeds the established limits for the last category, according to the type of activity it performs and taking into account the provisions of Article 3 of the present regime.

(b) Physical parameters exceed those corresponding to the last category, according to the type of activity you perform.

(c) The maximum unit price for sale, in the case of taxpayers for the sale of movable things, exceeds the amount set out in article 2 (d) of the present annex.

(d) They acquire property or incur unjustified expenses of a value incompatible with declared income.

(e) They have lost their quality as subjects of this regime.

(f) Perform more than three (3) simultaneous activities or possess more than three (3) operating units.

(g) Performing the service delivery activity or locations would have been categorized as if they carried out the remaining activities.

From the moment any of the reasons for exclusion arise, taxpayers must comply with their tax and social security obligations by the respective general regimes.

ARTICLE 22. . The occurrence of any of the grounds referred to in the previous article will, without the need for any intervention by the Federal Public Income Administration, result in the automatic exclusion of the present regime from the time that such an event occurs, so that taxpayers must comply with their tax obligations and social security resources, according to the respective general regimes, and must immediately notify the said body.

ARTICLE 23. La The status of a small taxpayer is not incompatible with the performance of dependency activities, nor with the perception of retirement, pension or retirement benefits for any of the national or provincial regimes.

CHAPTER IX

Billing and Registration

ARTICLE 24. The taxpayer inscribed in the Simplified Regime (RS) must demand, issue and deliver the invoices for the operations he carries out, being obliged to keep them in the manner and conditions established by the Federal Public Income Administration.

ARTICLE 25. . With respect to the value-added tax, their acquisitions do not generate, in any case, tax credit and their sales, locations or benefits do not generate tax debit for themselves, nor tax credit for their buyers, owners or borrowers.

CHAPTER X

Exhibition of Identification and Payment Check

ARTICLE 26. Los The taxpayers included in the Simplified Regime (RS) must display in their establishments, instead visible to the public, the following elements:

(a) Indicative plaque of its status as a small contributor and of the category in which it is registered in the Simplified Regime (RS).

(b) Payment voucher belonging to the last month of the Simplified Regime (RS).

The display of the indicative plate and the proof of payment shall be deemed inseparable in order to fulfil the obligation provided for in this article.

The lack of display of any of them will bring the consummation of the offence under article 27, paragraph 2 (a), with the modalities indicated therein.

The record of payment referred to in this article is that of the category in which the small taxpayer must be categorized, so the record of payment of another category does not meet the alleged duty of exhibition.

CHAPTER XI

Applicable Procedure Rules - Precautionary Measures and Sanctions

ARTICLE 27. Los The small taxpayers inscribed in the Simplified Regime (RS) shall be subject to the provisions of Law 11.683, ordained text in 1998 and its amendments, taking into account the following particularities regarding the rules of that law, which in each case are detailed below:

a. They shall be fined one hundred ($ 100) to three thousand pesos ($ 3,000) and close one (1) day to five (5) days, small taxpayers inscribed in the Simplified Regime (RS) who incur the facts or omissions provided for in article 40 of the aforementioned Law, or in any of the following:

(1) Their operations are not supported by the respective invoices or equivalent documents for the purchases, works, locations or benefits applied to the activity.

(2) It does not display in the visible place that determines the regulations the elements indicated in the previous article. If the omission of display refers to one of the above-mentioned elements, the penalty shall be closed or fined, in accordance with the assessment of the administrative judge involved.

b. They shall be punished in accordance with the provisions of article 45 of the Act, the small taxpayers registered in the Simplified Regime (RS) who, through the absence of the affidavit of categorization or recategorization or the inaccuracy of the submission, omitted payment of the tax.

c. They shall be sanctioned with the fine provided for in article 46 of the above-mentioned Act, the small taxpayers inscribed in the Simplified Regime (RS) who, through misleading statements or malicious concealments, harmed the Fisco by making affidavits categorizing or recategorizing statements that do not correspond to reality.

d. The provisions of article 49 shall not be applicable to the present regime, except that relating to article 39 of the above-mentioned law contained in the last paragraph of that rule.

e. In order to exclude taxpayers attached to this regime, as well as to determine taxes owed to the respective regimes, general, the procedure provided for in articles 16 et seq. of the Act shall apply. In addition, the decision on ex officio determination will include the declaration of exclusion to the Simplified Regime (RS).

The integrated tax paid by the taxpayer since the expiry of the exclusion case shall be taken as payment on account of the taxes owed by the general regime.

(f) In the absence of the cases provided for in article 11, the Federal Public Income Administration shall ex officio recategorize the small taxpayer si provided that it is not covered by the last category, in which case it shall be automatically excluded from the regime. and shall determine the resulting debt, for which purpose the summary procedure provided for in articles 70 et seq. of the aforementioned Act and corresponding regulatory provisions shall be applied.

(g) When law 11.683, ordained in 1998 and its amendments, indicates the date of general maturity for the presentation of affidavits, it shall be understood in the Simplified Regime (RS) which refers to the date on which any of the circumstances referred to in article 17 of the present regime, in which the taxpayer should be categorized or recategorized, presenting the relevant affidavit, as well as the expiry of the time limit.

(h) Contrary to the rulings made pursuant to the provisions of the preceding subparagraph (f), those imposing sanctions or those made in claims for the repetition of the tax of this regime, the filing of the disputed avenues provided for in article 76 of the aforementioned Act shall be appropriate.

ARTICLE 28. El The levy created by this regime shall be governed by the provisions of Act No. 11,683, which was ordained in 1998 and its amendments, insofar as they do not object to it, and its application, perception and control shall be carried out by the Federal Public Income Administration.

CHAPTER XII

Rules for Added Value Tax

ARTICLE 29. Los The small taxpayers registered in the Simplified Regime (RS) shall be subject to the following provisions regarding the rules of the Attached Value Tax Law, ordained text in 1997 and its amendments, which in each case are detailed below:

(a) Small taxpayers who have resigned or excluded from the Simplified Regime (RS) acquire the quality of inscribed responsible shall be liable to the treatment provided for in Article 16 for the tax that had been invoiced to them as a result of taxable facts prior to the date on which their conditional change against the tax would result.

(b) Exempted from the regime set out in article 19 are operations registered in the cereal markets where the alien is a small contributor registered in the Simplified Regime (RS).

(c) The operations of those who sell on their own behalf, third-party property, referred to in article 20, will not generate tax credit for the commissioner or consignee when the commissioner is a small contributor registered in the Simplified Regime (RS).

CHAPTER XIII

Standards on Gain Tax

ARTICLE 30. . The acquisitions, locators or borrowers of the subjects covered by this regime may only be computed in their liquidation of the tax on profits, transactions performed with the same supplier subject up to a total of ten percent (10%) and for the whole of the suppliers up to a total of thirty percent (30%), in both cases on the total purchases, locations or benefits corresponding to the same fiscal year. In no case may the following periods be charged with the remnant that may result from such limitations.

The national executive branch may reduce the above-mentioned percentages to 2 per cent (2 per cent) and up to 8 per cent (8 per cent), respectively, in a differential manner for certain areas, regions and/or economic activities and depending on the categories and activities set out in Article 82 and consistent with this annex.

The limitation indicated in the first paragraph of this article shall not apply when the small contributor operates as a supplier or service provider for the same subject on a recurrent basis, in accordance with the parameters determined by the Federal Public Income Administration.

The above paragraph shall not apply when the supplier subject is registered in the Simplified Small Contributors Eventual Scheme, provided for in Title IV of this Annex.

CHAPTER XIV

Exceptional situations

ARTICLE 31. . When taxpayers subject to this regime are located in certain areas or regions affected by natural disasters that involve severe damage to exploitation, the tax to be entered will be reduced by 50 per cent (50%) if the agricultural emergency has been declared, and by seventy-five per cent (75%) in the event of a declaration of disaster, applying for such taxpayers the provisions of Article 10 of Law 22,913 and 24,959

When sales revenues for two annual production cycles are accumulated in the same year period or production stocks are liquidated for exceptional reasons, the Federal Public Income Administration, at the request of the person concerned, may consider income-promediation methods for the purposes of categorization or recategorization that conforms to the real dimension of exploitation.

PART IV

Simplified Regime for Small Eventual Contributors.

CHAPTER I

Scope of Implementation

ARTICLE 32. El The simplified and integrated regime provided for in this Law shall be applied with the caveats indicated in this Title for the eventual small taxpayers.

CHAPTER II

Eventual Small Contributor Concept - Requirement

ARTICLE 33. es Individuals who are over 18 years of age are considered as small contributors, whose activity, by the characteristic, mode of delivery or opportunity, develops on an eventual or occasional basis, who have obtained in the previous immediate calendar year gross income below or equal to pesos twelve thousand ($ 12,000) and who also meet the following conditions in a concurrent manner:

(a) They do not perceive income of any kind from the exploitation of companies, societies or any other activity organized as such, including civil associations and/or foundations.

(b) That the activity does not develop in stable premises or establishments. This last limitation will not apply if the activity is performed in the room of the small contributor, provided that it does not have or constitute a local.

(c) They don't review the character of employers.

(d) Do not import furniture and/or services.

They will also be considered as small potential contributors, those involved in agricultural exploitation, who have obtained in the previous immediate calendar year gross income below or equal to twelve thousand pesos ($ 12,000), and who also meet the conditions set out in the preceding subparagraphs (a) and (d).

CHAPTER III

Quotation Scheme - Payment

ARTICLE 34. El The regime provided for in this Title for potential small taxpayers consists of a payment to account of the forecast quote provided for in Article 40(a) for the Simplified Regime (RS), which will replace the monthly obligation of the small taxpayer to enter the such contribution.

Such a payment shall consist of the equivalent of five per cent (5%) of the gross income generated by each of the operations carried out, which shall be deducted from the purchase price and entered by the purchasers of the works, locations or benefits that they perform, or directly by the small contributor, in the time frames and with the modalities and conditions provided for by the Federal Public Income Administration.

When the small contributor is a subject registered in the National Register of Local Development and Social Economics of the Ministry of Social Development, he shall be exempt from entering the payment on account provided for in the preceding paragraph during the term of twenty-four (24) months counted from registration.

Please provide the Federal Public Income Administration with the provision of perception regimes that complement the modalities of income of the payment to the account specified in this article, as well as the provision of simplified particular modalities of billing of operations by small contributors with final consumers.

The eventual small taxpayer is exempt from entering any amount by the integrated tax.

ARTICLE 35. . Subjects who opt for this regime will determine annually the forecast quotations that must have entered the Simplified Scheme (RS) and will compare them to the total amounts of the equal-period payments.

To this end, they will calculate the amount of months canceled, having to attribute the payments to the replacement contributions corresponding to each of the months, until the exhaustion of those.

ARTICLE 36. . When the amount of months canceled according to the procedure set out in the previous article, be less than those for which it should have taxed, the eventual small taxpayer must pay the replacement contributions corresponding to the missing months or their fraction. In this case, the income shall be made until 20 January, even immediately following the end of each calendar year and shall not be of interest until that date.

In the event that the difference is not paid, the periods for which the contributions are not fully entered will not be considered, to any of the established effects, on benefits, by law 24,241 and its amendments.

In the event that the number of months canceled according to the procedure set out in the previous article, be superior to those for which it must have taxed, the eventual small taxpayer shall enjoy a credit in his favor, measured in number of months or fraction, computable in the following year.

CHAPTER IV

Benefits

ARTICLE 37. Las Benefits for potential small taxpayers attached to the Simplified Regime (RS), for the periods in which the contributions have been made in accordance with this Title, shall be those provided for in Article 43 (a) and (b).

ARTICLE 38. . The potential small taxpayers shall not enter the quote provided for in article 40 (b) and (c), and therefore shall not be able to access the health benefits.

PART V

Special Social Security Resources Regime for Small Contributors

ARTICLE 39. . The employer in this law shall enter, by his dependent workers, the contributions, contributions and quotas established in the general regimes of the Integrated Pension and Pension System, the Institute of Social Services for Retired and Pensioned, the National Health Insurance System Regime, Family Assignments and the National Employment Fund and the Law on Labour Risks, within the time frames and forms laid down by the substantive rules and regulations.

ARTICLE 40. El The small taxpayer inscribed in the Simplified Regime (RS) who performs activities under article 2 (b) of Law 24,241 and its modifications, is framed from its registration in the Public Previsional Regime instituted by Title II of Book I of Law 24,241 and its amendments, without prejudice to the option set out in the following monthly article:

(a) Weights thirty-five ($ 35), for the Public Previsional Regime of the Integrated Pension and Pension System.

(b) Twenty-two peso carrier ($ 22) for the National Health Insurance System established by Acts 23,660 and 23,661 and its amendments, of which ten percent (10%) will be allocated to the Redeployment Solidarity Fund established by Article 22 of Law 23,661 and its amendments. The contribution fixed may not be less than the minimum quote established by Article 24 of Annex II of Decree 576/93, or the one that replaces it in the future, with more the contribution to the Solidarity Fund of Redistribution. (Note Infoleg: by art. 1 Joint resolution No. 62/2008 and 50/2008 of the Ministry of Economy and Production and of the Ministry of Health, respectively B.O. 19/2/2008, the value of the quote established by this paragraph is modified, which from the second month following the dictation of the Joint Resolution of reference, will be TREINTA and SIETE ($ 37,00), including the contribution to the REDISTRIBUTION SOLIDARY FUND)

(c) Additional contribution of nineteen pesos ($ 19), at the election of the taxpayer, to the National Social Works Regime established by law 23.660 and its modifications, for the incorporation of each member of his primary family group. Ten per cent (10 per cent) of this additional contribution will be allocated to the Solidary Redeployment Fund established by article 22 of Law 23,661 and its amendments. The contribution fixed may not be less than the minimum quote established by Article 24 of Annex II of Decree 576/93, or the one that replaces it in the future, with more the contribution to the Solidarity Fund of Redistribution. (Note Infoleg: by art. 1 Joint resolution No. 62/2008 and 50/2008 of the Ministry of Economy and Production and of the Ministry of Health, respectively B.O. 19/2/2008, the value of the quote established by this paragraph is modified, which from the second month following the dictation of the Joint Resolution of reference, will be of TREINTA and UNO pesos ($ 31,00), including the contribution to the REDISTRIBUTION SOLIDARY FUND)

When the small taxpayer inscribed in the Simplified Regime (RS) is a subject in the National Register of Local Development Effects and Social Economy of the Ministry of Social Development, which falls within categories A and F, he will be exempt from entering the monthly contribution set out in subparagraph (a) during the term of twenty-four (24) months after registration in the aforementioned registry. In addition, the contributions of subparagraphs (b) and (c) shall be entered with a decrease of fifty per cent (50%) and for the same term.

All contributions indicated in this article shall be exempt from:

1. Children under 18 years of age, under article 2 of Act 24,241 and its amendments.

2. Self-employed persons referred to in the first paragraph of article 13 of Law 24,476 and its regulation.

3. University professionals who for this activity are obligatoryly affiliated with one or more provincial regimes for professionals, in accordance with article 3, paragraph 4 (b), of law 24,241 and its amendments.

4. Individuals who, at the same time, adhere to the Simplified Regime (RS). are engaged in an activity in relation to dependence and contribute to this character to the national regime or to some provincial predictive regime.

Self-employed workers referred to in the second paragraph of article 13 of Law 24,476 and its regulations, which are registered with the Simplified Regime (RS), shall only enter . in their status as self-employed . the quote provided for in the first paragraph of this article, the purpose of which will be the public forecasting regime of the Integrated Pension and Pension System. Such a contribution shall not bring to the worker the right to readjust any of its forecast benefits.

ARTICLE 41. . The small taxpayer registered in the Simplified Regime (RS), may choose to join the Capitalization Regime established by Title III of Book I of Law 24,241 and its amendments. In this case, from the month in which he exercises such an option, he must add to the quotes indicated in the preceding article, mandatory, a monthly contribution of thirty-three pesos ($ 33).

You may also choose to remain in the distribution regime with all public benefits, including the Additional Permanence Benefit (PAP) of Law 24,241 providing the sum of pesos thirty-three ($ 33).

ARTICLE 42. . The partners of the companies listed in Article 2 that adhere to the Simplified Regime (RS) shall individually enter the quotes indicated in the two preceding articles.

ARTICLE 43. Las Benefits of the Unique System for small contributors to the Simplified Regime (RS), for the periods in which the contributions have been made in accordance with Article 40 shall be as follows:

(a) Universal Basic Benefit, provided for in article 17 of Law 24,241 and its amendments.

(b) Retirement for invalidity or death pension, provided for in article 17 of Act No. 24,241 and its amendments, which shall be calculated on the basis of the application of the percentages provided for in subparagraphs (a) or (b), as appropriate, of article 97 of Act No. 24,241 and its amendments, on the amount of the Universal Basic Benefit provided for in article 17 of Act No. 24,2441 and its amendments. This benefit shall be carried out by the Public Provisions Scheme, unless the small contributor exercises the option set out in article 41, in which case he shall be in charge of the Capitalization Regime.

(c) The corresponding benefit of the Capitalization Regime or those relating to the Public Repartment Regime, should the small contributor exercise the option set out in article 41.

(d) The benefits provided for in the National Health Insurance System, established by laws 23,660 and 23,661 and their modifications, for the Small Contributor and in the event that the latter exercises the option of article 40 (c) for its primary family group. The small taxpayer will be able to choose the social work that will be performed by the benefits, since its registration in the Simplified Regime (RS), the terms and conditions set out in Decree 9 of 7 January 1993 and its amendment and Decree 504 of 12 May 1998 and its amendment. The national executive branch shall provide as a requirement for the enjoyment of the benefits provided for in this subparagraph that the small taxpayer has entered a certain number of months of the contributions indicated in subparagraph (b) and, where appropriate, article 40 (c) for a period prior to the appropriate date of granting the coverage.

(e) Assistance Medical Coverage by the National Institute of Social Services for Retired and Pensioned Persons, in the terms of Act No. 19,032 and its amendments, when acquiring the status of retiree or pensioner.

In order to access the benefits set out in subparagraph (d), the taxpayer must be up to date with the contributions to this simplified regime. The health insurance agent may dispense with the disaffiliation of the mono-tributist in the absence of payment of three (3) consecutive monthly contributions and/or five (5) alternates.

ARTICLE 44. . Registration in the Simplified Regime (RS), excludes the emerging predictive benefits of differential regimes for the exercise of painful or risky activities with respect to taxpayers as self-employed.

ARTICLE 45. El The National Executive Power may modify the amounts indicated in this Title, when the circumstances make it advisable, up to twenty percent (20%).

ARTICLE 46. . For situations not provided for in this Title, the provisions of the Acts 19,032, 23,660, 23.661, 24,241 and 24,714 shall be applied supplemental, as well as the decrees and resolutions that rule, provided that they are not opposed or incompatible with the provisions of this Act.

ARTICLE 47. . In the face of the incorporation of beneficiaries by application of this law, the national State shall guarantee and provide the necessary funds to maintain the level of financing of the Integrated Pension and Pension System in the terms of law 24,241 and its amendments, and its appropriate benefits.

PART VI

Associates to Labour Cooperatives

ARTICLE 48. ). Work cooperative partners can join the Simplified Regime (RS).

Subjects whose annual gross income does not exceed the sum of twelve thousand pesos ($ 12,000) shall only be obliged to enter the forecast quotes provided for in Article 40 and, where appropriate, that of Article 41, being exempt from entering any amount by the integrated tax.

Those partners whose annual gross income exceeds the amount specified in the preceding paragraph shall pay .plus of the forecast quotations el the corresponding integrated tax, in accordance with the category in which they are to be divided, in accordance with the provisions of Article 8 tipo according to the type of activity they carry out, taking into account only the annual gross income obtained.

Subjects associated with Labour Cooperatives registered in the National Register of Local Development Effects and Social Economics of the Ministry of Social Development whose annual gross income does not exceed the sum of twelve thousand pesos ($ 12,000) will be exempt from entering the integrated tax and the monthly forecasting contribution set out in article 40 (a) during the period of twenty-four (24) months after registration in the aforementioned registry. In addition, the contributions of subparagraphs (b) and (c) of the said article shall be entered with a decrease of fifty per cent (50%) and for the same term. After that period, the provisions of the second paragraph of this article shall apply.

ARTICLE 49. . Work cooperatives, whose service and income delivery modalities fit in the specifications set out in Title IV, may register in the Simplified System for Eventual Small Contributors.

Subjects referred to in the fourth paragraph of the previous article shall be exempt from entering the payment under article 34 during the term of twenty-four (24) months after their registration in the aforementioned registry.

ARTICLE 50. ). In all cases, the working cooperative will be an agent for the retention of contributions and, where appropriate, the integrated tax, which according to the provisions of this Title its associates should enter the Simplified Regime (RS).

Retention shall be practiced at each time by the cooperative to liquidate payments to its partners in advance of the annual outcome. To this end, the form of receipt to be delivered by the cooperative must have preset the item for the retention set out in this article.

ARTICLE 51. . The working cooperatives that initiate their activity, at the time of applying for registration in the Federal Public Income Administration, must also request the registration in the Simplified Regime (RS) of their associates or, where appropriate, in the Simplified Regime for Eventual Small Contributors, in the terms, deadlines and conditions provided by the Federal Public Income Administration.

ARTICLE 52. . The members of the working cooperatives working at the date of the enactment of this law may choose to register in the Simplified Regime (RS) or, as appropriate, the Simplified Regime for Eventual Small Contributors. In these cases, the co-operative of work must adapt to the provisions of this Title.

PART VII

Other provisions

ARTICLE 53. . Facultase the Federal Public Income Administration to dictate the complementary rules necessary to implement the provisions of the Simplified Regime (RS), in particular regarding the registration of small taxpayers, their high, low and modifications.

ARTICLE 54. La The Federal Public Income Administration may verify through retirees, pensioners and students, without dependency, the fulfilment of the obligations of taxpayers registered in this Simplified Regime (RS).

ARTICLE 55. . Facultase the Federal Public Income Administration to sign agreements with the provinces, with the Autonomous City of Buenos Aires and Municipalities of the entire Argentine Republic, after authorization from the Province to which it belongs, for the purposes of the application, perception and control of the Simplified Regime for Small Contributors, in which case it may establish compensation for the management that will be paid for the detraction of the amounts collected.

ARTICLE 56. . Please refer to the Federal Public Income Administration to conclude agreements with the governments of the Provincial, Municipal and/or Autonomous City of Buenos Aires, for the purpose of exercising the power of perception and, where appropriate, of application, interpretation and/or control regarding the taxes of the indicated jurisdictions, corresponding only to the small taxpayers that are framed to the category of the Simplified Scheme (Symplified Scheme).

The agreements entered into force on the date determined by the Federal Public Income Administration as the beginning of the annual payment period for the Simplified Regime (RS), of the immediate year following that of its publication in the Official Gazette. Its denunciation, by any party, will have an effect in the following year to that effect, from the date indicated above.

The expenses that demand the fulfillment of the agreed functions will be borne by the Provincial, Municipal and/or Autonomous City of Buenos Aires, in the percentage of the collection established in the agreement.

ARTICLE 57. La The collection of the integrated tax, referred to in Article 12, shall be:

(a) Seventy per cent (70%) to the financing of the benefits administered by the National Social Security Administration, a subsidiary of the Social Security Secretariat of the Ministry of Labour, Employment and Social Security.

(b) Thirty percent (30%) to provincial jurisdictions on a daily and automatic basis, according to the secondary distribution provided for in Law 23.548 and its amendments, including the Province of Tierra del Fuego, Antarctica and South Atlantic Islands according to the corresponding rule.

This distribution will not set a precedent for the purposes of the Federal Tax Association.