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NATIONAL REGISTERS Law 26.047 Provisions governing the National Register of Access Societies, National Registers of Foreign Societies and Civil Associations and Foundations and the National Register of Non-Action Societies. Organization and operation. Competent agencies. Access to information from the above-mentioned national registries. Requirements to be filled by the Provinces. Implementation Authority. Believe a Technical Committee. Functions. Integration. Alcances. Sanctioned: July 7th, 2005 Cast: August 2nd, 2005

The Senate and Chamber of Deputies

of the Argentine Nation gathered in Congress,



ARTICLE 1 The National Register of Societies for Actions, created by Article 8 of Law 19.550 of Commercial Companies tt.o. 1984 and its amendments Nacionales, the National Registers of Foreign Societies and Civil Associations and Foundations, created by Article 4 of Law 22.315 and the National Register of Non-Actionary Societies, created by Decree 23 of January 18, 1999, shall be governed by the provisions of this Act.

ARTICLE 2 The organization and operation of the national registers set out in the previous article shall be carried out by the General Inspectorate of Justice under the Ministry of Justice and Human Rights or relevant agency, through computer systems developed and provided by the Federal Public Income Administration, an autonomous entity of the Ministry of Economy and Production.

Article 3 National registries shall be of public consultation by means of information, without the need to establish interest, through the payment of a tariff whose amount and conditions of perception shall be determined by the Ministry of Justice and Human Rights, which may hold special agreements for that purpose.

The funds thus collected shall include a special budget line for the Ministry of Justice and Human Rights, which shall cover the costs of maintaining national registries and the relevant provincial bodies, which are dependent on the provinces that accede to this law, to which the funds concerned shall be transferred to that purpose, as established in the regulations.

The National, Provincial and Municipal Administration shall be exempt from this tariff, the latter two (2) from the provinces that adhere to this law and the Federal Public Income Administration.

The provincial bodies referred to in Article 4 shall be the only ones authorized to issue certificates relating to the data of the entities registered therein.

ARTICLE 4 The administrative units and judicial authorities of the provinces adhering to this law which, in accordance with local law, have assigned the functions of the Public Registry of Commerce, provided for in chapter II of Title II of the first book of the Code of Commerce, for the registration of the constitution and modification of commercial and foreign companies, and the functions of authorizing the act as private legal persons of civil associations and foundations, shall transmit by computer means to the Inspector General of Justice, To that end, they shall use the computer systems referred to in Articles 2 and 5, as well as for compliance with Articles 6 and 7 and 8, by forwarding the data in the time and manner determined by the regulation or, where appropriate, the cooperation agreements provided for in the second paragraph of Article 5 of this Law.

For the purposes of this law, the modifications will include changes to the integration of the organs of administration, representation and control of legal persons; the transmission of social participations subject to registration in the Public Trade Register; the presentation of accounting states and the procedures for reorganization, dissolution and liquidation.

ARTICLE 5o The Federal Public Income Administration will develop and implement the relevant computer systems to be applied by the General Inspectorate of Justice in order to comply with the data remission provided in the previous article.

It will also assist the General Inspectorate of Justice and the registers of the adhering provinces, providing them with informático subject to the conditions under which the elements and systems for the collection of information necessary for the constitution of national registries are agreed, through the conclusion of cooperation agreements whose minimum content will be to establish the scope of the tasks to be carried out, the obligations of the parties and the timetables for implementation.

Such assistance, which will include, where appropriate, the training of the necessary personnel, will occur from the date established in the conventions and will be without charge. In order to refer the accession to this law, the executive branch of each province shall indicate the judicial and administrative units in which the above-mentioned computer systems will be installed, and must also communicate in a timely manner any modification of those competences.

ARTICLE 6 Proceedings in which administrative conformity, registration or authorization are processed shall be identified with the sole code of tax identification (CUIT) assigned in that process to the entity by the Federal Public Income Administration, through the competent provincial agency or authority, without prejudice to the identification that may be added by that agency or provincial authority.

The Federal Public Income Administration shall not, within the scope of its competence, proceed with taxation or any other procedure by the respective legal person, until the precited requirement is met.

The aforementioned tax identification .o which the Federal Public Income Administration has in its replacement P├║blico will be maintained throughout the entity's validity, without prejudice to the additional numbering that may be added by the authority that provided the administrative conformity, registration or authorization.

ARTICLE 7 In the circumstances of the amendments referred to in article 4 of the present Act, the competent authorities of the respective provincial jurisdictions shall require the entities to update the data specified under article 4 or last paragraph.

ARTICLE 8 The provinces that adhere to this law shall organize and execute the necessary measures for the incorporation into national registries of the data of those pre-existing entities that have not submitted modifications within the immediate year following the one in which, for each province, this law has entered into force.

For the purposes of the entry of information into national registries, the lower-ranking entities shall be established, from the date of registration or authorization originating from the entities.

The first phase shall include senior entities up to five (5) years and shall be completed within the maximum time limit established by the cooperation agreements provided for in Article 5 of this Act. Once completed, information will also be entered from entities whose seniority includes the previous five (5) years, which may not exceed two (2) years since the conclusion of the previous phase.

Article 9 The provinces adhering to this law shall refer to the records specified in article 1 or all of the data included in the respective public or private instruments, including subsequent modifications or rectifications, in respect of which the registration, administrative conformity or authorization has been made.

ARTICLE 10. The General Inspectorate of Justice shall be the authority to implement this law.

It may dictate the appropriate regulations and request the judicial and administrative authorities of the different jurisdictions all information that it deems necessary to comply with it, even in relation to those provinces that do not accede to it, as long as they do not violate the principle contained in article 121 of the National Constitution. In addition, and with respect to entities whose registration, authorization or modification after the validity of this law corresponds to its competence, it must adapt and maintain its own database according to the computer systems used.

In addition to the regulations set out in the preceding paragraph, the Federal Public Income Administration shall issue the relevant rules in order to determine the data of a fiscal nature to be included in the records specified in article 1 of the present Act, as well as those relating to the operating procedures for the conformation of such data.

ARTICLE 11. A technical committee shall be composed of a representative of the General Inspectorate of Justice, a representative of the Federal Public Income Administration and two representatives of two of the adhering provinces, to be appointed by the Federal Investment Council.

The Committee shall be responsible for the coordination and technical control of the functioning of the national registries referred to in article 1 of this Act.

ARTICLE 12. Acts carried out pursuant to this Act do not replace their contents and effects on the registration, registration or authorization of each local jurisdiction, the formalities and procedures of which shall be governed by the rules and regulations applicable to each of them.

ARTICLE 13. The provinces may accede to the present law on the basis of the publication of the statutory provisions issued jointly by the General Inspectorate of Justice and the Federal Public Income Administration. Such accession shall be completed with the deposit of a copy of the respective instrument in the Ministry of Justice and Human Rights.

ARTICLE 14. Contact the Executive.


No. 26.047

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