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Tax Obligations Medico-Asistancel Lenders And Social Works - Benefits - Full Text Of The Norm

Original Language Title: OBLIGACIONES TRIBUTARIAS PRESTADORES MEDICO-ASISTENCIALES Y OBRAS SOCIALES - BENEFICIOS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
TRIBUTARY OBLIGATIONS Law 26.283 Regime establishing benefits to enable public or private medical-assistance providers and the Social Works of the National Health Insurance System, provided that they have been reached by the state of national health emergency, provided by Decree No. 486/2002 and its modifications, as well as geriatric, psychiatric, medical examination laboratories and regular emergency services. Determine situations involving exclusion from the provisions of the measure. Federal Public Income Administration. Plans of payment facilities. Alcances. Implementation Authority. Sanctioned: August 8, 2007. Promulga de Hecho: September 4th, 2007.

The Senate and Chamber of Deputies

of the Argentine Nation gathered

in Congress, etc.

forcefully sanctioned

Law:

ARTICLE 1 Public or private health-care providers and Social Works of the National Health Insurance System shall be beneficiaries of this Act, provided that they have been reached by the state of national health emergency, provided by Decree No. 486/02 and its amendments.

Geriatric, psychiatric, clinical analysis laboratories and medical emergency services are also reached.

ARTICLE 2 The provisions of this measure are excluded from the following situations:

(a) Declared in a state of bankruptcy, in respect of which there has been no continuity of exploitation, in accordance with the Nros Laws. 19.551 and its modifications, or 24.522, as appropriate.

(b) Complaints or denounced criminally by the former Impositive General Directorate of the then Ministry of Finance of the former Ministry of Economics and Works and Public Services, or by the Federal Public Income Administration, an autonomous entity within the Ministry of Economy and Production, based on the Nros Laws. 23,771 and its amendments or 24,769 and its amendments as appropriate, in respect of which the corresponding tax requirement for lifting to trial has been formulated prior to the entry into force of this law.

(c) Complaints formally or criminally filed for ordinary offences, which have connection with the breach of their tax obligations or those of third parties, in which respect the corresponding tax requirement for lifting to trial has been formulated prior to the date of entry into force of this law.

(d) Legal persons jurídicasincluding cooperatives . in which, as appropriate, their partners, administrators, directors, trustees, members of the monitoring board, advisors or those holding equivalent positions in them, have been formally denounced or criminally charged on the basis of the Nros Laws. 23,771 and its modifications or 24,769 and its modifications or for ordinary offences that have connection with the breach of their tax obligations or those of third parties, in which respect the corresponding tax requirement for lifting to trial has been formulated prior to the date of entry into force of this law.

The occurrence of any of the circumstances referred to in subparagraphs (b), (c) and (d) of the preceding paragraph, produced after the application of this regime, shall be a cause for the exclusion of the same.

Article 3 The Federal Public Income Administration, in accordance with the provisions of article 32, of Law No. 11.683, which is ordained in 1998 and its amendments, shall establish special schemes of payment facilities for the cancellation of obligations whose application, perception and control is in charge, which are agreed to the date of entry into force of this Act, for the persons covered by article 1 of this Act.

These plans will be up to QUINCE (15) years, they will have an interest rate of SEIS BY SCIENTO (6%) nominal annual for its financing and the consolidated debt will include interest; accrued searcitories at a rate of SEIS BY SCIENTO (6%) nominal annual to date of acceptance to the regime of this law.

ARTICLE 4 The amount of the first instalments of the payment facilities schemes will be charged to the total cancellation of the consolidated debt by personal contributions to the Integrated Pension and Pension System until its total extinction.

ARTICLE 5o The expiration of the time limit for the settlement of the payment facility scheme provided for in this Act, the Federal Public Income Administration may execute .without any restrictions . the tax obligations owed that have not been regularized.

ARTICLE 6 The beneficiaries referred to in article 1 of the present report shall not be able to distribute corporate dividends or profits, in cash or in kind, until they have cancelled the entire scheme of payment facilities.

ARTICLE 7 The Federal Public Income Administration will detract from the daily distribution of funds collected for contributions to the National Health Insurance System, for social work, the amount corresponding to the monthly dues appropriate in each case, on the basis of the accruing to the scheme of payment facilities; carried out by the aforementioned individuals.

ARTICLE 8 Subjects that are subject to the benefits of this Act shall previously waive the promotion of any judicial or administrative proceeding which is intended to claim for tax purposes the application of updating procedures, the use of which is prohibited in accordance with the provisions of Act No. 23,928 and its amendments and article 39 of Act No. 24,073 and its amendments. Those who, at the time of entry into force of this measure, have already promoted such processes must desist from the actions and rights invoked in them and take charge of the payment of the coasts and the costs of the war, which must be credited in a fruitful manner.

Article 9 Subjects under the provisions of this Act are exempted from the application of the penalties set out in Acts No. 11,683, No. 17,250, No. 22,161 and No. 24,769 and their amendments to the offences and acts committed from the date on which the state of national health emergency was initiated and to the date of entry into force of the present period, both inclusive, corresponding to that period.

The exemptions set out in the preceding paragraph do not include the penalties mentioned in the same as may be applicable in the light of any adjustments made or applied in the future by the Federal Public Income Administration.

Similarly, the waiver provided for in the first paragraph of this article shall not apply, when the beneficiaries of this measure fail to comply with special schemes of payment facilities.

The prosecutions initiated by the Federal Public Income Administration, for debts included in the special plans referred to in the present case, shall be deemed to have been dismissed, the costs being ordered. In this case, the compensatory interests will be calculated to date specified in Article 3.

ARTICLE 10. The Federal Public Income Administration shall have the conditions, requirements and time frames for accruing to the system of payment facilities provided for in this Act, and shall be entitled to dictate the rules it deems necessary to supplement the regime, including those relating to the expiry of payment plans and their consequences; and, in particular, to provide, the restriction to contract in cases of non-compliance with the payment facility plan.

ARTICLE 11. The agents of the National Health Insurance System, including the National Institute of Social Services for Retired and Pensioned, shall not be able to hire, the services of the medical providers who fail to comply with the plans of payment facilities referred to in this Act.

To that end, the Federal Public Income Administration shall, within the TREINTA (30) days of verification of non-compliance, notify the Superintendence of Health Services, a decentralized agency within the Ministry of Health, or, where appropriate, the National Institute of Social Services for Jubilee and Pensionees, in order to carry out the relevant actions aimed at the fulfilment of the provisions of the preceding paragraph.

ARTICLE 12. Employers ' acceptance of this regime will involve their workers ' recognition of their predictive contributions. To that end, the Federal Public Income Administration will agree with the National Social Security Administration (ANSES), a decentralized agency within the Social Security Secretariat of the Ministry of Labour, Employment and Social Security, the necessary instruments and actions.

ARTICLE 13. The Ministry of Economy and Production shall be the authority to implement this law.

ARTICLE 14. Invite the Provinces and the Autonomous City of Buenos Aires to establish, in their respective tax regimes, plans for payment facilities in conditions similar to those set out in this law.

ARTICLE 15. Contact the national executive branch.

IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, THE AUGUST OWN OF THE YEAR DOS MIL SIETE.

_

ALBERTO BALESTRINI. . JOSE J. B. PAMPURO. . Enrique Hidalgo. . Juan H. Estrada.