Tax Regulation Regimen Of Tax Regulation, Promotion And Protection Of Registered Employment - Updated Text Of The Norm

Original Language Title: REGULARIZACION IMPOSITIVA REGIMEN DE REGULARIZACION IMPOSITIVA, PROMOCION Y PROTECCION DEL EMPLEO REGISTRADO - Texto actualizado de la norma

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IMPOSITIONAL REGULARIZATION Law 26,476 Regime of tax regularization, promotion and protection of registered employment, externalization and repatriation of capital. Sanctioned: December, 18 of 2008. Promulgated: December, 22, 2008.

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

REGULARIZATION REGULARIZATION, PROMOTION AND PROTECTION OF THE REGISTRED EMPLEMENTATION WITH PRIORITY IN SMEs AND EXTERIORIZATION AND REPATRIATION OF CHAPTERS

PART I

Regularization of taxes and social security resources

ARTICLE 1 The taxpayers and those responsible for taxation and social security resources, whose application, perception and control is carried out by the Federal Public Income Administration, autarchic entity within the Ministry of Economy and Public Finance, may be accepted by the obligations expired or infractions committed as at 31 December 2007, with the exception of the contributions and contributions to the national system of social works, to the regime of regularization of debts and exemptions.

The provision in the preceding paragraph may be made for the only time between the first calendar month after the publication of the regulation of the regime in the Official Gazette and the sixth calendar month after the date.

The obligations under the Cooperative Education and Promotion Fund established by law 23,427 and its amendments are considered to be covered by the present regime, and the obligations and infractions associated with promotional regimes granting tax benefits are not met by the same.

ARTICLE 2 The provisions of the previous article include those obligations which are undergoing administrative, administrative or judicial discussion, at the date of publication of the present law in the Official Gazette, while the respondent is unconditionally searched and, where appropriate, desist and waive to any action and law, including repetition, assuming payment of the coasts and expenses.

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

Article 3 The accommodation to this regime will result in the suspension of current criminal actions and the discontinuation of criminal statutes, regardless of the stage of the proceedings in which the case is found, provided that the case does not have a firm sentence.

The total cancellation of the debt under the conditions provided for in the present regime dede counted or by payment facility plan. will result in the extinction of the criminal action, to the extent that there is no firm sentence.

The total or partial non-compliance with the scheme of payment facilities will involve the resumption of criminal proceedings or the promotion by the Federal Public Income Administration of the relevant criminal complaint, in cases where the withdrawal has been made prior to its filing, and the commencement of the computation of the criminal statute.

ARTICLE 4 Generally defined exemption and/or condonation:

(a) Of fines and other sanctions, which are not firm;

(b) Of the recital and/or punitive interests and/or those provided for in article 168 of Law 11.683, text ordered in 1998 and its amendments, in the amount exceeding:

1. Thirty percent (30%) of the capital owed, when the regime's acceptance is made in the first or second month of its validity.

2. Forty per cent (40%) of the owed capital, when the accommodation takes place in the third or fourth month of its validity.

3. Fifty percent (50%) of the owed capital, when the accommodation takes place in the fifth or sixth month of its validity.

The provisions of the preceding paragraph shall apply in respect of the above-mentioned concepts that have not been paid or fulfilled prior to the date of entry into force of the present Act and correspond to tax obligations and social security resources, which have expired or for offences committed as at 31 December 2007.

ARTICLE 5o Exclude from the exemption and/or condonation set out in the previous article to the following concepts:

(a) Interests in staff retention in relation to dependency for the Integrated Pension and Pension System;

(b) Interests and fines arising from quotas for occupational risk insurance companies.

ARTICLE 6 The benefit of the release of fines and other penalties for formal infractions committed until 31 December 2007, which are not firm or paid, shall operate when prior to the date on which the regime is seized, the respective formal obligation has been fulfilled or enforced.

If there is an administrative summary provided for in article 70 of Law 11.683, a text ordered in 1998 and its modifications, the said benefit shall operate when the act or omission attributed to the date on which the placement occurs.

When the formal duty transgressed was, by its nature, unsustainable to be fulfilled after the commission of the offence, the penalty shall be condoned of office, provided that the fault has been committed before 31 December 2007, inclusive.

Fines and other sanctions, relating to substantial obligations expired and fulfilled as at 31 December 2007, shall be condoned in full, provided that they are not firm.

ARTICLE 7 The benefit provided for in Article 4 shall proceed if the subjects comply, in respect of capital, with firm fines and uncondoned interests, with some of the following conditions:

(a) Cancellation prior to the date of entry into force of this Act;

(b) Cancellation by payment to cash, until the date of acceptance of this regime;

(c) Total cancellation by means of the plan of payment facilities provided by the Federal Public Income Administration, which shall conform to the following conditions:

1. An account payment equivalent to six percent (6%) of the debt.

2. Due to the resulting debt balance, up to one hundred and twenty (120) monthly contributions, with an interest in financing the zero we eat seventy-five percent (0.75%) monthly.

ARTICLE 8 Retention and perception agents shall be freed from fines and any other penalty that is not firm, when they shall be externalized and paid in the terms of subparagraphs (b) or (c) of the preceding article ., the amount that they had failed to retain or perceive, or that, having been retained or perceived, they would not have entered or maintained in their power, after the respective legal deadlines have expired.

In the event of unpracticed retentions or unrealized perceptions, retention or perception agents that are not in any of the situations provided for in article 41 shall be exempt from liability if the passive subject of such obligations regulates the situation in the terms of this regime or has previously done so.

With regard to retention and perception agents, they shall govern the same suspensive and extinctive conditions of criminal proceedings as provided for in article 3 for taxpayers in general, as well as the same grounds of exclusion as provided for in article 41.

Article 9 The present regime may regulate the obligations expired as at 31 December 2007, which are included in schemes of payment facilities for which the corresponding period expires at the date of entry into force of this Act.

In addition, schemes of payment facilities may be reformulated at the date of the enactment of this Act, excluding those by which the extinction of criminal proceedings has been requested, on the basis of article 16 of Law 24,769 and/or Law 25.401.

ARTICLE 10. They are not subject to reinstatement or repetition, the amounts that, prior to the date of entry into force of this law, have been entered into the form of recital and/or punitive interests and fines, as well as the interests provided for in article 168 of Law 11.683, which was ordained in 1998 and its amendments, for the obligations covered by this regime.

PART II

Special regime for regularization of unregistered employment and promotion and protection of registered employment

Chapter I

Regularization of unregistered employment

ARTICLE 11. The registration in the terms of Article 7 of Law 24.013, the rectification of real remuneration or of the actual date of commencement of existing labour relations at the date of entry into force of this Law shall produce the following legal effects:

(a) Release of offences, fines and sanctions of any kind, relating to such regularization, provided for in Acts 11.683, ordinance in 1998 and its amendments, 17,250 and its amendments, 22,161 and its amendments, 24,769 and its amendments, 25,211, 25,191 and chapter VII of Act No. 22,250, whether firm or not, and which have not been paid or fulfilled prior to the date of entry into force of this Act;

(b) For the regularization of up to ten (10) workers, including the extinction of capcapital debt and interests origin originated in the lack of payment of contributions and contributions to the social security subsystems that are described below:

1. Integrated Pension and Pension System, Law 24,241 and its amendments.

2. Instituto Nacional de Servicios Sociales para Jubilados y Pensionados, Ley 19.032 and its amendments.

3. National Health Insurance Scheme, Law 23.661 and its amendments.

4. National Employment Fund, Law 24.013 and its amendments.

5. National Social Works Regime, Law 23.660 and its amendments.

6. National Family Assignment Regime, Law 24.714 and its amendments.

7. National Register of Rural Workers and Employers, Law 25.191.

8. Labour Risks Act, 24.557 and its amendments.

This benefit also includes capcapital debt and interests sindicales in terms of trade union quotas for the ordinary and extraordinary contributions of participants and contributions of solidarity, agreed in the terms of the law of collective conventions.

(c) Erogations made prior to the date of entry into force of this law and which are linked to the regular labour relations, shall not be considered net gains, expense or sales for the determination, respectively, of income taxes and the added value of the employer. To this end, they shall have the character of not attained in the aforementioned taxes;

(d) Workers included in the regularization provided for in the present regime shall have the right to compute sixty (60) months of services with contributions or the least amount of months for which they are regulated, in order to meet the years of services required by Law 24,2441 and its amendments to the attainment of the Universal Basic Benefit and for the benefit of unemployment benefit provided for in Article 113 of Law 24.013.

Regular months will be considered in respect of the additional permanence allowance, and will not be computed for the calculation of the same or the compensatory allowance.

ARTICLE 12. From the worker number 11 (11), even if it is regulated, for the proceeding of the benefits set out in subparagraphs (a), (c) and (d) of the preceding article, the obligations owed by capcapital and interest. in contributions and contributions shall be cancelled, for the social security subsystems specified in points 1 to 7 of article 11 (b) of the present chapter.

For the payment of these obligations, the form, timelines and other conditions established by the Federal Public Income Administration, an autonomous entity within the Ministry of Economy and Public Finance, will be observed, which will implement a plan of payment facilities with the following characteristics:

(a) The interest of consolidating each of the debts included cannot exceed twenty percent (20%) of the respective capital;

(b) The annual funding interest will be 6 per cent (6%), calculated on the amount of each payment plan fee;

(c) An account payment equivalent to six percent (6%) of the debt, and the resulting balance of up to one hundred and twenty (120) monthly contributions.

ARTICLE 13. For the purposes of the preceding article, debts in administrative or judicial discussion may be included in the scheme of payment facilities, whereas the respondent is unconditionally declared and, where appropriate, desist and renounce all action and law, including repetition, by assuming payment of the coasts and expenses. The search or withdrawal may be complete or partial and shall proceed at any stage or administrative or judicial instance, as appropriate.

ARTICLE 14. The regularization of labour relations shall take place within one hundred and eighty (180) days, counted from the date of entry into force of the regulation of this title.

In cases of rectification of real remuneration, the provisions of the previous articles of this chapter shall apply only to the regularized party.

(Note Infoleg: by art. 1 Decree No. 1018/2009 B.O. 31/7/2009 is extended from 1 August 2009 and for the period of COUNTRIES (180) days the deadline set out in this article)

ARTICLE 15. The Federal Public Income Administration and the social security institutions with their own or delegated authority shall refrain from ex officio making debt determinations and from carrying out infringement records for the same reasons and periods for social security subsystems and tax adjustments, as a result of regular labour relations under this regime.

Invite the provinces, the Autonomous City of Buenos Aires and the municipalities to adhere to this regime, adopting in the area of their respective jurisdictions the same measure provided for in this article regarding their taxes and fees.

Chapter II

(Note Infoleg: by art. 47 of the Act No. 26,940 B.O. 2/6/2014 states that the provisions of Title II "Special Regulations for the Promotion of Registered Work" will begin to govern from the first day of the second month after its publication in the Official Gazette. From that date, the provisions of Chapter II, Title II of this Law 26,476, shall be deemed repealed.

Promotion and protection of registered employment

ARTICLE 16. Employers, by the end of twenty-four (24) months after the start of a new employment relationship or the regularization of a pre-existing with total absence of registration in the terms of chapter I of this title, shall enjoy such relationships a reduction in their current contributions to the following social security subsystems:

(a) Integrated Pension and Pension System, Law 24,241 and its amendments;

(b) National Institute of Social Services for Retired and Pensioned Persons, Law 19.032 and its amendments;

(c) National Employment Fund, Act No. 24,013 and its amendments;

(d) National Family Assignment Scheme, Law 24,714 and its amendments;

(e) National Register of Rural Workers and Employers, Law 25.191.

The benefit will be that during the first twelve (12) months only fifty percent (50%) of the aforementioned contributions will be entered and for the second twelve (12) months will be paid seventy-five percent (75%) of the same.

The reduction mentioned may not affect the financing of social security, nor the rights conferred on workers by social security regimes. The national executive branch shall take the necessary budgetary measures to compensate for the implementation of the reduction in question.

The contributions to the Health Insurance System provided for in Acts 23,660 and 23,661 and their respective amendments are not covered by the benefit provided for in this article, nor are the contributions to the Occupational Risk Managers, Act No. 24,557 and its amendments.

(Note Infoleg: by art. 4o of the Resolution No. 589/2009 of the Ministry of Labour, Employment and Social Security B.O. 10/07/2009 is established, in relation to the workers specified in article 3 of the reference rule, that the time period specified in this article shall be computed from the date of the beginning of the first labour link benefited by the reduction regardless of the interruptions occurring in the same article)

ARTICLE 17. The regime of this chapter is applicable to employers registered with the Federal Public Income Administration or registered under this Act.

ARTICLE 18. The employer shall enjoy this benefit for each new dependant who regulates or incorporates its staff plant, provided that it is not achieved by the provisions of articles 19 and 20 of this chapter.

ARTICLE 19. The employer may not make use of the benefit provided for in article 16, with respect to the following workers:

(a) Those who have been declared in the general social security regime to the date that the provisions of this law have effect and continue to work for the same employer, after that date;

(b) Those who have been declared in the general regime of social security and after having produced the labor diversion, whatever their cause, shall be reinstated by the same employer within the twelve (12) months, counted from the date of disengagement;

(c) The new dependant who is hired within the twelve (12) months of the confiscated extinction of the working relationship of a worker who has been covered by the general social security regime.

(Note Infoleg: by art. 2nd of the Resolution No. 589/2009 of the Ministry of Labour, Employment and Social Security B.O. 10/07/2009 clarifies that the time limit provided for in subparagraphs b and c of this article governs the diversions arising from the date of entry into force of the law, i.e. 24 December 2008)

(Note Infoleg: by art. 3o of the Resolution No. 589/2009 of the Ministry of Labour, Employment and Social Security B.O. 10/07/2009 is exempt from the provisions of subsections b and c of this article to any workers incorporated under the contracting regime provided for in article 99 of the Law on Contract of Work No. 20,744 (t. 1976), the workers contracted under the framework of the own Chapter of the Construction Industry pursuant to article 35 and concordant of the Law No. 22,250

ARTICLE 20. Employers are excluded from the full right of the benefit provided for in article 16 when:

(a) Staff not registered for periods prior to the date on which the provisions of this Act have effect, or after that date, and up to two (2) years after the end of the regime established in this chapter;

(b) Include workers in violation of article 19.

Exclusion will occur automatically from the very moment when any of the grounds indicated in the preceding paragraph occurred.

ARTICLE 21. Failure to comply with the provisions contained in articles 19 and 20 of this chapter will result in the decay of the benefits granted, and employers must enter the proportion of contributions to social security that were exempt, with more interest and fines.

ARTICLE 22. The expected contributions of the workers covered by this regime will be made to the Argentine Integrated Previsional System.

ARTICLE 23. This benefit shall be governed by twelve (12) months from the date on which the provisions of this law have effect, and may be extended by the national executive branch.

The provisions set out in Title II of this Act shall not affect the rights of workers enshrined in the current regulations.

(Note Infoleg: by art. 1 Decree No. 232 B.O. 7/3/2014 extended for employers covered by the Replacement of Emerging Contributions of Gremial Correspondence Agreements under Act No. 26,377, from 1 January 2014 to 31 December 2014 the deadline set out in this article. Previous: Decree No. 125 B.O. 6/2/2013; Decree No. 298/2011 B.O. 30/12/2011; Decree No. 68/2011 B.O. 31/1/2011; Decree No. 2166/2009 B.O. 06/01/2010)

ARTICLE 24. Please refer to the Ministry of Economics and Public Finance, the Ministry of Labour, Employment and Social Security, the Federal Public Income Administration and the National Social Security Administration to dictate the necessary complementary and regulatory standards in order to implement the provisions contained in chapters I and II of the present title, within their respective competences.

PART III

Foreign currency, foreign currency, foreign currency and other property in the country and abroad

ARTICLE 25. Individuals, indivisous successions and subjects covered by article 49 of the Law on Taxation, which was ordained in 1997 and its modifications, inscribed or not, may outlaw the possession of foreign currency, foreign currency and other property and the possession of national, foreign currency and other property in the country, under the conditions provided for in this title.

The aforementioned externalization includes fiscal periods not prescribed to the date of publication of this law in the Official Gazette and completed until 31 December 2007.

ARTICLE 26. The externalization of the possession of foreign currency, currency and property referred to in article 25 of this Act shall be carried out:

(a) By declaring its deposit in banking, financial or other entities of the outside, in accordance with the provisions of article 28, within six (6) calendar months, counted from the following month of the date of publication in the Official Gazette of the regulation that in this respect dictates the Federal Public Income Administration and in the manner provided by it;

(b) Through its transfer to the country through the entities covered by the Law 21.526 and its amendments, within the time limit set out in the preceding paragraph;

(c) The submission of an affidavit, for the other goods, in which the individualization of the same shall be carried out, within the time limit set in subparagraph (a) and with the requirements set by the regulation;

(d) By depositing s in the case of possessions in the country en in entities covered by the Law 21.526 and its modifications, within the same time period as provided for in subparagraph (a).

In the case of natural persons or indivisous successions, normalization shall be valid for the purposes of this article, even if the local currency, foreign currency, foreign currency and property which is intended to be externalized is recorded, registered or deposited on behalf of the spouse of the taxpayer or its ascendants or descendants in the first degree of consanguinity or affinity.

ARTICLE 27. The amount expressed in foreign currency, foreign currency and other assets that are externalized shall be subject to the special tax resulting from the application of the following liquors:

(a) Foreign property and foreign currency and foreign currency holding, which are not transferred to the country: 8 per cent (8%);

(b) Property based in the country and possession of local or foreign currency in the country to which it was not given any destination under subparagraphs (c), (d) and (e) of this article: 6 per cent (6%);

(c) Foreign currency and/or foreign currency, and local currency and/or foreign currency in the country, which goes to the subscription of public titles issued by the national State: three per cent (3%). If the titles are transferred in a period less than twenty-four (24) months, an additional five per cent (5 per cent) shall be paid;

(d) Tenure of foreign currency and/or foreign currency, and local currency and/or foreign currency in the country, by natural persons, which goes to the purchase in the country of new homes, built or obtained final certificate of work from the validity of this law: one percent (1%). All those investments must remain in the head of their holder for a period of two (2) years, under the conditions established by the regulation;

(e) Trend of foreign currency and/or foreign currency, and local currency and/or foreign currency in the country, which goes to the construction of new properties, completion of ongoing works, financing of infrastructure, real estate investments, agricultural, industrial, tourism or services, in the country: one percent (1%). Alluded investments shall remain in the head of their holder for a period of two (2) years, under the conditions established by the regulation.

Failure to comply with the conditions set out in subparagraphs (d) and (e) above will result in the loss of the benefits provided for in article 32 of this Act.

For the determination of the amount in pesos, the value of the contribution of the appropriate foreign currency, the type of buyer of the Banco de la Nación Argentina, in force at the date of the respective externalization, carried out as prescribed in the previous article.

ARTICLE 28. The provisions of this title include foreign currency or foreign currency deposited as at 31 December 2007 in foreign banking or financial institutions subject to the supervision of central banks or equivalent agencies of their respective countries, or in other entities that consolidate their accounting statements with the accounting states of a local bank authorized to operate in the Argentine Republic, and the possession of foreign or national currency in the country provided for in paragraph 26.

Foreign currency and/or foreign currency holdings that have been deposited in foreign banking entities shall also be included for a period of three (3) months prior to 31 December 2007 and may be shown that prior to the date of publication of this Act:

(a) They were used in the acquisition of real estate or non-expendable furniture located in the country, or;

(b) They have been incorporated as the capital of companies or farms or transformed into a loan to other subjects of the Tax on Household Gains in the country. It should also be fulfilled that they remain in any such situation at the time of this law and remain in the same condition for a period not less than two (2) years since the date.

ARTICLE 29. In the cases provided for in subparagraphs (b) and (d) of article 26, the amount of local, foreign and/or foreign currency is to be deposited on behalf of its holder for a period not less than two (2) years from the date of transfer or deposit referred to in the subparagraphs, as appropriate, with the exception of those holdings for the purposes provided for in (d) and (c).

Deposits shall be made at the Bank of the Argentine Nation or other financial entities covered by Act No. 21.526 and its amendments, which expressly adhere to the application of funds deposited to a special line of credits to the productive sector, as provided for in the regulation of this Act.

Please refer to the national executive branch to regulate the fate of the receivables referred to in the preceding paragraph and to reduce the liquors set out in article 27 for those placements whose deadline exceeds that set out in the first paragraph of this article.

Once the time limit provided for in the preceding paragraphs has expired, the amount deposited may be made available by the holder.

ARTICLE 30. The Federal Public Income Administration shall establish the manner and conditions in which compliance with the provisions of articles 28 and 29.

ARTICLE 31. Subjects specified in article 25 that externalize foreign currency and/or foreign currency holdings as provided for in article 26 (a) shall apply to entities specified in article 28 in which they are deposited, the extension of a certificate containing:

(a) Identification of the outside entity;

(b) Surname and name or address of the owner of the deposit;

(c) Import of deposit expressed in foreign currency;

(d) Place and date of its constitution.

Financial entities receiving foreign currency and/or foreign currency holdings as provided for in article 26 (b) shall extend a certificate containing:

(a) Names and name or address of the holder;

(b) Identification of the outside entity;

(c) Import of the transfer expressed in foreign currency;

(d) Place and date of transfer.

ARTICLE 32. Subjects who carry out externalization and enter the special tax set out in article 27, in accordance with the provisions of this title, shall not be obliged to inform the Federal Public Income Administration, without prejudice to compliance with Act No. 25,246 and other relevant obligations, the date of purchase of tenure or the origin of the funds with which they were acquired, and shall enjoy the following benefits:

(a) They shall not be subject to the provisions of article 18 (f) of Act No. 11.683, which was ordained in 1998 and its amendments with respect to outlawed holdings;

(b) They are freed from any civil, commercial, and tax criminal action . on the basis of Law 23,771 and its amendments, during their validity, and Law 24,769 and its administrative and professional modifications, those responsible for transgressions that are regulated under the law and those that originate in them. This release includes the administrators and managers of companies of people, directors, managers, trustees and members of the boards of surveillance of anonymous companies and in comandita for shares and equivalent fees in cooperatives, trusts and common funds of investment, and certifying professionals of the respective balance sheets.

This release does not reach the actions that individuals who have been harmed by such violations could exercise;

(a) They are freed from the payment of taxes that they have failed to declare for fiscal periods covered by this standardization, in accordance with the following provisions:

1. Release of the payment of the Taxes on Gains, the Transfer of Inmuebles of Physical Persons and Indivisous Successions and Credits and Debits in Banking Accounts and other Operators, in respect of the amount of the taxable net matter of the corresponding tax, for the equivalent in pesos of the possession of local, foreign, foreign currency and other assets that are externalized.

2. Release of Internal Taxes and the Added Value. The amount of operations released will be obtained by multiplying the value in pesos of externalized possessions, due to the coefficient resulting from dividing the total amount of transactions declared registradao registered in case of no affidavit filed declaración for the amount of gross profit, corresponding to the fiscal period that is intended to be released.

3. Release of the Taxes on the Minimum Gain and on Personal Property and the Special Contribution on the Capital of Cooperatives, with respect to the tax imposed by the increase in the taxable assets, of the assets subject to tax or of the taxable capital, as appropriate, for an equivalent amount in pesos to tenure or foreign property.

4. Release of income tax due to unreported net gains, in their equivalent in pesos, obtained abroad, for tenures and assets that are externalized.

In addition, the Tax on Credits and Debits in Banking Accounts and Other Operators shall be exempt from the imponible facts arising from the transfer of foreign currency and/or foreign currency, as well as those that may correspond to their deposit and extraction of the respective bank accounts provided for in Articles 26 and 29 of this Law.

For the purposes of this article, the weight value of externalized holdings shall be determined in accordance with the provisions of the second paragraph of article 27.

ARTICLE 33. The externalization carried out by the companies covered by article 49 (b) of the Vocabulary Tax Act, a text ordered in 1997 and its amendments, shall free from the Tax Tax on which the release is imposed, for the partners who have been contributors for that fiscal period, in proportion to the taxable matter that is attributable to them, according to their participation in the same period.

ARTICLE 34. Individuals and indivisous successions that carry out the externalization provided for in this title may, with the same time, release the fiscal obligations of single-person enterprises or enterprises, of which they are or have been holders.

ARTICLE 35. For the purposes of article 32 (c), when the externalization referred to in article 25 is made, the same shall be charged to any of the fiscal periods covered by this regime. Once such an accusation has been made, it shall be definitive.

ARTICLE 36. Release under article 32 (c) may not apply to:

(a) The tax resulting from affidavits submitted to the Federal Public Income Administration prior to the date of publication of the present Act, or the decisions of determination of office issued by that agency.

(b) Retentions or perceptions practiced and not entered.

ARTICLE 37. The entry of the special tax set out in article 27 shall be made in the form, time and conditions established by the Federal Public Income Administration.

ARTICLE 38. The production of the levy established in article 27 shall be shared in accordance with the law of Act No. 23.548 and its supplementary rules.

ARTICLE 39. The special tax set out in article 27 shall be governed by the provisions of Act No. 11,683, which was ordained in 1998 and its amendments and their application, perception and control shall be carried out by the Federal Public Income Administration.

PART IV

General provisions

ARTICLE 40. None of the provisions of this law shall release financial entities or other persons obliged, whether financial entities, public notaries, accountants, trustees, auditors, directors or others, from obligations related to the legislation for the prevention of money laundering operations, the financing of terrorism or other offences provided for in non-tax laws, except for tax evasion or participation in tax evasion.

The sums of money from conduct that may be covered by article 6 of Act No. 25,246 are excluded from the scope of this Act. Individuals or legal entities seeking access to the benefits of this regime shall formalize the submission of an affidavit in this respect, without prejudice to any other measure that may be necessary for the purpose of corroborating the extents of feasibility for the acceptance of the present.

ARTICLE 41. They are excluded from the provisions of this Act, which are in any of the following situations:

(a) Declared in a state of bankruptcy, for which there has been no continuity of exploitation, in accordance with the provisions of Laws 19.551 and its amendments, or 24.522 or 25.284, as appropriate;

(b) Complaints or complained criminally by the former Impositive General Directorate of the then Ministry of Finance of the former Ministry of Economy and Production, or by the Federal Administration of Public Income, autarchical entity within the scope of the Ministry of Economy and Public Finance, on the basis of Laws 23,771 and its amendments or 24,769 and its amendments as appropriate, with respect to which the final judgement has been rendered prior to the entry into force;

(c) Complaints formally or criminally filed for ordinary offences, which are connected with the breach of their tax obligations or those of third parties, for which a final judgement has been rendered prior to the date of entry into force of this Act;

(d) The legal persons sincluding cooperatives cooperativa in which, as appropriate, their partners, administrators, directors, trustees, members of the monitoring council, counsellor who hold equivalent positions in them, have been formally denounced or criminally charged on the basis of Laws 23,771 and their amendments or 24,769 and their modifications or for common crimes that have connection with the breach of their tax obligations in respect of the present law

(e) Those who exercise or have exercised the public service, their spouses and relatives in the first degree of upward or descending consanguinity in reference exclusively to title III, in any of the powers of the national, provincial, municipal or Autonomous City of Buenos Aires.

In addition, the individuals who are in charge of any of the regimes established by this Act shall, in advance, waive the promotion of any judicial or administrative procedure in relation to the provisions of Decree 1043 of 30 April 2003 or to claim for tax purposes the application of procedures for updating any nature. Those who at the time of entry into force of this law have already promoted such processes must desist from the actions and rights invoked in them.

In the case of the waiver referred to in the preceding paragraph, the payment of coasts and expenses shall be imposed in the order caused, renouncing the fisco to collect fines.

ARTICLE 42. The Federal Public Income Administration shall be exempt from making a criminal complaint in respect of the offences provided for in Acts 23,771 and its amendments and 24,769, as appropriate, to the extent that the subjects concerned regulate their tax obligations in accordance with the provisions of Titles II and III of this Act, or to the extent that the subjects concerned regulate their tax obligations omitted in accordance with the provisions of Title I.

ARTICLE 43. The Federal Public Income Administration shall regulate the regime for the regularization of tax debts provided for in this Act within thirty (30) days from the entry into force of the Act and shall issue the supplementary rules necessary for the application of the regimes provided for in its Titles I and III.

ARTICLE 44. It is generally upheld by the end of one (1) year that the course of the limitation of the action to determine or require the payment of the taxes whose application, perception and control is carried out by the Federal Public Income Administration and to apply fines in relation to them, as well as the expiration of the instance in the trials of tax execution or judicial remedies.

ARTICLE 45. Please note that subjects who are employers under the provisions of this Act will maintain the benefits created by this Act, while not decreasing the total workforce up to two (2) years after the end of the benefit regime.

(Note Infoleg: by art. 1st of the Resolution No. 400/2011 of the Ministry of Labour, Employment and Social Security B.O. 02/05/2011 it is established that the total workforce referred to in this article, for employers who use the benefits created by Chapter II of Title II of this Law from the dictation of the reference rule, will be made up of active workers as of 30 November 2010. See art. 2o on clarification. Article 3 states that the period of DOS (2) years established by this article shall be computed from 31 December 2011)

(Note Infoleg: by art. 1 Resolution No. 122/2010 of the Ministry of Labour, Employment and Social Security B.O. 29/1/2010 states that the total number of workers referred to in this article, for employers who use the benefits created by Chapter II of Title II of this Act, starting from the dictation of the present, shall be the number of active workers as at 30 November 2009. See art. 2° of such clarification and art. 3 states that the period of DOS (2) years established by this article shall be computed from 31 December 2010)

ARTICLE 46. Subjects who are reached by the regularization regime established in this Act may concurrently access the benefits set out in Titles I, II and III thereof.

ARTICLE 47. The deadlines set out in articles 1, 14, and 26 may be extended for an equal period by the national executive branch.

ARTICLE 48. Please note that the powers granted by articles 36 and 37 of Act No. 25,877 to the Ministry of Labour, Employment and Social Security are governed from their respective terms of reference, including the exercise of the powers contained in Act No. 11,683, which was ordained in 1998 and its amendments and Decree No. 801 of 7 July 2005, of the decision of the Ministry of Labour, Employment and Social Security dated 19 August 2005, supplementing its rules of procedures, allocation of procedure.

ARTICLE 49. Article 6 of Act No. 25.877 shall be repealed from the entry into force of this Act.

ARTICLE 50. The provisions of this Act are of public order and shall enter into force on the day of publication in the Official Gazette.

ARTICLE 51. Contact the Executive.

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

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JULY C. C. COBOS. . EDAURDO A. FELLNER. . Enrique Hidalgo. . Juan H. Estrada.