Accounting Law Decree 13100/57 - Amendment - Full Text Of The Rule

Original Language Title: LEY DE CONTABILIDAD DECRETO 13100/57 - MODIFICACION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
LAW OF CONTABILITY Decree No. 2.647 amends article 22, paragraph 2, of the Accounting Act.

Bs. As., 2/9/77;

VISTO Article 22 of the Accounting Act regulated by Decree 13.100/57, as amended by Decrees 5.143/61, 519/63, 5.138/66, 2.560/71 and 693/77, and


That there is a high percentage of debts whose amount does not cover the administration costs that produces the management of their collection.

That it is necessary to give greater flexibility to the procedures set out in Decree 13.100/57 (modified in their amounts by Decrees 5143/61, 519/63, 5.138/66, 2.560/71 and 693/77) of the Accounting Act.




Article 1 Artículo Modify the second regulation of article 22 of the Accounting Act, as provided for in Decree No. 13,100/57 and the amendments adopted by decrees 5.143/61, 519/63, 5,138/66, 2.560/71 and 693/77, which shall be drafted as follows:

2nd) "They will not initiate debt collection processes that are less than three hundred pesos ($ 300), proceeding directly to their accounting administrative disabling. In debts whose amount is between three hundred pesos ($ 300) and one thousand five hundred pesos ($ 1,500) they will try to collect in the domicile constituted by the debtor or in which it arises from proceedings carried out for that purpose. If this management fails, its debtors of the Fisco will be declared without further processing. If the debts exceed one thousand five hundred pesos ($ 1,500), their payment must be claimed with a time-frame and by means to ensure their notification to the debtor. Overpassing the amount of 8 thousand pesos ($ 8,000) such notification shall be made on the basis of a single notice and on the expectation of initiating the relevant judicial actions. In debts exceeding one thousand five hundred pesos ($ 1,500), these actions will be made prior determination of the identity and economic situation of the debtor."

Art. 2o o Contact, post, give to the National Directorate of the Official Register and archvese.


José A. Martínez de Hoz. José M. Klix.