FISCAL PROCEDURES Regulation of Act No. 11.683. DECEMBER No. 1.397

Bs. As., 12/6/79

VISTO the dictation of Law No. 21.858, which introduces amendments to Law No. 11.683, text ordered in 1974 and its amendments, and

CONSIDERING:

Article 5 of Act No. 21.858 provides that the National Executive shall issue the Rule of Law Decree No. 11.683 in accordance with the text to be ordered.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Superintendency Function Exercise Article 1 — The powers of superintendence, when the lower one acts under a regulated procedure can only refer to the control of legitimacy Authorities - Faculty Art. 2o o The powers conferred upon the authorities of the Directorate-General of Impositive by articles 7o, 8o and 9o of the Act and that article 110 of the Act states applicable, as appropriate, to the taxes governed by their respective laws, include the power to apply for such taxes, the other rules of the law and these regulations which determine the manner in which such powers must be exercised. Replacement of Administrative Judge Art. 3o o The Director-General and the Deputy Director-General of the Directorate-General for Impositive Affairs shall be replaced in the exercise of all the functions assigned to him by the following officials:

(a) Area, subzone and region leaders;

(b) Section heads;

(c) Heads of Agency and District Chiefs.

Delegate administrative judges shall have such jurisdiction throughout the Republic, while the exercise of this authority is derived from an imponible fact whose configuration or control is possible at the usual headquarters of their activity.

Please also provide all the officials mentioned in this article with the release of debt vouchers for the collection of tax credits by court or the management of their verification in any kind of universal trials.

The Director-General shall establish the manner in which administrative judges shall be replaced in the event of absence or impediment. The lack of title of accountant or counsel shall not prejudice designations with administrative judge powers in any position or level, when they relapse into persons who have served as holders of such functions prior to 1 January 1974, and act as such at the time of their new designation.

Suspension of Terms Art. 4o de Where a procedure cannot be continued before the intervening administrative judge on the basis of the organization of the Impositive General Directorate, the terms shall be suspended during the period between the referral and the receipt of the file by the respective offices, including the days for such acts. Views Art. 5o . The Director-General shall determine the officials of the legal service that shall be competent to issue the opinion provided for in article 10 of the law which shall be required only prior to the dictation of the resolutions that decide the situations provided for in article 9 (b) of the law and which resolve the appeal referred to in article 74 of this regulation. Art. 6o o The administrative judge, if necessary, may resort to the assistance of specialized officials from other State units who shall issue such opinions as may be requested without delay; and if for any reason this aid is not provided, the Directorate-General shall inform the superintendent agency. Art. 7o o The legal opinion prior to the ruling of an administrative judge shall be issued on the basis of advice in accordance with the circumstances of the case, establishing the interpretation, scope and meaning of the applicable rules. Exemption Orders Art. 8 de Orders for recognition of tax exemptions under the legal regime that is regulated shall be settled by the heads of the Revision and Resources Sections or those who replace them, following a report from the home office.

The Directorate-General is empowered to consider the submission made to be of the nature of consultation, and to grant it the treatment provided for in rule 12 of these rules.

Art. 9o o Without prejudice to the substitutions provided for in the preceding articles, the director and the deputy director-general with respect to the whole Republic, the heads of area, subzone or region with respect to the units in their office may intervene through superintendence in any of the procedures provided for in the present decree to abrogate the knowledge and decision of the cases raised. Returns . Replacement Art. 10. Please refer to the Director-General to determine which officials may replace him in the functional administrative order, to have refunds or credits of payments or excess income made by taxes, fees and charges from the collection accounts and to subscribe payment orders concerning the movement of funds.

Staff members, and to the extent determined by the Directorate-General, may order the filing of proceedings that are in principle not of fiscal interest.

General Resolutions Art. 11. The powers conferred by articles 7 and 8 of the Act may not be exercised in the same resolution. Any general resolution should specify its legal framework. Consultation - Effects Art. 12. The views of staff members in response to the consultations that the taxpayers, those responsible or third parties make will not be recurring and will not produce legal effects, nor for the Directorate-General or consultants.

The submission of the consultation does not suspend the course of the deadlines, nor does it justify the failure to comply with the obligations of the consultants.

Article 13. The Directorate-General shall regulate the cases, forms, periods, effects and other aspects relating to the constitution, change and subsistence of the domiciles referred to in Art. 13 of the law. Art. 14. Any submission made in the course of the procedures governed by the law shall be made directly by the intervening office or by the General Directorate. Determining On the Deadline Art. 15. In order to determine the reasonable market price referred to in article 25 (b) of the Act, the Directorate-General may request assessments and reports to public or private entities. This price may also be established through the application of valuation tables prepared by the Agency on the basis of information obtained. In no case shall the price referred to in this article be less than the tax valuation of the respective property. Art. 16. For the purposes of article 25 (c) of the Act, verified inventory differences arising from the inventory takings carried out by the Directorate-General shall be considered in accordance with the systems or methods that it deems appropriate to apply, in each particular case or in general, as well as differences arising from the incorrect valuation of the respective property taking into account the provisions of the income tax rules.

When the inventory differences referred to in the previous paragraph are verified in the initial period, the legal presumptions may be applied to the predecessors, partners or sole owner of the verified entity. In that case, the presumption of the last paragraph of article 25 (c) of the Act shall be referred to the last fiscal period concluded prior to the date of initiation of activities of the said entity.

Art. 17. The presumption of article 25 (d) of the Act may also be applied in respect of advances and payments on account that, for the enclosed charges, it is appropriate to enter on the basis of operations carried out during the fiscal period in which the control is carried out. Terms calculations Art. 18. Administrative working days are considered to be such for the public administration. The terms relating to proceedings before judicial bodies or the Public Prosecutor ' s Court are those arising from the respective procedural rules or expressly provided by the judges involved. Art. 19. Hours will begin to run from zero (0) hour of the business day following notification. Art. 20. For the purposes of the computation of the days of arrest, provided for in article 44 of the Act, it shall be considered to be days of imprisonment. Individual Successors in the Active and Passive of Companies or Exploitations Art. 21. They are covered by article 18 (d) of the law, both individual successors by onerous title and by free title.

For the purposes of that provision, it constitutes an economic unit capable of generating entirely the imponible fact regarding its owners or holders:

1o Any company or singular exploitation whose benefits, sales or respective wages are independently taxed by taxes subject to the aforementioned law regime.

2nd The plurality of companies or farms that together generate the taxable fact subject to any of those levies.

Trustees of the Preventive Contests Art. 22. Without prejudice to the provisions of article 18, subparagraph (b), of the law, prior to the board of creditors, the trustees of the preventive examinations shall request the Directorate-General for the verification of the tax credit that might exist, the record of the tax debt of the contestee. Obliged to Submit Judgment Art. 23. All those who are obliged to pay their own or other tax debt in accordance with articles 15 and 16, subparagraphs (a) to (e) of the law shall submit affidavits consigning the taxable matter and the corresponding tax, which shall be paid in the form and deadlines established for that purpose. The taxpayers are exempt from this obligation from those who represent or whose property they administer or liquidate those responsible identified in the first three subparagraphs of article 16 of the Act, unless any of them is contributory to activities whose management or administration escapes the counter-lor of the representatives, trustees, liquidators or administrators.

The Directorate-General is empowered to require, individually, in any case, the submission of affidavits to taxpayers, as well as reports on tax breaks.

Obligated contributors Art. 24. The obligation of taxpayers to submit an affidavit is fulfilled by filing by persons legally bound or authorized for that purpose. In this case, taxpayers shall be liable for the content of the declaration with the scope provided for in articles 21 and 57 of the Act. Other Obligated Persons Art. 25. Without prejudice to the liability provided for in the previous article with respect to taxpayers, all who have the duty to submit affidavits on behalf of taxpayers, in accordance with rule 21 of these rules, are liable for the content of the taxpayers, as well as for those who omit to submit, under the conditions and with the scope provided for in articles 18, paragraph (a) and 56 of the Act.

In particular, the obligation of those responsible listed in article 16, subparagraphs (d) and (e) of the law to submit affidavits on behalf of the taxpayers shall be deemed to be fulfilled when they do so through or by that of another person entitled to that end. . If representation, administration, direction or management is exercised simultaneously by several, the obligation of all shall be deemed to be fulfilled when any of them, empowered to do so, has submitted the affidavit, without prejudice to the responsibility that individually corresponds to him or to the others for the content of that declaration.

Failed contributors Art. 26. Without prejudice to the duty of those responsible specified in article 16 of the legal text, the surviving spouse and the heirs or their legal representatives are individually obliged to present the affidavits that the deceased taxpayer has not provided, including the imponible matter of the case until the date of the death, as well as to ratify or rectify the content of those submitted by the General Directorate. Art. 27. The administrators of the successions and, in the absence of them, the surviving spouse and the heirs or their legal representatives shall submit affidavits concerning the taxes for tax periods after the death of the offender. Extrinsic forms of the Jewish Declaration Art. 28. The affidavits shall be signed in their main part and annexed by the taxpayer, responsible or authorized representative for that purpose and shall be turned into official forms, with duplicates for the person concerned. . They will contain a formula by which the declarant claims to have made them without omitting or falsifying any data that should contain and be faithful expression of the truth. Administrative Liquidation Art. 29. When the provision of data necessary for the administrative settlement is made in the form of affidavit, the rules of the previous article shall apply. Art. 30. In the case of levies subject to the administrative liquidation regime provided for by the last paragraph of article 20 of the Act, the restitutional or recharged interests, if any, shall begin to run in all cases from the day of the established general maturity.

If the person responsible is disqualified, the person may enter provisionally before the expiration and the result of the determination, the amount that he deems appropriate to which the interest or surcharges will not apply.

Art. 31. When the disconformity with the administrative liquidation arises, the respective resolution shall be issued within fifteen (15) days of the filing date of the claim. . If this relates to conceptual issues, the corresponding view should be given within the same period.

Not observing the terms indicated by the Directorate-General, the claim raised will be accepted.

Art. 32. If the General Directorate, in accordance with the authorization contained in the last paragraph of article 20 of the Act, provides that the accessory of any of the taxes to its office shall be liquidated in the manner provided for, the third and final paragraphs of article 23 and article 24 of the law shall apply, with the exception that the dissformity of the contribution shall be manifested within the fifteenth days of the settlement. Art. 33. When it comes to miscalculation of the administrative liquidation, which had been resolved without substance, the repetition path will be issued. Determination of Taxes Art. 34. If in the course of a verification the taxpayer had pleaded in writing on matters of fact or of law related to the determination of the tax, the administrative judge shall issue himself on the objections or observations of the prosecutor in the ruling which determines the tax and the merit of the evidence produced or the reasons for which the offer was not made, if any. Art. 35. In the procedures in which the taxpayer or responsible offers evidence that makes his or her right, his or her admissibility, substance and diligence shall be governed by the rules contained in Title VI of the Decree No. 1,759 of 3 April 1972 in those aspects not regulated by law and these regulations, not admitting the claim provided for in article 60 of the aforementioned decree.

The evidence referred to in the preceding paragraph shall be produced within the term of thirty (30) days after the date of notification of the order admitting them. . This time limit will be extended by resolution founded by an equal and one-time span.

In cases where the taxpayer or responsible does not produce the evidence within the time limit set out in the preceding paragraph, the administrative judge may issue a ruling without it.

The administrative judge may, at any time of the proceedings, have the checks, controls and other evidence that, as measures to better provide, considers necessary to establish the real situation of the facts.

From Pago Art. 36. The payment of taxes, fees, interests, surcharges, updating and fines, the perception of which is carried out by the Tax General Directorate, shall be made exclusively by deposit in the special accounts of the Bank of the Argentine Nation and of the banks that the General Directorate has authorized or authorized in the future to that object, except those for domestic taxes; national fund of viality (covers); national supplementary fund of viality (covers); Art. 37. The tax burden agreements do not exempt taxpayers, retention agents and other officials from their obligations under tax regulations, nor do they agree to the authority of third parties to administer to the Directorate-General on behalf of the rights holders, exemption or return of taxes. Art. 38. Those responsible shall communicate to the Directorate-General, except for a general provision to the contrary, the place, date, form and amount of the payments they make (article 33 of the Act).

The payment made elsewhere than the one specified in article 32 of the Act must be communicated with the taxpayer ' s tax address.

Art. 39. The update referred to in art. 38 of the Law shall be carried out considering the variation in the respective index between the month in which the general expiration of the fiscal period took as the basis of the General Directorate and the last month prior to the date of payment. Feature Intimation Art. 40. For the purposes of the application of articles 44 and 47 of the Act, it shall be understood by a fedative intimation that was carried out by the means provided for in article 100 of the Act. Arrest Punishment Art. 41. With regard to article 44 (c) of the Act, the lack of issuance of invoices or equivalent documents shall be corroborated by means of a record issued by officials authorized by the Directorate-General for that purpose. This record will make faith until its falsehood is proved.

For the purposes of the application of the rule referred to in the preceding paragraph, it shall be considered that no invoice has been issued when the document concerned is reached by any of the following assumptions:

(a) It is not issued for the entire amount corresponding to the operation performed, according to the quantity, price, species, etc. of the respective goods and services, or when it contains bonuses or discounts not adjusted to the reality;

(b) It is not issued in the form, conditions and other requirements determined by the General Directorate;

(c) It has not been recorded in the records and in the manner established by the Directorate-General or when the registration has not been carried out after the time limit provided by the Agency for doing so.

Art. 42. The record of evidence referred to in the third paragraph of article 44 of the Act shall contain mention of the notifications or records made, with express record of the dates of the notifications and the failure to comply. It shall also be signed by the intervening administrative judge with a fist and a letter to record the summoning of the alleged offender for the day, time and place of the court hearing.

For the preceding purposes, the summoning of the alleged offender shall be carried out by any of the means provided for in section 100 (b), (e) and (f) of the Act.

Art. 43. In the court hearing, the entire evidence of which the taxpayer or responsible attempts to defend their rights must be produced. Art. 44. Once the arrest has been terminated, the decision or sentence shall be made by office to the Federal Police Section or Delegation for the domicile of the offender to give effect to the detention, which shall be carried out in the establishments provided by the police authority. Prison Penalty Art. 45. In cases where, in accordance with article 77 of the Act, imprisonment may be appropriate, the Impositive General Directorate shall act as a plaintiff. Art. 46. Article 46 of the Act shall be deemed to have been convicted of a sentence or a final decision to a fine by virtue of that article to commit an offence covered by it, after that sentence or resolution. Art. 47. For the purposes of the application of article 46 (b) of the Act, in the case of taxes not paid for annual fiscal periods, in order to determine the amount of the omitted tax obligations, the corresponding ones shall be computed for each calendar year, or in the case of taxpayers or officials who carry out annual balance, those for each period.

The amount provided for in such a rule to be considered in each case shall be applicable to the period in which the omitted obligations correspond, and shall be referred to in the amount of the tax exclusively.

Relative Duties of Control Art. 48. The taxpayers or those responsible shall retain the proofs and documents that credit the operations linked to the taxable matter, for a term that shall extend to five (5) years after the limitation of the fiscal period is in place.

The same obligation applies to retention agents, perceptions and persons who must produce information, in respect of proofs and documents relating to transactions or transactions that give rise to the retention of the tax or the information of the case.

The maintenance duty also extends to the books and records in which the operations or transactions indicated have been recorded, even if the holder is not obliged to carry them.

Art. 49. When a supervisory officer or employee requires the presentation of books, annotations, documents, proofs and other judgements, the person responsible must display them in an orderly and classified manner that is best suited for the verification that is performed.

Failure to remedy the non-observance of this duty, in the face of the requirement of the verified official or employee, shall be regarded as passive resistance to control.

Public Officials Art. 50. Where the collaboration of public officials required for the purposes of tax collection, the mere performance of duties set out in Act No. 11.683, the Directorate-General may address the public office whose information or action is relevant to the stated purpose and only the corresponding hierarchical path will be required when the requested cooperation requires measures that require mere compliance with legal duties. . The latter will also follow when public officials directly required by the General Directorate do not provide the appropriate collaboration. Art. 51. Liquidations and intimations of compensatory interests in which the signature of a responsible official or administrative judge is appropriate may be made with facsimilar impression. Prescription Art. 52. The tax breaks for prescribed years can be verified when they incite in enforceable determinations. Art. 53. The Directorate-General shall not require the payment of prescribed taxes unless the person responsible has expressly or tacitly waived the prescription.

They are covered by the provision of article 59 (b) of the Act, non-tax taxpayers in respect of which the statute of limitations is governed by law 11.683 and whose declaration and perception is made on the basis of affidavits. To this end, it shall be considered as non-registered to the subjects of tax duties covered by article 15 of the Act, whose status as taxpayers has not been manifested by the presentation of an affidavit or administrative determination of the tax or that they are not registered with the registration number assigned for the purpose of the payment of the tax. In the case of taxpayers to whom the General Directorate has informed them of the cancellation of their registration number, the status of "non-registered" shall govern for the fiscal periods that expire from that notification, unless the holder continues to file affidavits.

Taxpayers whose liquidations are interdependent and are registered in any of them are not covered by the provision of article 59 (b).

In the other taxes and for the same purpose the registration shall be judged only for each of them. . For the levies covered in Title II of the Internal Tax Law, the registration status will be judged in relation to the tax activity that originated it.

Summary Art. 54. The non-education of summons available to the general director shall be based on objectively general situations and invoked in the relevant resolutive act. Reconsideration and Appeal Resources Art. 55. The evidence provided with the remedy of reconsideration shall be governed by the provisions of rule 35 of these rules, except as far as the time limit is concerned, which shall be thirty (30) imprrogable days. . If new evidence is not provided, it will not be necessary to re-dict. Art. 56. Payments of advances and other payments on account, interest and respective updates may be made only through the means provided for in rule 74 of these rules. Art. 57. In the absence of any discussion of matters relating to the origin of the levy, the interests of the secrecy of article 42 of the Law and the respective administrative updating liquidations may only be resorted to by the means provided for in article 74 of these regulations. Art. 58. In those cases where the law establishes limits of competence for the amount, it should be understood that the sum mentioned includes the tax and the update to the last month prior to the date of the appeal. Embargo General Art. 59. The general embargo on funds and securities referred to in article 92 of the Act shall be carried out by means of an office issued by the judges involved in the Central Bank of the Argentine Republic, which shall immediately communicate by telex the hindrances of the measure to the respective institutions.

Without prejudice to the subsistence of the measure referred to in the preceding paragraph, the Directorate-General may authorize the incumbents to carry out such operations as are indispensable in order to preserve the value of the assets seized.

Preventive Embargo Art. 60. The guarantees offered in lieu of the preventive embargo shall be accepted or administratively rejected within a period not exceeding ten (10) days. Arrangements for the Cancellation of Tax Debts Art. 61. The power to make arrangements only includes legal acts that consolidate, update or refine fiscal credit without affecting its integrity and indisposability. Incobrability of Taxes and Fines Art. 62. If, after exhausting the measures of the case, the Directorate-General shall verify that the tax credit for tax, fine, updating, interests and other accessories is incobrable because of insolvency, absence or ignorance of the debtor ' s whereabouts and provided that the subsistence of such circumstances during a reasonable period of time renders the performance of the tax credit illusory, the administrative judge or other officials to whom the General Directorate authorizes the execution of such an impasse

The same authority shall have the officials mentioned in the preceding paragraph, when the fiscal debts do not exceed the minimum amount of executable periodically fixed by the General Directorate.

Without prejudice to the above provisions, the same officials will be able to dispose of the final deviation of the debts if they do not exceed the minimum amount established by the Ministry of State of Finance on a proposal by the General Directorate.

Honorary Art. 63. In no case can the payment of fees referred to in article 98 of the law be admitted before the full satisfaction of the tax credit. Signature facsimilar Art. 64. In the cases of summons, notifications, intimations of payment, etc., practiced in the manner provided for in article 100 (c) of the Law, the Director-General may authorize the signature to grant . with validity for the entire national territory. to be that of the head of the Recaudation Department or that of the authorized official to replace it. Competition for Acts of Constance and Notifications Art. 65. For the purposes of the recording of records and the execution of notifications, in the cases provided for by law and these regulations, the terms "agent", "employed" and "functional" shall be equated. Exemption of Sanctions - Spontaneous Presentation Art. 66. In cases in which the spontaneous filing regime is established, it shall be governed by the following articles. Art. 67. In accordance with the provisions of article 111 of the Act, offenders are exempt from interest, fines and any other penalty from the laws and regulations relating to taxes by the Tax General Directorate, which regulate this situation by complying with the tax obligations omitted, in the form and conditions set out in these Regulations. They are not covered by the provisions of article 111, the amounts owed for updating.

It shall be understood in compliance with the omitted tax obligations, when the tax must be made compulsory by affidavit, the filing of the tax and the simultaneous payment of the tax, which is paid or in instalments, provided that at the end of the extension plan granted by the Tax General Directorate the obligation is completely cancelled.

In the case of taxes subject to the administrative liquidation regime, spontaneous presentation should also be improved by payment or regularization, in addition to the relevant self-liquidation. Otherwise, the benefits of this regime will expire and the corresponding sanctions will be reborn, plus the interests of article 41 of the law since the general expiration of the obligation.

With regard to seal tax, the exemption from sanctions shall apply exclusively to infringements of the rules of articles 18 and 51 of the text ordered in 1977 and their modifications, and their correlatives of the previous regulations, provided that acts or encumbered operations have been documented in legal accounting records.

Also, in the matter of seals, it will reach:

(a) To all acts or operations in which the person responsible is entitled to enter the levy by affidavit, when the existence of such persons is recorded in books of accounting carried out in legal form or authorized by the Directorate-General of Taxation by means of seats made within the statutory term for payment of the tax;

(b) To acts or operations granted by public writing.

Art. 68. The release of sanctions does not include offenders to taxes not expressly benefited by the spontaneous filing regime or those who incur or have incurred the offences provided for in articles 39 and 43 of the Internal Tax Law (text ordered in 1977 and its amendments) and those punished by arrest or imprisonment for articles 44, 46, 47, 48 and 50 of Law 11.683, text ordained in 1978. Art. 69. In order for the spontaneous presentation to benefit the offender, it will be necessary in any case, that it does not occur as a result of an initial or imminent inspection or observation of the fiscal distribution or complaint filed that are directly or indirectly linked to its tax situation.

Cases of spontaneous rectification of primitive affidavits submitted at the request of the General Directorate shall lose such character if the modification is made before one (1) year after the date of the original submission. In this case it will be appropriate to apply interest on the difference of tax between one and another, computing the terms from the general maturity established for the entry of the tax to the date of payment of the tax, of the request for extension or, if any, of the filing of demand for payment by the court.

Art. 70. The Impositive General Directorate may suspend the benefits of spontaneous presentation for certain areas or radios. To this end, the local authority of that distribution must make known such a decision in a local publication, at least for two (2) days in alternate form and at a time not less than one (1) month after the date of the second publication.

The suspension of the benefits of the spontaneous presentation will affect those responsible who have in the area or radio demarcated the headquarters of some of their activities or their actual, legal or special address accepted by the General Directorate, and will remain for a term not exceeding one (1) year from the date set for the initiation of the control.

This benefit will also be kept on hold and for the same term for the condominos, partners, directors and synods of those responsible in the demarcated areas or radios.

Art. 71. Administrative proceedings constitute evidence to assess the spontaneity of the presentation. Art. 72. When registered taxpayers accept the spontaneous filing regime only for the last of their fiscal exercises, only the benefit will be matched with all the scopes provided for in the preceding articles if their presentation was made after ninety days (90) from the respective expiry. If the submission is made in such cases previously, the reciprocating interests shall be excluded from the release which, in the other respects, will have the remaining scopes. Art. 73. In no case will the benefits of spontaneous presentation reach the overdue advances, corresponding to ongoing fiscal periods. Appeal to Director General Art. 74. Where a special recursive procedure is not provided for in the law or in the present regulation, the taxpayers or those responsible may lodge a complaint against the respective administrative act of individual scope, within fifteen (15) days of notification of the same, an appeal filed with the director-general, having to be presented to the official who gave the appeal.

Individual administrative acts emanating from the Director-General may be resorted to in the form and time provided for in the preceding paragraph.

The administrative act emanated from the Director-General, as a result of the procedures provided for in the preceding paragraphs, shall be resolved without substance and shall have the final character being challenged only by the way provided for in article 23 of Act No. 19,549.

In all cases, the provisions of article 12 of Act No. 19.549 shall apply, and the Director-General shall decide on remedies, subject to legal opinion, within a period not exceeding sixty (60) days from the interposition of the remedies.

The Director-General may determine which staff members and to what extent they will replace him in the functions referred to in paragraph 3 of the present paragraph.

Stimulus Fund Art. 75. For the purpose of applying the distribution system referred to in article 113, subparagraph (a), of the law, the proportion to be used shall be given by different weights for each of the different concepts that make up the total salaries that the agents perceive during the year, in such a way that they have a significantly greater relative impact those items common to the entire staff.

With regard to the regime of subparagraph (b) of that rule, the respective amount shall be distributed among the agents that have been made creditors to the same, in proportion and in accordance with the order of merit that shall be established according to the system that is implemented, taking into account the allocations called: basic, special bonus, hierarchy and antiquity or the designations that may be adopted in the future.

The Directorate-General may make regular payments in respect of advances on the basis of the participation of each agent in the distribution of the Emulus Fund which will ultimately result in the closing of the respective fiscal year, provided that the calculation of such advances is carried out in the manner established by law and this article, and that the corresponding amount for each exercise is not exceeded.

The Director-General and the Deputy Director-General shall participate in the distribution of the Stimulus Fund referred to in the present article, taking into account the total remuneration assigned to them in accordance with the respective provisions for the performance of such positions.

Tribunal Fiscal Art. 76. The plenary referred to in article 137 of the Act shall be held within fifteen (15) days of the resolution which provides for its call, and the time limit for the dictation of the legal doctrine shall be forty (40) days.

If for any reason the two-thirds majority referred to in the fifth paragraph of the above-mentioned article cannot be assembled, the President shall return the case, within the third day, for the judge to sentencing it within the time limits of the law. For the computation of the quorum and the decision are not considered in exercise to the vowels in use of the license.

Art. 77. The chambers of the Prosecutor ' s Court shall meet in a joint agreement, irrespective of their competence, where administrative or common interest decisions are necessary for the Body, in addition to those provided for in the fourth paragraph of article 137 of the Act. Art. 78. The rebelliousness, in any state of the case, must be decreed on its own motion or on request. Art. 79. The general rules provided for in the Act shall be applied for the conduct of evidence of prior and special pronouncements. Art. 80. For the purpose of the submission of the pleadings, the parties may be surrendered in the manner provided by the Internal Rules of Procedure. Art. 81. Taxpayers who have a domicile in the interior of the Republic may submit the remedies referred to in article 130 of the law to the unit of the Directorate-General for Impositive or the National Customs Administration, which corresponds to that domicile, within the terms of law and in the conditions and in the manner determined by the regulations of the Fiscal Tribunal. Art. 82. In the cases of the preceding article, the offices of the General Impositive Directorate or the General Customs Administration shall act as relevant units of the Public Prosecutor ' s Court to receive submissions to the Tribunal within forty-eight (48) hours. Art. 83. Where witnesses who are not endowed in the Federal Capital are to be provided for the purposes of the proceedings, if any party so requests, the testimony shall be given to the head of the delegation, district or agency of the Tax General Directorate or the National Customs Administration which corresponds to the witness ' s domicile, under the conditions and forms determined by the Regulations of the Fiscal Tribunal. Art. 84. When the Public Prosecutor ' s Court is to sit outside the Federal Capital, it may establish its provisional seat at the headquarters of the unit of the Tax General Directorate or the National Customs Administration corresponding to the place of its performance. Art. 85. The fines imposed by the Tribunal shall be entered through the use of seals and stamped seals, and shall be used for General Rent. Art. 86. The costs imposed by the judgement shall be entered into an account of the Bank of the Argentine Nation on behalf of the Fiscal Tribunal, with an indication of the cars to which they belong.

The relevant check will be issued with the signature of the intervening vowel, or the subrogate, and the secretary.

Public Officials Designated as Peritos Art. 87. The Directorate-General for Impositives or the National Customs Administration or the competent national agencies in the branch concerned shall be obliged to provide officials to carry out the expert measures required by the Public Prosecutor ' s Court, in accordance with article 159, freeing them from service to the extent necessary. No application of Update Art. 88. For the purposes of article 183 of the Act, it should be understood that the amount controverted to deposit shall comprise the total amount of the tax owed plus the accrued update from the date of expiration of the obligation to the last month prior to the date of deposit, and the corresponding interest to this last date. Promotion Regulation Art. 89. In cases of regional, sectoral or special promotional regimes, the allocation of competence to the respective enforcement authorities shall not alter the specific powers conferred upon the Directorate-General for the application, perception and control of the taxes entrusted to it. Art. 90. Default of Decree No. 1.160 of 17 October 1974. Art. 91. Contact, post, give to the National Directorate of the Official Register and archvese.

VIDELA.

José A. Martínez de Hoz Albano E. Harguindeguy