PROCEDURE Decree No. 1397/79 LEY 11.683 TRIBUTARY PROCEDURES. (TEXT UPDATED)

BUENOS AIRES, June 12, 1979

OFFICIAL BOLETIN , July 25, 1979

See Background

VISTO

the dictation of law 21.858, which introduces amendments to law 11.683, ordained text in 1974 and its amendments, and

CONSIDERING

Article 5 of Law 21.858 provides that the National Executive Power shall issue the Rule Decree of Law 11.683 in accordance with the text to be ordered.

THE PRESIDENT OF THE ARGENTINA NATION RIGHT: Exercise of superintendence function 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 - The powers conferred upon the authorities of the Directorate-General of Impositive by articles 7o, 8o and 9o of the law 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. 3 - The Director-General and the Assistant Director-General of the Impositive General Directorate shall be replaced in the exercise of all the functions that are assigned to them as administrative judges, by the following officials:

(a) Directors.

(b) Heads of Department, Subzone and Region.

(c) Heads of Division and Agencies.

(d) District Chiefs.

The Delegates ' Administrative Judges shall have jurisdiction in this capacity 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.

The jurisdiction of the Delegates ' Administrative Judges shall be exercised to the extent of the competence assigned to it by the Director-General of the Tax Directorate-General.

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 how the Administrative Judges shall be replaced in the event of absence or impediment.

The lack of qualification of accountant or counsel shall not prejudice designations with powers of Administrative Judge in any position or level, when they relapse into persons who:

(1) They have served as incumbents of these functions prior to 1 January 1,974, and act as such at the time of their new designation.

(2) They have served as holders of these functions on the basis of devices emanating from the Impositive General Directorate, with the source of the delegation provided for in Article 3 of Decree No. 453/80 and act as such at the time of their new designation.

( Article replaced by art. Decree No. 1,282/88. - Watch: since 13/10/88.) Suspension of terms Art. 4o - 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. Article 5 - 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 Act, which shall be required only prior to the issuance of the resolutions deciding the proceedings provided for in article 9 (b) of the Act and those which resolve the appeal under article 74 of this regulation. Art. 6o - The administrative judge, if necessary, may resort to the assistance of specialized officials of other State units who shall issue the opinions requested without delay; and if for any reason this aid is not provided, the Directorate-General shall inform the superintendent agency. Art. 7o - The legal opinion prior to the ruling of the 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. Orders for exemptions Art. 8o - 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 the response to the treatment provided for in rule 12 of these rules.

Art. 9o - Without prejudice to the substitutions provided for in the preceding articles, the Director and the Deputy Director-General with respect to the entire Republic, the heads of area, subzone or region with regard 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. 10th - Please provide the Director-General with a view to determining which staff members may replace him in the functional administrative order, to have refunds or credits of payments or excess income from taxes, fees and charges from the collection accounts and to subscribe payment orders regarding 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 shall 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 made by taxpayers, those responsible or third parties shall not be appealed and shall not produce legal effects, nor for the Directorate-General or for 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.

Home Art. 13 - The Directorate-General shall regulate cases, forms, periods, effects and other aspects relating to the constitution, change and subsistence of domiciles referred to in article 13 of the Act. 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. Determination on an alleged basis 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, check-in 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 in respect of the predecessors, partners or sole owner of the verified entity. In this 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, due to the charges covered, it is appropriate to enter on the basis of operations carried out during the fiscal period in which the control is carried out. Completion of terms Art. 18 - Administrative working days are considered to be such for the public administration. The terms relating to proceedings before judicial bodies or the Prosecutor ' s Court with 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 law, it shall be considered to be days of imprisonment. Individual Successors in the Asset and Liability of Companies or Exploitations Art. 21 - They are covered by article 18, subparagraph (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 these levies.

Trustees of preventive examinations Art. 22 - Without prejudice to the provisions of article 18 (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, to record the tax debt of the contestant. Obliged to submit affidavit Art. 23 - All those who are obliged to pay their own or other tax debt under 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.

Contributors required 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. Others Responsible 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, subparagraph (a) and 58 of the Act.

In particular, the obligation of those responsible listed in article 16, subparagraph (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 the presentation, 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 individual liability of the affidavits to him and the others for the content of the declaration.

deceased 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 taxable matter of the case until the date of the death, as well as to ratify or rectify in content of those submitted by the latter, when required 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. Extinct forms of the affidavit Art. 28 - The affidavits shall be presented in paper support, and signed in their main part and annexed by the taxpayer, responsible or authorized representative, or by electronic or magnetic means that reasonably ensure the authorship and unalterability of the same and in the forms, requirements and conditions that for this purpose establish the FEDERAL ADMINISTRATION OF INGRESOS PUBLICS Autarchical entity in the MINISTERIA.

In all cases they will have a formula whereby the declarant claims to have made them without omitting or falsifying any data that must contain and be faithful expression of the truth.

(Article replaced by art. 1 Decree No. 658/2002 B.O. 24/4/2002). 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 surcharged 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 temporarily enter before the expiration as a result of the determination the amount that he deems appropriate for which interest or surcharges are not applied.

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 relevant view should be given within the same period.

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

Art. 32 - If the Directorate-General pursuant to the authorization contained in the last paragraph of article 20 of the Act, it 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 Act shall apply, with the exception that the dissent of the taxpayer shall manifest within fifteen (15) days of the settlement. Art. 33 - When it comes to miscalculation in the administrative liquidation, which had been resolved without substance, the repetition path will be issued. Tax determination 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 ex officio the taxation and on the merit of the evidence produced or the reasons for which the offer was not made, as appropriate. 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 1,972 in those aspects not regulated by the law and these regulations, not admitting the claim provided for in article 60 of the said 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 deadline will be extended by resolution based on 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.

Payment 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 fund supplement 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 third parties to manage before the Directorate-General on behalf of duty-holders, exemption and tax refunds. Art. 38 - Those responsible shall communicate to the Directorate-General, except for a general provision to the contrary, the place, date, concept, form and amount of the payments they make (art. 33 of the Act).

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

Art. 39 - The update referred to in article 38 of the Act shall be carried out considering the variation in the respective index between the month in which the general expiration of the fiscal period taken as the basis of the General Directorate and the last month prior to the date of payment. Fatal intimation Art. 40 - For the purposes of the application of articles 44 and 47 of the Act, it shall be understood by a fervent intimation that was carried out by the means provided for in article 100 of the Act. Punishment of arrest 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, no invoice has been issued when the document in question is reached by any of the following assumptions:

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

(b) Be not admitted to 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 of the non-compliance. It shall also be signed by the intervening Administrative Magistrate, and shall include the summons 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 article 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. Pena de prisión 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 be reoffending, which, having been sentenced for a final sentence or determination to a fine by virtue of that article, commits again 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 shall be computed for each calendar year or, in the case of taxpayers or officials who exercise 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 on 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.

The FEDERAL ADMINISTRATION OF PUBLIC INCOME can establish procedures for the manufacture, transmission and preservation of vouchers, documents, books and records by electronic and/or magnetic means that reasonably ensure their authorship and inalterability, even in cases of documents requiring the signature of a person. (Paragraph added by art. 2° Decree No. 658/2002 B.O. 24/4/2002).

Art. 49 - When a supervisory officer or employee requires the presentation of books, annotations, documents, proofs and other judgements, the person responsible shall display them in the orderly and classified form 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 amounts to the mere fulfilment 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 be followed when public officials directly required by the Directorate-General do not provide 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.

The provisions of article 59, subparagraph (b), of the Act include non-tax taxpayers with respect to whom the statute of limitations is governed by Act No. 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 taxpayer status has not been manifested by the presentation of an affidavit or administrative determination of the tax or that they are not registered with registration numbers assigned for the purposes of payment of the tax. In the case of contributors 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 submit affidavits.

That communication will not be necessary if the taxpayer had failed to present their statements sworn during THREE (3) consecutive fiscal periods if these were annual or TREINTA and SEIS (36) consecutive periods when they were monthly. In such cases, their non-registering status shall govern the periods that expire from such breaches. (Convention of the second paragraph by Decree No. 1.299/98, art. 1 Watch: From 18/11/98.)

The provisions of article 59 (b) of the Act do not include taxpayers whose liquidations are interdependent and inscribed in some of them.

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

Summary Art. 54 - The non-education of sums available to the Director-General should be based on objectively general situations and invoked in the relevant resolutive act. Appeals for reconsideration and appeal 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 recital interests of article 42 of the law and the respective administrative updating liquidations may only be resorted to by the means provided for in rule 74 of these rules. 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. General Amber Art. 59 - The general embargo on funds and securities referred to in article 92 of the Act shall be carried out on an informal basis by the judges involved in the Central Bank of the Argentine Republic, which shall immediately inform the respective institutions by telex.

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 landing 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. Fixes for cancellation of tax debts Art. 61 The power to make arrangements only includes the legal acts that consolidate, update or refine the tax credit without affecting its integrality and indisposability, except when it comes to arrangements that involve the cancellation of tax debts with National Public Debt Titles or actions issued to that effect in the framework of the capitalization of the Fisco's aggressions or the general regularization regimes provided by the NAC EXECUTIVE PODER. (Article 16 of the Decree No. 1387/2001 B.O. 2/11/2001) 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 and 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 a decision may be rendered in such a matter.

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.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The procedure set out in Articles 92 et seq. of the law is applicable for the judicial execution of all tax credits, social security resources, customs taxes and other charges, as well as of their accessories, fines, coasts and guarantees established in security of the obligations whose co-payment is carried out by the FEDERAL ADMINISTATION OF PUBLIC INCOME MINISTERIAL

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The faculty conferred on the FEDERAL ADMINISTRATION OF PUBLIC INCOME to decree and write down precautionary measures through the Fiscal Agents also includes the authorization of its replacement or lifting, as appropriate, subject to the rules established by it. Where the amount resulting from the application of the percentage set out in the ninth paragraph of Article 92 of the Act is insufficient to cover the interests and costs, the acting judge, at the request of the Prosecutor, may arrange for its expansion on the basis of the liquidation to be accompanied.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: By virtue of the supplementary application of the Code of Civil and Commercial Proceedings of the Nation provided for in Article 116 of the said law, the court ruling that records the non-opposition of exceptions by the executed referred to in the last paragraph of Article 92 shall be in accordance with the relevant provisions of Articles 163 and 551 of the Code.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ....: The commandments of intimation of payment and embargo, as well as the notification of the sentence of execution or of which it records that there have been no opposite exceptions, in their case, shall be made by the officials referred to in Article 95 of the law subject to the provisions of Articles 135, 140, 141 and concordants of the Code of Civil and Commercial Procedure of the Nation. All other acts that may be reported in the course of the proceedings shall be carried out by such officials using any of the means provided for in subparagraphs (b), (e), (f) and, where appropriate, in the last paragraph of Article 100 of the Act.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ....: The designation of public martyrs and "ad hoc" justice officers who will intervene in each trial may be carried out directly by the Fiscal Agents, subject to the rules established by the FEDERAL ADMINISTRATION OF PUBLIC INCOME. Acceptance of office shall be made by a recorded record before the Public Prosecutor or by express and signed record, as stated in the written submission of his designation to the intervening court, and shall, from that time, be vested in all the powers and responsibilities of the assistants of justice. Such designations shall remain valid and effective for all subsequent proceedings, unless expressly revoked by the judge, the Procurator or the competent official of that agency.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The power to dispose of the auction of seized goods includes:

(a) Sign the edicts of law for publication;

(b) Request the reports referred to in Article 576 of the Code of Civil and Commercial Procedure of the Nation;

(c) Make communications to other pregnant or inhibiting judges and mortgage creditors; and (d) Practice notifications.

The order to verify the physical state and the occupation of the property must be ordered by the judge, in whose charge it will be, also, the approval of the auction and the resolution of all the questions raised regarding the processing (nulities, intervention of interested third parties, concurrence of the public force to the act of auction, regulation of the fees of the martyrdom, experts and other auxiliaries, physical de-powerment and delivery of the good to the buyer, etc.).

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The Fiscal Agents and Justice Officers "ad-hoc" may require the assistance of the public force for the purpose of locating or preventive interdiction of property in the trials of fiscal execution and prior court order to proceed with the kidnapping of the same.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The administrative estimation of fees of the Fiscal Agents and Lawyers who represent or sponsor the Fisco, not contested judicially by the executed within the CINCO (5) days of their notification, will be reputed accepted and firm being enabled in the same file in which the tax obligation whose judicial management they retribute was claimed.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The right to the perception of fees enshrined in Article 98 of the Law shall be exercised, in all cases, subject to the form of distribution that establish the internal rules dictated by the FEDERAL ADMINISTRATION OF PUBLIC INCOMES.

The bank fees and expenses that are deducted from the validity of this decree, originated in the deposit, transfer, surrender and payment of fees, shall be debited from the respective accounts in advance of their distribution.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The solidarity responsibility of the financial entities provided for in the first article incorporated by Law No. 25,795 a conti- nuation of Article 92 shall be realized according to the following guidelines:

(a) The existence of the precautionary measure shall be known from the moment it has been communicated by any of the means authorized in the law or in the Civil and Commercial Procedure Code of the Nation.

(b) The FEDERAL ADMINISTRATION OF PUBLIC INCOME .a through the Fiscal Agent. must credit the effective communication of the trade, the non-compliance of the embargo and the concealment, withdrawal or disposition of the goods, funds, values or rights of the executed taxpayer, existing in the entity at the date of the seizure.

(c) In order to establish the existence of such acts, the administrative judges, prosecutors and other competent officials of the FEDERAL ADMINISTRATION OF PUBLIC INCOME shall exercise all the powers of verification and information requirements conferred upon them by Articles 35, 92 and 107 of the law.

Dictate the court ruling that enforces the liability of solidarity and elapsed the time limit of TEN (10) days set in the last paragraph "in fine" without the entity complying with the payment of the corresponding amount, the Prosecutor shall proceed to execute it with the powers conferred upon it by law.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: In the cases referred to in the second article incorporated by Law No. 25,795 following Article 92 of the Law, the demand for fiscal execution shall be filed jointly against the guarantor and the taxpayer or the principal responsible for the claimed debt. In the event of the judgement of execution or ordering to issue the record of non-opposition of exceptions, the assets affected to the guarantee will be executed first. If these are not sufficient to cover the debt, execution will be followed against any other good or value of the executed.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The process, annotation and response of requests for reports on fíphysical or legal persons and on documents, acts, property or rights registered; and communications ordering the obstruction and lifting of precautionary measures or transfers of funds referred to in the second paragraph of Article 107 of the Law shall conform to the following guidelines:

(a) The transmission of data between the ex officionte agency (FEDERAL ADMINISTRATION OF PUBLIC INCOME) and the property registration, financial entity or third party recipient of the application, may be carried out by computer. Applicants and means of communication used should adequately meet the security and authenticity requirements of information, according to the procedures and techniques established by the FEDERAL ADMINISTRATION OF PUBLIC INCOME.

(b) The transmitted registry shall contain the essential data that permit the identification of the object of the application or communication; the surname or social name and the Unique Tax Identification Key (CUIT) of the person dephysic or legal; involved; the document, act, good or registered law; the file or act of origin; the court or interlinking unit; the type and amount of the interim measure, where applicable, and the law enforcement officer;

(c) The annotation and lifting of precautionary measures by this means will be carried out from 0.00 hours of the immediate day following the one in which they were transmitted computerically by the FEDERAL ADMINISTRATION OF PUBLIC INCOMES. Annotation or lifting in the above manner shall have priority over any other document, order or judicial or administrative office submitted for registration after that time;

(d) Applicants and programmes to be used in this operation should provide for the issuance of printed minutes containing the data indicated in subparagraph (b). Such minutes will be re-dressed for the body or entity officiated todosa all legal effects . the character of authentic recordable document. The procedure set forth in this article shall have the prevalence set out in Article 107, the second paragraph "in fine" of the law; and the printed minutes of the responses to requests for reports on domain holders and charges formulated by computer means, duly signed by the competent heads of FEDERAL ADMINISTRATION OF PUBLIC INGRESOS, shall constitute a sufficient document for the purposes of the auction of movable property.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The property records and other agencies or entities of the required NATIONAL EXECUTIVE PODER shall adopt the necessary precautions for the start-up of the operator within the NOVENTA (90) days of the date of validity of this decree.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: The organisms mentioned in the previous article shall evacuate, within the ten days of receipts, requests for information that, on the ownership of the registration, conditions of the same and charges affecting the acts, property or rights registered, shall be made by the competent officials who designate the FEDERAL ADMINISTRATION OF PUBLIC INCOMES.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005)

ARTICLE ...: In accordance with Article 107, third paragraph of the aforementioned law, the issuance of the information requested and, where appropriate, the annotation of embargoes or other precautionary measures on real estate, furniture or property rights recorded, or on the person of their holders and their respective uprisings, shall not be delayed, restricted, limited or suspended for the application of laws, decrees or supplementary rules. When requests for reports and for the annotation of precautionary measures are issued in trials of fiscal execution, the amounts of the receivables for the concepts referred to should be communicated to the requesting court or prosecutor, as appropriate, for the purpose of their inclusion in the respective liquidation of costs by the debtor.

(Article s/n incorporated by art. 1 Decree No. 65/2005 B.O. 3/2/2005) Judicial representation

ARTICLE... (Article Derogated by Article 2 of the Decree No. 1390/2001 B.O. 5/11/2001)

Honours 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 establish, valid for the entire national territory, that of the Head of the Recaudation Department or that of the authorized official to replace it. Competence for record-keeping 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. Art. 66 - ( Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/84.- Watch: From 7/8/1984.) Art. 67 - ( Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984. - Watch: From 7/8/1984.) Art. 68 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/84. Watch: From 7/8/1984.) Art. 69 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984. Watch: From 7/8/1984.) Art. 70 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984. Watch: From 7/8/1984.) Art. 71 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984. Watch: From 7/8/84.) Art. 72 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984. Watch: From 7/8/1984.) Art. 73 - (Article repealed by Decree No. 2.364/84, Art. 12 - B.O. 6/8/1984.- Monitoring: From 7/8/1984.) 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 and must be brought before the official who issued 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 (a) of the Act, 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 incidence of 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 periodic 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.

Fiscal Court 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 article 137, paragraph 4, 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 filing the pleadings, the proceedings may be handed over to the parties 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 General Impositive Directorate 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 Directorate-General for Impositive or of the National Customs Administration shall act in the relevant manner as units of the Prosecutor ' s Court to receive submissions to the Tribunal within forty-eight (48) hours. Art. 83 - Where, for the purposes of the proceedings, witnesses who are not endomicable in the Federal Capital, 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 of the National Customs Administration corresponding to the witness ' s domicile, under the conditions and forms determined by the rules of procedure 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 stamps and shall be used for general income. 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 cheque shall be issued with the signature of the intervening Vocal, or the subrogate, and the Registrar.

Public officials designated as experts 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 staff to carry out the expert measures required by the Prosecutor ' s Court, in accordance with article 159, by releasing them to serve as necessary. 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 consist of the total amount of the tax owed with more 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.

ARTICLE. Article 193 of the Act No. 11, paragraph 1, of the Act No. 11

(a) A circumstantial statement of the grounds that justify the course of action they propose.

(b) The date on which the deadline is met for the Fisco to be desisted without having to carry the causy coasts.

Notwithstanding the foregoing paragraph, the Directorate-General for Impositive Affairs and the Directorate-General for Customs shall be authorized to resolve without meeting such an elevator when any of the following assumptions are set up:

(a) If the pronunciation was analogous to another respect in which previously the PUBLIC INCOME SUBSECRETARIA had already issued an opinion.

(b) If the judgement is based on factual and evidence issues, or if the judgement is decided on the infraction of fines or other criminal penalties.

(c) If the imposition of the causy coasts is unfavourable for the National Fisco.

(d) If the sentence falls into a process initiated as a result of the filing of an appeal for amparo.

(e) If the pronouncement resolves the condonation of interests and/or sanctions on the basis of the application of rules issued after the hindrance of the litis and by which the benefits of this nature were established.

(f) If the judgement has been in violation of the Fisco in the terms in which it has caused the search in accordance with Article 164 of Law No. 11.683, a text ordered in 1998 and its amendments.

In the scenarios set out in subparagraphs (b), (c) and (d) of the preceding paragraph, the Directorate-General for Impositive Affairs and the Directorate-General for Customs shall, where appropriate, assess whether, in accordance with the circumstances surrounding the case, the appeal for the decision is made, taking into account the likelihood of obtaining a favourable decision in the Highway.

(Article without number incorporated by art. 1 Decree No. 871/2003 B.O. 15/4/2003. Monitoring from publication in the Official Gazette.) Promotional regulations Art. 89 - In cases of regional, sectoral or special promotional regimes, the allocation of competence to the respective implementing 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 1,974. Background - Article 61 replaced by art. 11 Decree No. 1005/2001 B.O. 10/8/2001; - Article incorporated after art. 62 per art. 7 Title VII Decree No. 290/2000 B.O. 3/04/2000. Vigilance: from 3 April 2000;