Property Tax Regimen Fiscal Real Estate - Full Text Of The Norm

Original Language Title: INMUEBLES FISCALES REGIMEN INMOBILIARIO FISCAL - Texto completo de la norma

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FISCRAL INMUEBLES DECRETO No. 2.045.

Bs. As., 24/9/80

VISTO Expediente No. 201.570/79 of the Registry of State of Finance, in which the dictation of new regulations concerning the state property regime is promoted, and

CONSIDERING:

That it is necessary to refine the requirements regarding the management of the fiscal real estate.

That the experience gathered indicates the inadequacy of the current rules in force.

That the efficient rationalization of state property imposes that the centralizing agency of the general administration and the sales of tax properties has a permanent and updated information on real estate availability.

It is pertinent to delineate the powers and obligations of the agencies that use tax properties.

The competence of decision-making bodies on the subject should be duly defined.

It is also relevant to clarify the regime applicable to the auto-archic entities.

That the national executive branch is entitled to this act in accordance with article 86, paragraph 2 of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 Artículo Mandatory intervention: The Ministry of Economic Affairs State Secretariat, through the General Administration of Public Prosecutions, shall intervene in any measure of government that involves the holding, either on a onerous or free basis, of the following acts concerning State property:

(a) Acquisition or disposal.

(b) Constitution, transfer, modification or extinction of other real or personal rights.

(c) Allocation or transfer of use.

Art. 2o o "Undestiny-free" properties will be considered "non-destiny" in the terms of Article 51 of the Accounting Law and Article 4 of Decree No. 3.660/61, properties that are unaffected and those that are not necessary for the specific management of the service to which they are affected. Partially used in the non-partisan part, leased to third parties, those affected to future plans that do not have approved funding for their realization and those granted in precarious use to the entities provided for in article 53 of the accounting law, shall be considered as included in the "non-target" realm concept, when the journal agency did not resume its use within five years from the date of the respective authoritative act. The General Administration of Public Prosecutions is empowered to carry out the messura and deslinde of the partially used properties. The "non-destiny" properties, once the record is broken by the regulation of article 100 of the accounting law, will be registered in the jurisdiction of the State Secretariat of the Treasury - General Administration of Tax Inmuebles until their disposal or reassignment is available to another agency. Where practical reasons suggest it, the State Secretariat of the Treasury may provide that the reporting agency maintains the administration of the property until it is decided on its subsequent destination.

Art. 3o o Administration by the user agencies: The administration by the user agencies, in the terms of Article 51 of the accounting law, shall be limited to the use and maintenance of the property affected to their service. If they become unnecessary for the provision of the service to their office, they shall communicate such circumstances within a maximum period of 60 days to the Secretary of State for the Treasury-General, refraining from holding or encouraging acts involving the transfer of their use or ownership to other public entities or individuals. The existence of charges imposed on legacies or donations of property will not be considered an impediment to their "unfair" denunciation, with the responsibility of the Ministry of State of Finance for direct or indirect compliance. The denunciation of "non-destiny" properties shall be carried out by the head of the administrative service of the jurisdiction where they are within the maximum period of time, in the case of non-compliance with that obligation the establishment of the judgement of respective responsibility. Art. 4o — Substantial procedure: Without prejudice to the provisions of the previous article, if the existence of unreported properties that are not affected to the management of the service provided by the agency in whose jurisdiction the Ministry of State of Finance, after the instruction of a very large information procedure, shall raise the case history to the national executive branch.

Art. 5o o Registers: The Secretary of State of the Treasury - General Administration of Public Inmuebles Fiscales is empowered to collect from the various agencies all information regarding the use and availability of state property. To that end, it will be responsible for the preparation of the following state property records:

(a) "Undestiny-free" registers: The claims of "non-destiny" property that the agencies have made or carried out pursuant to article 51 of the accounting law and article 4 of Decree No. 3660/61 shall be recorded.

(b) Registration of Property Requirements: Applications for use by the various agencies of the national State shall be registered.

(c) Registration of Property, Act No. 13.539: Property shall be registered, property that is not necessary for the performance of the services provided by the national State.

(d) Register of leased property: Located tax properties will be registered to third parties.

(e) Register of Property Granted in Precarious Use: Property whose free and precarious use is granted to entities provided for in article 53 of the accounting law shall be registered.

Art. 6o o Assignment or transfer of use of property between State agencies: The allocation and transfer of use of property between agencies of different jurisdiction in the terms of article 51 of the accounting law shall be arranged by resolution of the General Secretariat of the Presidency of the Nation. Applications for assignment or transfer shall be accepted by the Secretary of State of Finance - General Administration of Tax Inmuebles, an entity that, after undertaking the study of respective availability, shall refer the background for its resolution to the General Secretariat of the Presidency of the Nation. When the transfer takes place between units of the same jurisdiction, it shall be authorized by the respective Minister, Commander-in-Chief, Secretary-General of the Presidency of the Nation in his case, or competent authority in the Legislative and Judicial Powers, Court of Audits or Autonomous entities. All transfers or assignments shall be communicated to the Ministry of State of Finance for intervention and registration in the National Accounts and in the General Administration of Public Prosecutors.

Art. 7o o Auto-archic entities: Any transfer of property from or to an auto-archic entity, company or society of the State with respect to the National Administration shall be carried out on a onerous basis in accordance with the value determined by the Court of Taxation, except in the cases duly justified in which they are granted exclusively their precarious and free use. Property affected to the auto-archic entities, companies or companies of the State shall be denounced, if they devine unnecessary, in the terms of article 4 of Decree No. 3,660/61 for the sole purpose of entrusting their sale to the Ministry of State of Finance - General Administration of Inmuebles Fiscales, an agency that must enter its production to the own resources of the reporting entity for property investments. This complaint will be optional in the case that the respective auto-archic entity, company or society of the State possesses capacity for real estate disposals. The reporting entity will maintain the administration of the property until its disposal.

Art. 8o o Default of the rules of Decree No. 13,100/57 regulating article 51 of the accounting law and its amendments and additions provided by decree No. 5.506/68 and 6,698/72, which are replaced by the requirements of this decree, which shall also be considered in the relevant supplementary rule of Decree No. 3,660/61 and article 53 of the accounting law.

Art. 9o o Communicate, publish, give to the National Directorate of Public Registry and archvese.

VIDELA.

José A. Martínez de Hoz.