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

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

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
LAW OF CONTABILITY DECRETO 978 Add a point to the regulation of Article 53 thereof.

Bs. As., 25/4/83

VISTO Expediente No. 110.357/1982 del registro de la Contaduría General de la Nación, y


That articles 52 and 53 of the National Accounting Act, and consistent with its regulations, contemplate the aspects inherent in the management of the State ' s movable property.

The joint is also responsible for the measures taken for the incineration of the national emblems, for being unused.

That, however, there are no applicable provisions in respect of those other movable property, declared as a lag, whose offer for sale, transfer or donation, is not attractive to any entity.

That this lack of any interest in such residual material causes congestion in tax deposits, detracting from the same useful space, a situation that tends to worsen over time.

That, therefore, it is necessary to arbitrate the appropriate measure that would provide a solution to the situation.

That the right channel for this is through the regulatory text of the precited section 53 of the Accounting Act.

That the Court of Accounts of the Nation finds it feasible to concretize the act which the General Account of the Nation promoted in that regard.

That the same is part of the powers accorded to the executive branch by article 86, paragraph 2 of the National Constitution.




Article 1 Artículo Add as point 10 to the regulation of article 53 of the National Accounting Law (Decree No. 13.100/57, 5.506/58, 121/71 and 9,351/72) the following text:

"10° The heads of administrative services of each jurisdiction, or their natural substitutes, may dispose of the "in situ" destruction of the material by them declared as lagging. The following minimum conditions should be met for such destruction:

(a) That it is not a "chatarra" subject to the regime established by Decree 3171/65.

(b) That the material to be destroyed lacks commercial value of sale and/or is anti-economic to be transferred to central deposits for joint disposal with other goods. This should be corroborated, at the central level, by the respective internal counter-lor service of the jurisdiction and, at the out-of-areas units, through periodic inspections carried out by the above-mentioned internal counter-lor service or, failing that, by the owner of the local administrative service.

(c) That the free assignment of such material to the entities indicated in the final paragraph of this article of the law is not possible, given the lack of interest evidenced by them. The latter will be filled with the negative expression of at least two of those entities that carry out their work at the local level, to which they are offered free of charge. In order to abbreviate this procedure, the offer will be maintained (and it will be noted in the communication to be referred to the supposed beneficiary) for the term of thirty (30) days, which will be terminated.

(d) In all cases it shall mediate the previous declaration of the material in a condition of lagging, in accordance with the provisions of point 3 of this same regulation.

The evidence of compliance with the requirements prior to the destruction of the lagging material, as indicated above, will serve as the basis for the dictation of the relevant authorizing provision. The thus-formed file should eventually be added to the record to be worked for the purpose at the time of such destruction. It shall include the appropriate intervention of the person responsible for the property to be destroyed and that of the holders, in the respective jurisdiction, of the services of heritage and of the administration or officials who do their times."

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


Jorge Wehbe