Bs. As. 21/9/89
Article 2 of Law No. 23.697, and
It is necessary to specify the scope of the concepts set forth in this rule to allow its correct application.
It is also necessary to determine the exceptions to the general suspension regulated by the aforementioned section of the Economic Emergency Act, accrediting their reasonableness and explicitly establishing them for each case.
It is essential to avoid the suspension, those subsidies that tend to protect the deprived sectors of the population so as not to further exacerbate the crisis situation they are experiencing. In this regard, the continuity of the benefits that are realized through the provision of food in elementary, pre-primary and primary establishments and special education through public school, direct pecuniary care for older persons, minors or those with permanent physical impairment and unsatisfied basic needs of the population can be ensured.
The same framework includes the provision of subsidies for the protection of the health of the population, such as the free distribution of medicines, health inputs and care services in the sectors without economic resources.
It is appropriate to exempt from the general suspension, the transfers with which passive regimes are covered, as well as the pensions that meet the basic needs of those sectors of the population without income or who because of their age or disability are unable to provide their livelihood.
That the excess of the benefits received by the passive class has determined that the granting of exemptions or reductions of public rates in favour of the users with minimum provisions, which by their nature and purpose must be exempted from the general suspension provided for in article 2 of Act No. 23,697.
That in order to ensure the normal development of political parties, the economic contribution provided for in Act No. 23,298 should be maintained.
That the freedom of worship enshrined in article 14 of the National Constitution imposes on the State the duty to sustain activities aimed at the development of the officially recognized religious cults, which makes it essential to exempt from the general suspension, the benefits that fit in this case.
It is necessary not to discontinue pecuniary care to enable intellectual or material tasks or work, provided that the beneficiaries duly justify their work and account for the respective costs to the agency or jurisdiction granting the assignment.
It is appropriate to maintain grants to non-university private establishments that provide education and public education, where their income is insufficient to meet the salaries of teachers, in order to safeguard activities that contribute to the fulfilment of the essential state function of ensuring the education of the inhabitants.
That those benefits established by the rules governing taxes, forming part of their own structure and systematization, cannot be suspended at risk of affecting both the constituent elements of the persons taxed as to their correct application.
That the power to dictate the present emerges from the provisions of article 86, paragraph 2, of the National Constitution and article 2 of Act No. 23,697.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1.- For the purposes of the suspension established by Article 2, Chapter II of Law No. 23,697 is defined as SUBSIDIO, SUBVENTION OR COMPROMISO OF THE SAME CARACTER, to all such public, extraordinary or permanent assignments and/or erogations, received directly or indirectly by any person of visible or legal existence, based on merit or opportunity, without compensation, or economic or other benefit.
They will also be met by this norm, allocations, erogations or transfers that are granted with resources established by special laws, as well as cases in which, directly or indirectly, the NATIONAL TESORO, the CENTRAL BANCO OF THE REPUBLIC ARGENTINA and/or public service companies of any legal nature cease to receive corresponding income, by application of special laws, decrees or regulations.
Among others, the benefits that are realized through:
(a) Allocation of money; transfer of goods and/or use of goods;
(b) remission or deferral of debts;
(c) Reduction or exemption from the price of public service fees. It is generally considered that there is a reduction or exemption from prices when there is equality between users, a differential rate is set for some of them according to the consumption modality or when discounts or bonuses are applied in the existing tariff tables, regardless of the legal cause of such resolution;
(d) granting special benefits in any public service either through tickets, passes, permits, price discounts, bonuses or others of similar effect, regardless of the beneficiary;
(e) Establishment of interest rates lower than the average cost of absorption of funds by the monetary authority and d e superintendence bank, on loans provided by the ARGENTINA CENTRAL REPUBLIC BANCO or the granting of credits that represent certain charges and the establishment of exchange rates lower than those formally established.
(f) the exemption, reduction, removal or deferral of taxes, fees and contributions not regulated in other chapters of Act No. 23,697, while not covered by the exceptions imposed by the following article.Art. 2°- Except for the suspension provided for in article 2 of Law No. 23.697, from the date of its validity, of the subsidies that are intended to:
(a) Food provided in elementary, pre-primary and primary schools and special education through public school;
(b) direct pecuniary care of persons of the age of majority, minors or permanent physical decline;
(c) Addressing unsatisfied basic needs of the population, prepared for emergency reasons;
(d) Free distribution of medicines and health inputs and provision of care services to the population without economic resources;
(e) Ex gratia pensions, old-age pensions, disability pensions or pensions that meet basic unsatisfied needs of the population granted by or under the law and transfers to cover passive regimes;
(f) exemptions or reductions in public fees for users of the passive sector whose income does not exceed the minimum and the school ticket;
(g) The economic contribution provided by Act No. 23,298 to political parties;
(h) Sustaining activities for the development of officially recognized religious worships;
(i) pecuniary care of tasks or work of intellectual or material order, and for the conduct of scientific and technological research, on which the beneficiary should be accountable to the granting agency or jurisdiction;
(j) Sustaining public education and education activities in private, non-university establishments, which are carried out free of charge or onerously, where their income is insufficient to meet the salaries of teachers dependent on the grant beneficiary;
(k) exemptions; reductions, removals or deferrals of taxes provided for in the laws that have established such charges;
(l) exemptions or reductions of taxes included import duties, provided for in the regimes treated in chapters IV and V of the Law, which had not been expressly suspended, except those relating to preferential prices or rates;
(m) exemptions, reductions or releases of taxes covered by agreements, treaties or agreements, signed by the Nation with other countries and those signed with international financial organizations of credit.Art. 3rd - In the future, proposals for new exceptions to the general suspension set out in article 2 of Law No. 23.697, should be submitted to the SESECRETARY MINISTERY of ECONOMIC COORDINATION . with the background of their reasonableness and a substantial estimate of the cost of the measure. The MINISTERY OF ECONOMY will raise the proposal, together with its opinion, to the NATIONAL EXECUTIVE PODER through the LEGAL AND TECHNICAL SECRETARIAT OF THE NATIONAL PRESIDENCE. Art. 4° - THE TRIBUNAL OF NATIONAL ACCOUNTS, THE GENERAL CONTADURY OF NATION, THE GENERAL SUBLIC AND THE CENTRAL BANCO OF THE REPUBLIC ARGENTINA shall, in the areas of its respective competences, monitor strict compliance with the provisions of article 2 of Act No. 23.697 in the light of the rules of this decree and the clarifications to be made by the organ of interpretation. The non-observance of the suspension established in the aforementioned legal rule shall be punished in accordance with the provisions of Decree No. 1200 of 28 June 1985. Art. 5° - The MINISTERY OF ECONOMY through the SECRETARIAT OF ECONOMIC COORDINATION will be the organ of interpretation of the provisions of this decree. Art. 6° - Authorize the SECRETARIAT OF HACIENDA to incorporate into General Rents the production of the resources established by special laws, for the financing of subsidies or commitments of the same character, not excepted in this decree. The NATIONAL EXECUTIVE POWER shall assign the destination of resources. Art. 7° - Note the HONORABLE CONGRESS of the measures set forth in this decree. Art. 8° - Communicate, publish, give to the NATIONAL DIRECTION OF THE OFFICIAL REGISTRATION and archvese. . MENEM. . Eduardo Bauzá. . José R. Dromi. . Antonio F. Salonia.. Italo A. Luder. Sunday. F. Cavallo. . Julio C. Corzo. Néstor M. Rapanelli. . Alberto J. Triaca.