Tax Retribution Of Administrative Expenses - Full Text Of The Rule

Original Language Title: IMPUESTOS RETRIBUCION DE GASTOS ADMINISTRATIVOS - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPOSITIONAL GENERAL DIRECTION Decree 1886/93 Establish a regime for the retribution of administrative expenses incurred by tax information agents.

Bs. As., 6/9/93

VISTO Article 105 of Law No. 11.683, text ordered in 1978 and its amendments, and


That article 105 of Act No. 11.683, ordained in 1978 and its amendments, provides that State and private agencies and entities, including banks, exchanges and markets, are under an obligation to provide the IMPOSTITIVE DIRECTION at the request of the administrative judges referred to in articles 9 and 10 all information requested to facilitate the determination and perception of the charges to their office.

That the requested information cannot be refused by invoking the provisions of the laws, organic or regulatory charges that have determined the creation or functioning of the said agencies and state or private entities.

Acting as agents of information within the limits of the above-mentioned article, in compliance with the requirements of the IMPOSTITIVE GENERAL DIRECTION, these entities incur sometimes important expenses.

That the IMPOSTITIVE GENERAL DIRECTION is of the opinion that the extraordinary expenses incurred by the information agents, on the basis of their duties, should be compensated.

That in the area of the judicial process, and collecting previous jurisprudence, article 401 of the Code of Civil and Commercial Procedure of the Nation recognizes private entities that were not party to the process such compensation, being their procedural situation analogable to that of the agents of information of the aforementioned article.

That, in view of the fact that article 105 of Act No. 11,683, text ordained in 1978 and its modifications, does not regulate the compensation of expenses, the General DIRECTION OF JURIDIC MATTERS of the MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICOS has ruled that the matter could be resolved by issuing a decree expressly establishing the refund of administrative expenses to the information agents.

That a similar temperament was adopted by Decree No. 1517/91 establishing a retribution regime that was regulated by resolution No. 17/91 of the SECRETARIAT OF PUBLIC INCOME.

Accordingly, it is fair to contemplate the restitution of the cost resulting from the increased amount of data to capture, record and supply and in compliance with the technical specifications to which the information should be adjusted.

That the present measure is taken in the exercise of the powers conferred by article 86, paragraph 1, of the NATIONAL CONSTITUTION.




Article 1 Artículo A regime for the retribution of administrative costs incurred by the retention and/or perception agents of the taxes, the collection of which is carried out by the IMPOSITTIVE GENERAL DIRECTION, should be established on the basis of their action as such.

Art. 2o o The retribution concerned shall be liquidated for four-year periods of time, with the scope and modalities determined by the regulation.

Art. 3o o Please refer to the SECRETARIAT for PUBLIC INCOME to set the criteria and amounts of the retribution and the IMPOSTITIVE GENERAL DIRECTION to dictate the other regulatory rules necessary for the implementation of the established regime.

Art. 4o — The expense that demands the fulfillment of this decree will be met from the current budget of the IMPOSITIVA General Directorate under the jurisdiction 5000 . MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.

Art. 5o o Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.