Key Benefits:
Bs. As., 1/9/93
VISTO and CONSIDERING that by Decree No. 1164 of 4 June 1993, a debt-payment regime was established for the taxes charged by the IMPOSITTIVE GENERAL DIRECTION and the Social Security resources set out in article 1 of Decree No. 933 of 3 May 1993.
That such a regime is intended to assist in the conservation of the sources of work that could be seriously compromised by virtue of the delicate financial situation of some companies and provided that such a situation can be overcome on the basis of a programme of restructuring their debts, new capital investments and change of business driving, thus ensuring their continuity.
That in the light of the situations manifested as a result of the application of the aforementioned decree No. 1164/93 and in the intention that its provisions are not excluded from small or medium-sized enterprises it is considered necessary to amend the provisions of articles 3 and 4 of Decree 1164/93.
That the present decree is issued in the use of the powers conferred by article 86 (1) of the National Constitution and by article 39 of Law 11.683 (text ordained 1978 and its amendments).
Therefore,
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:
Article 1 Artículo Replace in article 3 (a) of Decree 1164/93, the expression "VEINTICINCO (25) persons" by the expression "CINCO (5) persons". Art. 2o o Amend article 4 of Decree 1164/93, as follows:(a) Eliminate the expression "The amount of each quota, excluding interest, shall not be less than fifty thousand pesos ($ 50,000).
(b) Incorporate, as a second paragraph, the following:
The amount of each fee, excluding interest, cannot be less than that resulting from the following scale:
Number of persons occupied | Minimum fee amount $ |
less than 20 | 300 |
20 to 50 | 1000 |
from 51 to 150 | 2000 |
from 151 to 300 | 5000 |
more than 300 | 8000 |