Tax And Forecasting Obligations Decree 1164/93 - Modification - Full Text Of The Norm

Original Language Title: OBLIGACIONES IMPOSITIVAS Y PREVISIONALES DECRETO 1164/93 - MODIFICACION - Texto completo de la norma

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image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
IMPOSITY AND PREVISONAL OBLIGATIONS Decree 1845/93 amend the provisions of articles 3 and 4 of Decree No. 1164/93.

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).




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


20 to 50


from 51 to 150


from 151 to 300


more than 300


Art. 3o o The provisions of this decree shall govern from the date of publication in the Official Gazette.

Art. 4o — Contact, post, give to the National Directorate of the Official Register and archvese. . MENEM. . Domingo F. Cavallo.