STATE REFORM

DECEMBER 507/93

Obligations of the Social Security System. In addition, the mission on the implementation, collection, control and judicial execution of social security resources is addressed to the IMPOSITIVA General Directorate. General and Organizational Provisions. Applicable procedures and sanctions. Watch.

Bs. As., 24/3/93

Having regard to Act No. 23,696 and Decrees No. 2284 of 31 October 1991; 1594 of 31 August 1992; 2741 of 26 December 1991 and 94 of 26 January 1993; and

CONSIDERING:

The achievement of the objectives of the State Reform and the transformation of the Public Administration depends, in large part, on the progress that is recorded in the generation of resources to meet the needs of public spending, to definitively resolve fiscal imbalances and, in particular, to solve social problems.

That, in this regard, the collection areas are a key part of this whole process and the decisions that are made in this regard should be guided by a clear principle that the collection system to finance the functions of the State will only become fair and can provide the results that are expected of it, if an efficient and effective administration is available.

That this objective guided the dictation of Decree No. 94/1993 by assigning to the SECRETARY of PUBLIC INCOME the mission concerning the collection, control and judicial execution of social security resources, until then by the NATIONAL ADMINISTRATION OF SOCIAL SECURITY.

It is now in a second and immediate stage of instrumentation to assign such tasks to the IMPOSTITIVE GENERAL DIRECTION.

That for this is taken into account that both the taxable matter and the passive subjects administered by both divisions present common characters that need to overcome the existing division of competence and organization.

That in fact, all taxpayers responsible for the Taxes on Gains and the Added Value are, in turn, obligated from the social security system, either as employers or as independent, since the salaries paid and perceived are part of the tax balance for the determination of direct taxes, while the paid remuneration, together with the profit, forms the taxable basis of the indirect tax that best contributes to the taxation.

That then requires a unification of the collection and control activities that eliminates the atomization of efforts and ensures the maximum use of available resources, which will result in a better result of tax administrative activity and in a simplification of taxpayer management, which should be linked to a single office and in accordance with a single procedure.

That the adoption of the control systems and the procedures applied by the IMPOSTITIVE GENERAL DIRECTION will increase the chances of detecting non-compliance and acting accordingly.

That in this order of ideas, instant incorporation into the computer bases of each and every data of the determining documentation of contributions and contributions and taxes, will allow information crosses for a more accurate audit of taxes and social security resources.

In order to implement the explicit decision, it is necessary to partially use the procedures of Act No. 11.683, which was ordained in 1978 and its amendments.

As a result, leave without effect Decree No. 94/93 providing for the creation of the General Directorate of Port-of-Authority Accounting on the Nomination of Salaria.

It is also appropriate to take measures with regard to the modification of the organizational structure of the IMPOSITTIVE GENERAL DIRECTION and the relocation and subsequent final incorporation of it, of the staff that at the time of the present decree is assigned to the NATIONAL ADMINISTRATION OF SECURITY SOCIAL TO responsibilities for the implementation, collection, control and judicial execution of social security resources and for administrative support to them.

It is also necessary to ensure that the incidence of social security resources in the collection of IMPOSTITIVE GENERAL DIRECTION will not alter the current levels of participation of its staff in the Hierarchy Account, so that they can only increase according to future real increases in such collection and that their distribution is equitable among all the beneficiaries of the system.

The transfer of movable and immovable property to the aforementioned Directorate-General should also be made available to the above-mentioned functions, as well as the determination of transitional procedures for the implementation of budgetary funds, so as to ensure the continuity of mandated functions.

That certain measures taken in this decree require the use of extraordinary remedies.

That the exercise of legislative functions by the NATIONAL EXECUTIVE PODER, when the need is made present and the urgency justifies it, is supported by the best constitutional doctrine. Thus, Joaquín V. GONZALEZ said in his "Manual de la Constitución Argentina", page 538, issue 1951, that "can the NATIONAL EXECUTIVE PODER, in issuing general regulations or resolutions invading the legislative sphere, or in exceptional or urgent cases, believe necessary to anticipate the sanction of a law" (Conf. in the same sense BIELSA, Rafael "Administrative Law", 1954. Also the jurisprudence of the Supreme Court of Justice of the NATION has given him acceptance (Fallos 11:405; 23:257).

That the present is dictated in the use of the emerging powers of art. 86, paragraphs 1 and 2, of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

CHAPTER I - GENERAL AND ORGANIZATIONAL PROVISIONS

Article 1.- Replace paragraph 1 of Article IV of Annex 1 of Decree No. 1594/92, which shall read as follows:

"1. To design a tax, customs and social security resources system with regard to the application, collection, control and judicial execution of the tax system, which is appropriate to the circumstances of economic and social order in which it must be established; to ensure its proper implementation and to monitor the functioning of the agencies responsible for its implementation."

Art. 2°.- Re-establish the validity of the table annexed to article 3 of Decree No. 1594/92 in the part of the SECRETARIAT of PUBLIC INCOME, which was replaced by article 2 of Decree No. 94/93.

Art. 3rd.- Amend article 2 of Decree No. 2741/91 to read as follows:

"ARTICLE 2. The IMPOSITIVE GENERAL DIRECTION will be responsible for the implementation, collection, control and judicial execution of social security resources for:

National retirement and pension schemes, whether of workers in relation to dependency or self-employed.

- family allowances and allowances.

- the National Employment Fund.

- any other contribution or contribution that, according to the current regulations, should be collected on payroll.

Funds from the collection will be automatically transferred to the NATIONAL ADMINISTRATION OF SECURITY SOCIAL for its administration, after deduction of the percentage to be determined for the attention of the expenditure required by the new functions entrusted to the IMPOSTITIVE GENERAL DIRECTION and the amounts to be deposited by application of the provisions of article 13, subject to article 14, both of this decree. "

Art. 4°.- A position of deputy director-general in the Directorate-General for Impositive Affairs, which is incorporated into article 5 of Act No. 11.683, ordained in 1978 and its amendments, with the scope and effects that it determines.

Art. 5°.- Modify the distribution of Charges and Hours of Chair of the IMPOSITTIVE GENERAL DIRECTION approved by Decree No. 2730 of 29 December 1992, in accordance with the detail in the table annexed to this article.

The expenditure that demands compliance with the above provisions will be met from the provisions set out in the current budget of the IMPOSTITIVE GENERAL DIRECTION.

Art. 6°.- For the purposes set out in article 3 of the present decree, the Director-General of the IMPOSTITIVE GENERAL DIRECTION shall have the functions, powers and duties conferred by articles 6°, 7°, 8°, 9° and 10 of Law 11.683, text ordained in 1978 and its amendments.

Art. 7°.- Replace Annexes I, II and III of the Organizational Structure in force in the IMPOSTITIVE GENERAL DIRECTION, approved by Decree No. 1237 of 26 June 1991 and partially amended by Joint Resolution No. 97 of 13 October 1992, issued by the MINISTERY of ECONOMY AND ARTWORKS AND PUBLIC SERVICES and by the SECRETARIAT of the PUBLIC OFFIC

At the end of CIENTO VEINTE (120) days, the new permanent, transitory and contracted staff plant of the General IMPOSITIVA DIRECTION, required for compliance with the provisions of this decree, should be approved.

Art. 8°.- The staff of the National Security Council SOCIAL, assigned to the performance of the functions of the application, collection, control and judicial execution of contributions and contributions detailed in article 3 of this decree, as well as the person concerned to administrative support tasks to be determined, shall be relocated to the IMPOSITTIVE GENERAL DIRECTION by the term OCHENTA (180) days automatically extended by the same period, in which its final incorporation will be operated.

Art. 9°.- During the above-mentioned period, the above-mentioned staff will continue to receive their assets from the operational budget of the National Social Security Administration and will be governed by the regulations in force.

Art. 10.- The final incorporation of such personnel into the IMPOSITTIVE General Directorate shall be carried out at the scale and functions of the system in force in the said body in accordance with the procedure which is entitled to be determined, in order to do so to the tasks assigned to this staff.

Art. 11.- The fees generated for all purposes in judgements in matters of social security resources shall be distributed to all lawyers and prosecutors from the NATIONAL ADMINISTRATION OF SECURITY SOCIAL REPRESENTATIVE IN GENERAL DIRECTION, in accordance with the provisions contained in Act No. 23,489, pending its final incorporation into the said Agency:

Art. 12.- On the basis of their final incorporation, staff are subject to full rights to the working conditions in force in the IMPOSTITIVE General Directorate.

Art. 13.- Amend the first paragraph of the article incorporated into Chapter XIV of Law No. 11.683 , ordained text 1978 and its amendments, by article 77 of Law No. 23.760, which shall be drafted as follows:

"Article... Refer to the "Impositive General Address - Hierarchy Account", which will be credited with up to zero sixty cents per cent (0.60%) of the amount of the tax collection and with up to zero thirty-five per cent (0.35%) of the social security resources, whose application, collection, and judicial execution will be in charge of the sum of the Repartition and will be carried out.

Art. 14.- The SECRETARIAT OF PUBLIC INCOME shall, within the time of the OCHENTA CENTRE (180) days, determine the percentage of appropriation on social security resources to be used for the account mentioned in the previous article. The same shall be differentiated in respect of taxation and shall be established in such a manner as to ensure that the current levels of participation of the beneficiaries of the system do not increase as a direct consequence of the provisions of this decree.

The distribution of these funds will be carried out on the occasion of the realization of their perception by staff from the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, as provided for in article 16 of the present decree.

Art. 15.- Amend art. 10 of Decree 1464 of 31 July 1990, which shall read as follows:

"Article 10.- Faccinate the SECRETARIAT OF PUBLIC INCOME to modify in up to fifty percent (50%) in more or less, the percentages of appropriation to the account Tax General Directorate - Jerarquization Account. For tax revenues, the tax revenue fixed from 1 April 1990 and social security resources shall be considered as determined from 1 April 1993.

Art. 16.- Determine, as an exception to the general rule set out in article 2 of Decree 1464/1990 and its amendment 810 of 21 May 1992, that the staff of the NATIONAL ADMINISTRATION OF SOCIAL SECURITY, which is transferred to the IMPOSITTIVE GENERAL DIRECTION, the right to participate in the distribution of the Hierarchy Account from the date of its relocation to the same level of remuneration.

However, their perception will correspond only when the said staff integrates a merit order according to the special qualifications regime that the General Impositive Directorate is empowered to dictate to contemplate this situation.

It should contain a procedure that ensures the equitable distribution of all funds (tributors and social security) among all beneficiaries of the system.

The Deputy Director-General appointed in the post established by Article 4 of this Decree shall have the right to participate in the distribution of the Jerarquization Account in accordance with the procedure governing the General Impositive Directorate, from the date of its incorporation.

Art. 17.- Transfer to the IMPOSITIVE GENERAL DIRECTION the movable and immovable property that in the NATIONAL ADMINISTRATION OF SECURITY SOCIAL is fully affected by the performance of the functions to be performed by the aforementioned General Directorate. The destination of the shared real estate will be decided by common agreement between the jurisdictions involved in the maximum term of CIENTO VEINTE (120) days.

Art. 18.- Expenditures for the performance of the functions of the implementation, collection, control and judicial execution of the social security resources detailed in article 3 of the present decree shall be covered by the provisions assigned to the NATIONAL ADMINISTRATION OF SECURITY SOCIAL, pending the change in the budget and the calculation of resources of the Tax General Directorate under the jurisdiction 5000 - MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES.

Art. 19.- Please refer to the IMPOSITIVE GENERAL DIRECTION, by the end of the OCHENTA (180) days, to acquire by the means of direct recruitment provided for in article 56, paragraph 3 (d) of the Accounting Act in the part not repealed by Act No. 24,156, computer equipment, operating systems, implementation programmes, specific inputs and support infrastructure that are necessary for the implementation of the same decree.

To that end, the requirement provided for in paragraph 10 of the regulation of article 62 of the said Act shall not apply.

In all cases in which the authority vested in it by this article is exercised, the IMPOSTITIVE GENERAL DIRECTION shall inform the General SINDICATURA OF NATION.

CHAPTER II - PROCEDURES AND SANTIONS APPLICABLE TO SOCIAL SECURITY RESOURCES

Art. 20.- With regard to the domicile of those responsible for social security resources, the provisions of article 13 of Act No. 11,683, ordained in 1978 and its amendments, will be applied.

Art. 21.- The determination and perception of the resources of social security that are collected shall be made on the basis of affidavits to be submitted by those responsible, in the form and time frames to be determined by the IMPOSTITIVE GENERAL DIRECTION, and shall be subject to administrative verification in accordance with the terms provided for in articles 20 and 21 of Law No. 11.683, text ordained in 1978 and its amendments.

When the affidavit is computed against the particular resource, concepts or unpaid amounts, for the requirement of the balances due will suffice the mere intimation of payment. Such an intimation in case of non-compliance shall enable the discharge of the relevant executive title.

The forecasts contained in the article added below 20 and 22 of Act No. 11.683, ordained in 1978 and their amendments, shall apply.

Art. 22.- With regard to the general maturity, form and place and imputation of payments of social security resources, articles 27, 30, 31, 32, 33 and 34 of Act No. 11,683, ordained text in 1978 and its amendments shall apply.

IMPOSTITIVE GENERAL DIRECTION may use its powers in respect of advances and perception in the source, articles 28 and 29 of Act No. 11.683, ordained in 1978 and its amendments.

Art. 23.- For the purposes of the enforcement of laws, decrees, regulations and any other provision and social security rule, the IMPOSTITIVE GENERAL DIRECTION shall have the powers of verification and control under Chapter VI of Title I of Law 11.683, text ordained in 1978 and its amendments, without prejudice to the powers described in Article 10 of Law No. 18,820.

Art. 24.- The total or partial non-payment of social security resources shall accrue, from the respective dues, without the need for any interpellation, respectful interests, which shall be governed, as appropriate, by the provisions of article 42 of Law No. 11.683, text ordained in 1978 and its amendments.

Art. 25.- The omission to present the affidavit referred to in article 21 of this decree within the time limits provided for by the IMPOSTITIVE GENERAL DIRECTION, when there is an obligation to do so, shall be punishable in accordance with the provisions of the article added following article 42 of Law 11.683, ordained text in 1978 and its amendments.

Art. 26.- Failure to comply with the requirements to be made for the purpose of bringing the affidavits referred to in article 21 of the present decree to the effect that those responsible for social security resources shall be punishable in accordance with the provisions of article 43 of Act No. 11.683, which was ordained in 1978 and its amendments; in that case, the relevant summary shall be carried out in accordance with articles 72 et seq. of the said Act.

Art. 27.- For the purpose of practising, in relation to the resources of social security, the corresponding citations, notifications, intimations of payment, etc. shall apply the forms provided for in article 100 of Law No. 11.683, text ordered in 1978 and its amendments.

Art. 28.- Without prejudice to the provisions of this chapter, all the powers legally agreed upon to the agencies in charge of which the application, collection, control and judicial execution of the resources of social security are transferred to the IMPOSTITIVE GENERAL DIRECTION.

Art. 29.- They shall also apply, in relation to social security resources, the rules of Law No. 11.683, ordained text in 1978 and its modifications that by regulatory means determine the national executive branch within the OCHENTA SCIENTY (180) days. Other rules of the above-mentioned Act shall not be supplemented.

Art. 30.- All the legal and regulatory provisions of the system of social security resources shall remain in force, as long as they do not object to the provisions of this decree or to those applicable in accordance with their provisions.

Art. 31.- Leave without effect Decree No. 94 of 26 January 1993.

Art. 32.- The provisions of the present decree govern from 1 April 1993, except in the case of article 6 of the present decree, with regard to the powers contained in articles 6 and 7 of Law No. 11.683, text ordained in 1978 and its amendments, which are established by publication in the Official Gazette.

Art. 33.- Note the HONORABLE CONGRESS OF NATION and the Bicameral Commission established by article 14 of Act No. 23,696.

Art. 34.- Contact, publish, give to the NATIONAL DIRECTION OF THE OFFICIAL REGISTRATION and archvese.- MENEM.- Enrique O. Rodriguez.- Domingo F. Cavallo.





1. Efficiently administer the tax system within the policies and purposes set by the national executive branch, in exercise of the powers granted by Act No. 11.683 (ordered text and its modifications), establishing the objectives to which the different organizational units of the distribution must be adjusted.

2. Promote the maximum voluntary compliance by taxpayers and/or those responsible for the legal and regulatory provisions in force, promoting the permanent improvement of the image of the distribution mainly in terms of its integrity and efficiency.

3. Organize and implement the mechanisms for the implementation, collection, control and judicial execution of contributions and contributions on payroll, exercising the competences, powers and powers established by the legal rules regarding the issue of social security collection.

4. Coordinate and monitor the development of the directorates and other units of the agency, in order to achieve their optimization in the performance of their specific functions.



1. Advise the Director-General on the overall planning of the functions of the distribution.


1. To implement the general planning of distribution in all matters relating to the powers granted by law 11683.

2. To implement the overall planning of the distribution in relation to the functions assigned by the legal and regulatory provisions to the organizational services and methods of the national civil service and decentralized agencies.

3. Planning and implementing those activities that allow the Directorate to have an efficient data processing service.


1. Advise the Director-General on matters of a legal tax nature.


1. To perform the interpretation of the legal and technical tax rules in order to project the instructions that tend to standardize application criteria and to advise the Directorate-General in all matters concerning this matter.

2. To represent and sponsor the Fisco Nacional in the trials of tax content.


1. To provide the Director-General with regard to the functions of the agency ' s implementation, perception and control of taxes.


1. Direct and control activities related to the implementation, perception and control of taxes by the agency throughout its units.

2. Coordinate and monitor the development of the areas in your service in order to achieve its optimization in the performance of your specific functions.


1. Advise the Director-General on the administration of the resources of the agency, as well as on administrative legal issues.


1. Program, execute and control the plans and/or actions related to the administration of the financial, human and material resources of the distribution.

2. To direct and coordinate administrative legal issues with regard to advice to the Directorate-General in this area, as well as to exercise representation and sponsorship in trials outside the tax area where the distribution is a party.


1. Advise the Director-General on the functions of the implementation, perception, control and judicial execution of social security resources.


1. To perform the interpretation of the legal and technical standards in the field of its competence, in order to project the instructions that tend to standardize application criteria and advise the Directorate-General in all matters concerning it.

2. To represent and sponsor the Fisco in trials related to social security resources.

3. Direct and control activities related to the perception and control of contributions on payroll throughout the operational units.


1. Develop plans and standards, define procedures and process relevant conventions, for the development of activities inherent in the perception of taxation by the agency.


1. Planning and systematizing the collection activities of the different levies.

2. To investigate new procedures for improving the operation.

3. Process direct bank collection agreements.

4. Conduct production and distribution management of approved forms.

5. Develop the liaison tasks between the unit itself and its hierarchical subordinates and the Computer Management to define, implement and/or modify the systems that will be executed by computer equipment.


1. Develop the country-wide control plans and programmes by assessing the results obtained by the operational areas, and by generating the information necessary for the executive units to fully carry out their functions.


1. Develop general control plans for the whole country, based on information in the agency.

2. Develop and monitor the control instructions and guidelines for the whole country.

3. Understand the management of computer systems directly linked to their primary responsibility.

4. Develop the liaison tasks between the unit itself and its hierarchical subordinates and the Computer Management to define, implement and/or modify the systems executed by computer equipment.

5. Supervising and controlling the tasks inherent in the control of levies in order to check and improve the degree of compliance of the tax obligations by the companies accepted to the industrial promotion regimes as well as those related to them.


1. Execute fiscal economic studies and coordinate the collection of statistical information for this purpose.


1. Conduct studies related to the functioning of the tax system administration in accordance with the objectives of fiscal policy.

2. Analyze and interpret statistical information in order to evaluate the functioning of the tax system and fiscal behaviour through the classification and categorization of those responsible and of indicators that reflect their conduct.

3. To estimate the annual performance of the body's levies and to perform the ex-post analysis of tax collection, considering the factors that affected it.

4. Conduct fiscal economic studies of sectors that form the economic structure, develop methodologies and apply statistical techniques for data collection and the collection, analysis and interpretation of information.

5. To follow up on the formal technical evolution of taxation by the agency.

6. Investigate the possible effects of the various instruments of economic policy on the behaviour of the tax system, as well as the economic effects of taxes.


1. Evaluate, develop and coordinate actions that allow for the implementation and maintenance of an efficient data-processing service.


1. Provide and maintain a data computing system that will meet the IT needs of the General Directorate.

2. Evaluate new technological developments and their applicability to the tasks and needs of the Directorate-General.

3. Develop activities related to the analysis, design, programming, implementation and maintenance of computerized information systems.

4. Implement the information preparation, capture, systematization and processing activities to be used by the Directorate-General.

5. Coordinate the development of new computerized information systems in accordance with the needs and priorities established by the Directorate-General.

6. Coordinate planning and control activities on the development and operation of systems, monitoring the evaluation and implementation of computer resources.


1. To carry out the study of legal norms, interpreting them from the legal point of view, in order to achieve, with the intervention of the relevant areas, the uniformity of criteria in their application and to examine tax jurisprudence, in order to advise the relevant courses of action.


1. To advise the General Directorate on legal matters in the following cases:

1.1. When the Director-General ' s intervention was established in the legal rules and this requires prior opinion.

1.2. When it comes to the exercise of the avocation power in the function of an administrative judge.

1.3. Where the Directorate-General requires legal opinion on tax matters.

2. To advise the other directorates of the agency in legal matters, in the following cases, when they are submitted to it:

2.1. Such actions require legal opinion on the basis of the rule of law.

2.2. Legal opinion is requested in other types of proceedings where it is not mandatory, in which case the reason and scope of the consultation will be clearly expressed.

3. To advise on legal matters to operational areas, in the following cases:

3.1. When the question consulted, due to its novelty, complexity or relevance, is of general interest. The consultations will be channelled through the operational units, with a strong opinion of the respective legal area.

3.2. In the case of proceedings to be brought to the decision of the Directorate-General and the question under resolution does not have any prior opinion of the area of legal advice.

4. To collect and review tax case law for the purpose of advising the measures that their evolution requires, in particular and with the intervention of the relevant areas, to promote the delivery of general instructions for the operational areas and the study of the modification of the rules affected by the final judgments.

5. Review the legal actions of the operational areas for the purpose of establishing, with the intervention of the competent areas, uniform interpretative criteria.


1. To effect the technical interpretation of the legal norms in order to achieve the uniformity of criteria in their application and to analyze the case law in tax matters in order to advise the measures to be taken.


1. Advise the Directorate-General in technical tax matters in the following cases:

1.1. When the Director-General ' s intervention was established in the legal rules and this requires prior opinion.

1.2. When it comes to the exercise of the avocation power in the function of an administrative judge.

2. Advise the other directorates of the agency in matters of taxation where they are subject to their consideration when applying for tax technical opinion in other types of proceedings in which it is not mandatory, in which case the reason and scope of the consultation will be clearly expressed.

3. To advise on tax technical matters to operational areas, in the following cases:

3.1. When the question consulted, due to its novelty, complexity or relevance, is of general interest. The consultations will be channelled through the operational units, with a strong opinion of the respective legal area.

3.2. In the case of proceedings which should be brought to the decision of the Directorate-General and the question under resolution does not have a prior opinion of the area of tax technical advice.

4. To collect and review tax case law for the purpose of advising the measures that their evolution requires, in particular and with the intervention of the relevant areas, to promote the delivery of general instructions for the operational areas and the study of the modification of the rules affected by the final judgments.

5. Review the technical tax performances of the operational areas in order to establish, with the intervention of the competent areas, uniform interpretative criteria.


1. Develop general regulatory and interpretative standards, including law issues provided for in Act No. 11683 (No. 1978 and its amendments), and act on the modification of the rules affected by final judgements and the establishment and maintenance of the consultation centre.


1. To advise the Directorate-General for the issuance of general regulatory and interpretative resolutions, circulars and other rules to be complied with by contributors and officials.

2. Issue instructions and promote modifications to the existing rules and resolutions.

3. Intervene in the internal and external dissemination of tax-related rules and criteria.


1. Planning, coordinating and controlling, throughout the country, administrative and judicial activity related to procedures originating in tax criminal offences, providing advice on matters falling within their competence.


1. Planning and systematizing the administrative and/or judicial procedure, in order to optimize the sanction of tax criminal offences.

2. Judicial advice to other units in cases deemed appropriate or at the express request of such units, or where the Directorate-General requires it, suggesting appropriate measures for the prevention and suppression of offences and tax offences.

3. Coordinate and control, throughout the country, the tasks carried out by the different areas of the agency related to matters of tax criminal content, in order to propose, with the intervention of the competent areas, uniform interpretation criteria.


1. Coordinate, carry out and supervise the tasks inherent in the perception and control of taxpayers and the application of tax technical standards in order to verify and improve the degree of compliance with tax obligations as well as the emerging social security system, taxpayers and/or those responsible for greater fiscal significance throughout the country, in accordance with the guidelines set by the Directorate-General.


1. To carry out the tasks related to the evaluation and control of the perception of the levies in your office, in accordance with the plans, rules and procedures issued for this purpose.

2. To verify compliance by taxpayers, the taxes on which taxpayers are responsible, and to understand in the ex officio determinations of taxes, accessories and fines and in the resources of reconsideration and repetition.

3. Representing and sponsoring the National Fisco in prosecutions where the Fisco is a party.

4. Select taxpayers to monitor, in accordance with the plans developed by the Bureau of Control Programmes and Rules, as well as to have charges to verify specific items of the plans mentioned in order to improve the fiscal compliance of their jurisdiction; to process the resources and requests of contributors and/or those responsible for the matter of their competence.

5. To perform and supervise the tasks inherent in the preparation, capture, systematization and processing of the information to be used by the Directorate, in accordance with the guidelines and/or standards established by the Computer Management.

6. To exercise the functions of an administrative judge, with the scope and powers established in the matter.

7. Understanding the functions of determination, perception and control of obligations with the social security system, by carrying out and resolving the challenges and processing the judicial actions, which are the reason for their competence.

8. To effect the executive actions of the Subdirectorate of Contributions on the Salarial Nomin, reporting to the same in all aspects that result from the competence of the subdirectorate.

It corresponds to 7 units equal:
	Area I Directorate	(Interior)
	Area II	(Interior)
	Area III Directorate	(Interior)
	Area IV	(Interior)
	Area V	(Metropolitan)
	Area VI Directorate	(Metropolitan)
	Area VII Directorate	(Metropolitan)

1. To direct, coordinate and monitor in all areas of their units the plans, rules and procedures emanating from superiority and the Directorates of Programs and Standards of Recaudation and Control.


1. Supervise and exercise control over compliance by the units assigned to their jurisdiction with the plans, rules and procedures issued by the respective Directorates of Programmes and Rules of Recruitment and Control.

2. To verify compliance by taxpayers on the basis of which they are responsible and to understand in tax-official determinations, accessories and fines, in reconsideration and repetition resources.

3. Understanding the functions of determination, perception and control of obligations with the social security system, by carrying out and resolving the challenges and processing the judicial actions, which are the reason for their competence.

4. To carry out the executive actions of the Subdirectorate of Contributions on the Salarial Nomin, reporting to the same in all aspects that result from the competence of the subdirectorate.

5. To represent and sponsor the Fisco Nacional in the trials of fiscal execution in which it is a party.

6. Select taxpayers to monitor, in accordance with the plans developed by the Directorate of Programmes and Rules of Control, as well as to process the resources and requests of contributors and/or those responsible for the matter of their competence.

7. To perform and supervise the tasks inherent in the preparation, capture, systematization and processing of the information to be used by the Directorate, in accordance with the guidelines and/or standards established by the Computer Management.

8. To exercise the functions of an administrative judge, with the scope and powers established in the matter.


1. Implement the management, preparation and recording of the agency ' s annual budget, accountability to relevant monitoring agencies, in the prescribed legal terms, as well as recording and conciliation of resources from tax collection and of assets that constitute the property of the distribution.


1. Implement the management of the agency ' s annual general budget, both within central and peripheral jurisdictions, as well as accounting registration, the heritage movement of the distribution, liquidation and accountability of those responsible to the relevant control agencies.

2. Register and reconcile the income of the tax by the agency and make its proper appropriation.

3. Understand the returns and returns of taxes, compliance with judicial decisions and control agencies, where appropriate, by assigning responsibility.

4. Ensuring compliance with the observations and procedures, with the control agencies and the development of projects for the delivery of instructions and rules of implementation throughout the agency, in its specific area.

5. Implement banking and financial management, relating to the movement of funds of the agency and in all matters related to the administration of fiscal values and control instruments, under the Internal Tax and Sealing Acts.

6. Intervene in the tasks aimed at the incorporation and movement of the human and material resources of the distribution, accrediting the availability and prior impact of the funds.


1. To advise the Directorate-General on labour relations as well as to monitor and coordinate staff management activities.


1. Design and propose to superiority staff policies and programmes, in accordance with the objectives of the agency and monitor compliance with the selection, incorporation, distribution, career, benefits and control functions of the agency.

2. Develop internal regulations and/or procedures related to the rights, obligations and benefits of staff, assist the Directorate-General in matters of labour relations and address the management of internal relations.

3. To exercise the function of Delegate of the Jurisdiction before the General Directorate of the Automatic Registry of Public Function Data.

4. Coordinate tasks related to medical emergency care at workplaces in the Federal Capital area and ensure compliance with the existing regulations regarding the conditions of hygiene and social security.

5. Participate in the liaison tasks with the Directorate of Computers, with specific competence in the subject, in order to define, implement and modify the personnel information systems executed by computer equipment.


1. Planning and coordinating training activities as well as programmes aimed at the development of the human resources of the agency by understanding its design, implementation and control.


1. Planning, executing and controlling the training of agents of the Federal Capital and Gran Buenos Aires and functionally overseeing those that are carried out in units of the interior of the country, providing the necessary support for this purpose.

2. To represent the distribution in the relationships that are established with other agencies and institutions in order to implement actions in the field of training and development and for the participation of agents of the distribution in conferences, seminars, courses and all other external training.

3. Develop, with the advice of the relevant areas, the technical-legal material of study and consultation regarding the application of the existing tax rules.

4. To prepare teaching staff to teach in training centres throughout the area of distribution.

5. Intervene in the design of the system for the development and promotion of human resources, in job descriptions and in the definition of job profiles.

6. Supervising the assessments to be carried out for the selection of applicants for admission, career change, admission of courses, determination of potential, etc.


1. To carry out the study of administrative legal issues, providing advice on the subject to the Directorate-General and other units and to represent the distribution and to carry out their legal sponsorship in trials other than tax matters in which it is a party and to direct, coordinate and supervise the tasks related to the instruction of administrative tribunals.


1. To advise the Directorate-General and its units on the scope and interpretation of the rules in force in administrative matters from the legal point of view, giving special opinion on those points that are subject to their consideration.

2. To carry out the legal assessment of matters of administrative law of transcendence that are submitted for consideration.

3. To direct, coordinate and instruct the dependent units in the matter of their competence.

4. Coordinate and monitor activities carried out by the domestic legal units in administrative legal matters, where they must be intervened for reasons of jurisdiction, without prejudice to their functional subordination to the relevant areas and levels of authority.

5. Direct, supervise and exercise control over the instruction of administrative summaries and other tasks inherent in that function.


1. To carry out the acquisition, provision and registration of the assets of the agency, and its maintenance, as well as to coordinate the maintenance and repair actions and to arbitrate the security measures inherent in the property protection of the distribution.


1. To effect the provision of goods and their maintenance, as well as the provision of administrative services to them.

2. Coordinate the proposals for procurement of goods and/or services necessary for the operation of the agency.

3. Conduct the procurement, purchase, storage, distribution and provision of goods and services.

4. Control and monitor the benefits of administrative services required by different units.

5. Promote, arbitrate and monitor appropriate measures to ensure the integral security of the distribution.


1. Directing, coordinating and supervising the plans, rules and procedures emanating from the Directorate of Programmes and Standards for all units in order to verify and improve the degree of compliance by taxpayers and/or officials, as well as the emerging obligations of the social security system, in accordance with the guidelines established by the Director-General.


1. To direct, supervise and exercise control over compliance by the units that make up it, of the plans, rules and procedures emanated from the respective directions, and may require from the operational areas the collaboration that it deems appropriate for the fulfilment of the mandated mission.

2. Elevar the director general the work plans as well as the results obtained.

3. Propose to the different directions any modifications or adjustments it deems necessary, to improve the operational system.

4. To exercise the functions of an administrative judge with the scope and powers established in the matter.

5. Select taxpayers to monitor, in accordance with the plans developed by the Bureau of Control Programmes and Standards, as well as to have charges to verify specific items of the plans mentioned in order to improve fiscal compliance.


1. Planning, executing and controlling administrative operational and accounting audits, evaluating compliance with existing legal and regulatory regulations and the internal control system, and reporting deficiencies and necessary corrections.


1. Systematically establish the audit plan, identify audit programmes, procedures and techniques based on the opportunity, nature and scope of the review and control compliance.

2. To audit the accuracy, reliability and opportunity of administrative and accounting information and controls in respect of assets, of resources from tax collection and of the distribution budget.

3. To audit compliance with laws, decrees, resolutions, provisions, instructions and any other rule relating to the functioning of all units of the distribution.

4. Evaluate internal control and control compliance with all plans, functions, information systems, standards and procedures.

5. Conduct specific analyses and audits available to the Directorate-General.

6. To inform the Directorate-General of the audit plans developed and the results of their implementation, proposing the relevant corrections and modifications.


1. Manage and control the actions and tasks inherent in adequate administrative support in matters that are raised for consideration by the General Directorate and the respective general subdirectories, noting compliance with the existing legal and regulatory provisions relating to administrative procedures.

Coordinate all aspects to the institutional relations of the distribution, in order to optimize its image and integration in the external and internal spheres, assuming the representation of the director general when he so provides, in everything he does to the sphere of action.


1. To carry out the tasks related to the receipt, registration, distribution and archive of the documentation that is extended to the consideration of the general director and the respective sub-directions.

2. Implement tasks related to the institutional communications of the distribution.

3. To follow up on the administrative procedures of the jurisdiction, complying with and enforcing rules relating to administrative procedures.

4. To promote actions by representing the Directorate-General before other entities, agencies and/or institutions by being able to conclude agreements with them when the circumstances so require, having to adjust its mandate to the requirements of Law 11683 (T. 1978 and its amendments).

5. Coordinate everything related to contacts with the press and the implementation of the agency's advertising tasks.


Understand in contentious and/or administrative matters and exercise representation and sponsorship in trials where the General Impositive Directorate is a party to social security resources.


1. Initiate relevant judicial actions entrusted to it in the area of areas V, VI and VII Metropolitanas, regarding obligations to the social security system.

2. Intervene in the administrative and judicial tasks of a tax criminal nature in the matter of its competence when it corresponds by decision of superiority.

3. Legally advise other units when the importance of the case or superiority so require.

4. To advise superiority on any measures it deems appropriate for the prevention and suppression of tax offences and criminal offences in the field of their jurisdiction.

5. Acting as an administrative judge.

6. Understand all types of judicial proceedings before any jurisdiction or jurisdiction entrusted to it.

7. To exercise functional supervision at the various stages of the trials which, in the matter, are dealt with within the country.

8. Substantial processing of debt challenge files, issuing opinions and issuing the corresponding resolution that dirimates the discnformity articulated within the framework of the provisions of the legislation in force.


1. Coordinate, advise and functionally monitor the operator associated with the control of contributions and contributions on payroll.


1. Advise superiority in their field.

2. To monitor functionally the actions of the operating units regarding the subject matter related to the contributions and contributions on the payroll.

3. Intervene, at the request of superiority, in the coordination of the actions of the operating units, in relation to their competence.