Tax Obligations And Forecast Schemes Of Payment Facilities - Terms And Requirements - Full Text Of The Norm

Original Language Title: OBLIGACIONES TRIBUTARIAS Y PREVISIONALES PLAN DE FACILIDADES DE PAGO - PLAZOS Y REQUISITOS - Texto completo de la norma

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos
AND PREVISIONAL OBLIGATIONS Decree 782/95 Apply measures to meet the requirements of article 14 (b) and article 20 of Decree No. 493/95 and its amendment.

Bs. As., 21/11/95

VISTO Article 111 of Act No. 11,683, which was ordained in 1978 and its amendments, article 2, paragraph (c), of Act No. 23,769, Decree No. 507 of 24 March 1993, ratified by Act No. 24,447 and Decree No. 493 of 22 September 1995, amended by Decree No. 625 of 26 October 1995 and

CONSIDERING:

Article 14 (b) and Article 20 of the Decree No. 493 of 22 September 1995, as amended by Decree No. 625 of 26 October 1995, establish as an essential requirement to request the schemes of payment facilities provided for in Titles II and III, to have entered all contributions and contributions to the Unified Social Security System and tax obligations for the periods established in the above-mentioned articles.

That a significant number of contributors and officials are managing to obtain the necessary funds to address those obligations.

Accordingly, it is considered necessary to arbitrate the necessary measures in order to enable taxpayers and those responsible to accept the regime established by Decree No. 493/95 and its amendment.

That the present decree is issued in the use of the powers conferred by article 111 of Act No. 11.683, ordained text in 1978 and its amendments and article 99, paragraph 1 of the NATIONAL CONSTITUTION.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 . The essential requirements provided for by Decree No. 493/95, as amended by Decree No. 625/95, article 14 (b) and article 20, shall be deemed to be fulfilled as long as they are satisfied under the conditions and until the dates provided by the General IMPOSTITIVE DIRECTION under the SECRETARY OF PUBLIC INCOME OF THE MINISTERIO OF ECONOMY AND ARTH.

Art. 2o Lo The provisions of the previous article only meet the obligations of:

(a) Contributions and contributions to the Unique Social Security System for the periods of July 1995, August 1995 and September 1995 and retentions and/or perceptions whose income expires after 31 July 1995, accrued until 30 September 1995, inclusive, and

(b) Impositive obligations, by their own and/or foreign debt, expired in the months of August, September and October 1995.

Art. 3o El This decree shall govern from the date of its publication in the Official Gazette.

Art. 4o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Eduardo Bauzá. . Domingo F. Cavallo.