Bs. As., 26/10/95
VISTO Decrees No. 2609 of 22 December 1993 and their amendments, 81 of 19 January 1994 and 372 of 20 March 1995 and their amendments, and
That Decree No. 2609/93 provided for the reduction of contributions by employers, on payroll, for activities related to primary production, industry, construction, tourism and scientific and technological research.
That article 3 of the rule referred to in the previous consideration determines that they are reached by the decrease, the contributions corresponding to the remuneration of the staff serving in the jurisdictions that, as at 31 December 1993, have acceded to the Federal Covenant for Employment, Production and Growth, of 12 August 1993 and, as long as that date has been effected on the modification of the Tax on Gross Income, referred to in Part 4.
That Decree No. 81/94 amends article 3 of the aforementioned Decree No. 2609/93, authorizing the reduction of employers ' contributions in those provinces that have not acceded to the Covenant, have made changes to the tax on the Gross Income, provided for in the aforementioned Federal Covenant.
In turn, Article 1 of Decree No. 476/94 extends the benefits provided for in the above-mentioned Decree No. 2609/93, for the activities contemplated therein and for those jurisdictions in which, even if the corresponding degravation of the tributary had not been realized, they dictate the legal norm that establishes a waiver schedule with certain dates.
That Decree No. 372/95 replaces article 2 of its similar No. 2609/93, making it applicable to the mentioned reduction of all activities, except those carried out by the national, provincial and municipal States and by the institutions belonging to them, with the exception of the agencies set out in article 1 of Act No. 22.016 and its amendments.
That among the foundations of the last decree cited, it was taken into account that the agreements with the provincial States for the implementation of the integrated package of measures to be taken by them, as provided for in the aforementioned Federal Covenant.
It was also understood that it was appropriate to extend the reduction of the workload to other activities not covered by the provisions of Decree No. 2609/93.
That therefore with such objectives, in the present circumstances, it is advisable to dispense, for access to the reduction of contributions, the fulfilment by the Provinces of the commitments made in respect of the Tax on Gross Income.
That also, attentive to the generalization of the benefit of reduction of the cost of employment, does not conform to the principle of horizontal equity, to maintain with respect to the activities originally covered by the Federal Covenant, conditions not required to the remaining ones.
It is therefore appropriate to provide that the amendments to the Gross Income tax by the respective jurisdictions shall not be a condition for accessing the decrease in contributions to Social Security, as provided for by Decree No. 2609/93, its amendments and complementary standards.
That the present is given in the use of the powers conferred by article 99, paragraph 1, of the NATIONAL CONSTITUTION.
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:Article 1 . From the entry into force of the present decree, the amendments to the Gross Income tax by the respective jurisdictions shall not be a condition for accessing the decrease in contributions for Social Security, as provided for by Decree No. 2609 of 22 December 1993, its amendments and complementary regulations. Art. 2o Lo The provisions of the previous article shall be applicable in respect of contributions on payroll for accrued remuneration as of September 1995, inclusive. Art. 3o El The present decree shall govern from the day of its official publication. Art. 4o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Eduardo Bauzá. . Domingo F. Cavallo. . José A. Caro Figueroa.