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


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AND PREVISIONAL OBLIGATIONS Decree No. 625/95 Amendment of Decree No. 493/95, establishing a plan of facilities for the payment of social security resources.

Bs. As., 26/10/95

VISTO Article 111 of Law No. 11,683, text ordered in 1978 and its amendments, section 2, paragraph (c) of Law No. 23,769, Decree No. 507 of 24 March 1993, ratified by Law No. 24,447 and Decree No. 493 of 22 September 1995 and


That such provisions empower the NATIONAL EXECUTIVE PODER and the IMPOSTITIVE GENERAL DIRECTION to establish the modalities for the collection of the various taxes and also tend to facilitate voluntary compliance with the tax obligations and resources of Social Security.

That in particular Decree No. 493/95 established, in its Title II, a plan for facilities for the payment of social security resources, imposing as an essential requirement for the benefit of the social security system, including the entry of staff retained in relation to dependency, for the Integrated Pension and Jubilee System, for the period July 1994 to June 1995, inclusive months.

That this condition is justified in the need to respect the principle of capitalization of such contributions that inhibits any differentiation in the income, which impacts on the accreditation of the same in the individual accounts of the contributors.

Without prejudice to the above and to the extent that such an impact is avoided, it would be appropriate to facilitate the voluntary fulfilment of the obligations of Social Security, within the framework of the payment regime contained in Decree No. 493/95, thereby allowing the inclusion in that regime of those contributions, with more their respective interests, to combine such benefit with the necessary respect to the principle of capitalization.

That for this purpose, the National State should integrate sde corresponder el the equivalent of such contributions in the relevant Administrator of Pension and Retirement Funds to which the workers involved are incorporated, with more the proportional part of the compensatory interests that the employer must have paid, in accordance with the provisions of article 11 of Law No. 24,241 and its amendments, adopted by Decree No. 1473 of 23 August 1994.

That for the same reasons indicated in the consideration of the third, the aforementioned Decree No. 493/95 excluded from the benefit of condonation to the rearcitory interests and/or emerging punitories of the personal contributions of dependent workers for the Integrated Pension and Pension System.

Notwithstanding the foregoing, and with the same purpose of facilitating the regularization of employers, a partial condonation of such persons may be made available, to the extent that the resulting residual rate allows, if appropriate, to finance the proportional part that must be credited to the individual account of the participant ' s capitalization, as cashed in the 5th consideration.

That also, the precited Decree No. 493/95 excludes the possibility of consolidating in the schemes of payment facilities, both tax and social security resources, the retentions and/or perceptions made and not entered.

Without prejudice to the reasonableness of the motives that supported the adopted temperament, identical foundations to those indicated in the fourth considering, they advise to allow the inclusion of such concepts in the respective schemes of payment facilities.

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.




Article 1 de Amend Decree No. 493 of 22 September 1995 as follows:

1. , Replace paragraph 1 (a) with the following:

"a) Rearcitory and/or punitive interests, in the amount equivalent to UNO BY SCIENTY (1 %) per month, corresponding to the contributions retained to staff in relation to dependency for the Integrated Pension and Pension System, during the period of arrears".

2. , Replace Article 6 (b) with the following:

"b) Contributions due to the Integrated Pension and Retirement System, established by Law No. 24,241 and its amendments, and contributions retained to staff in relation to dependency, for the said System, in the latter case, with more UNO FOR SCIENTO (1 %) per month in a compensatory and/or punitory interest".

3. , Replace Article 6 (j) with the following:

"j) Retentions and/or perceptions relating to the regimes established by the IMPOSTITIVE GENERAL DIRECTION, under the SECRETARIAT OF PUBLIC INCOME OF THE MINISTERY OF ECONOMY AND PUBLIC SERVICES".

4. , Incorporate as the last paragraph of Article 6:

"The interests referred to in subparagraphs (b) and (h) shall be calculated from the date of the arrears and until the last general maturity set for the acceptance of the scheme of payment facilities."

5. el Replace article 14, with the following:

"Article 14. es It will be an essential requirement to take advantage of this payment facility plan, to have entered:

(a) At the time of placement, the contributions retained to staff for the Integrated Pension and Pension System for the period from July 1994 to June 1995, including, where appropriate, more appropriate, the recital and/or punitive interests.

This requirement shall also be deemed to be fulfilled when the above-mentioned contributions and accessories are included in the payment facility plan that is requested in accordance with Title II.

In cases where the interests were not cancelled and/or punitive . as long as the capital has been entered, the capital is paid for until the date of collection or, where appropriate, in the form provided for in the preceding paragraph ., the provisions of paragraph 1 (a) shall apply.

(b) All contributions and contributions to the United Social Security System for the period July 1995 and subsequent periods and retentions and/or perceptions whose income expires after 31 July 1995 in both cases accrued to the date of submission of this plan."

6. el Replace the last paragraph of Article 15 with the following:

"They are not included in the provisions of this Title, the advances in Taxes on Gains and on Personal Property, which expired after 1 January 1995, for fiscal periods closed from that date, including."

Art. 2o The National State shall incorporate dede corresponder de, within the SESENTA (60) DIAS of the last general maturity set for the acceptance of the plan of payment facilities established by Title II of Decree No. 493/95, the funds necessary for the General Directorate of Non-Self-Governing

Interests referred to in the preceding paragraph shall be calculated from the date of the arrears and to the integration of funds by the National State.

In the event that the consolidated amount involves exclusively the recital and/or non-condonated punitive interests, the ACCOUNT with CENTER CENTER (40.80 %) of the same will be integrated.

Art. 3o que Please note that the benefit set out in Article 1 of the Decree No 493/95 will not proceed with respect to the debt that is cancelled .total or partly mediante by means of Previsional Debt Consolidation Bonuses, Consolidation Bonuses or any other title of the National Public Debt following the official publication of the aforementioned Decree. Art. 4o . Please refer to the SECRETARIAT OF HACIENDA and to the IMPOSITTIVE GENERAL DIRECTION, under the SECRETARIAT OF PUBLIC INCOME, both Secretaras of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, to dictate the regulatory and complementary rules that they consider necessary for the purposes of the implementation of the present decree. Art. 5o . The validity of this decree will take place from the day following that of its official publication. Art. 6th . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Eduardo Bauzá. . Domingo F. Cavallo. . José A. Caro Figueroa.


Decree No. 625/95

In the 27 October 1995 edition of which the decree was published, the following error was revealed:


DONDE DICE: . to reconcile such benefit with the necessary regarding the principle of capitalization. I should say: compatibility of this benefit with the necessary respect to the principle of capitalization.