INTEGRATED SYSTEM OF JUBILATIONS AND PENSIONS
Please note that the monthly taxable income for the categories of journals of the self-employed and the beneficiaries of forecast benefits, obtained under Act No. 24,241, which enter, return or continue in the autonomous activity, beginning on 1 September 1996.
Bs. As., 20/8/96
VISTO Articles 8U. 9 and 34 of Law 241 and its amendments, regulated by Decree No. 433 of 24 March 1994, amended by its similar No. 1262 of 29 July 1994, and
Article 8 of Act No. 24a241 and its amendments provides that self-employed persons shall make the compulsory provisional contributions set out in article 10 of the Act on the levels of reference income, based on categories that set the regulations, in accordance with the tax capacity and the situation of the worker against the value added tax.
That Article 9 of the same law states that the taxable basis of contributions and contributions to the INTEGRATED SYSTEM of JUBILATIONS and PENSIONS (SIJP) cannot be less than the amount equivalent of three (3) times the value of the PREVISIONAL MEDIUM APORT OBLIGATORIO (AMPO), defined in Article 21 of the 1st norm, having a minimum limit of twenty (20) times the cited
That the regulation of this article 8, adopted by the article of Decree No. 433 of 24 March d~,~994, at its point 1 provided that the self-employed shall make the contributions set out in articles 10 and 11 of the law on the basis of the categories that with their monthly taxable income amounts the same detail, empowering the SECRETARIAT for social security. of the MINISTERY OF WORK AND SOCIAL SECURITY and the ex-SECRETARY OF PUBLIC INCOME OF THE MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES, to modify the amount of the categories according to the variation of the value of the AMPO.
That, in turn, point 2 of the mentioned regulation determines that the activities that should be part of each or the categories referred to in the point are those set out in Annex I q integrates that decree.
That, for its part, Decree No. 1262 of July 1994 replaced Table I with nest in the Annex referred to in the previous consideration.
That in the exercise of the powers pointed out the competent Secretariats have seen to update the amounts of the 'monthly taxable of the self-employed, based on the AMPO variation, being the ones currently in force provided by Joint Resolution No. 32/96 of the SECRETARIAN SOCIAL SECURITY. OF WORK AND SOCIAL SECURITY AND N° 264/96, SECRETARIAT OF HACIENDA, MINISTERY OF ECONOMY ARTWS AND PUBLIC SERVICES, dated 22 April 1996.
That studies carried out after the dictation of the regulatory norm quoted in the Hittite, in respect of the various activities of their own account, indicate that the contribution capacity of these workers, measured through their real income, exceeds the amount of the reference incomes on which the current categories are set.
That, as stated in the previous consideration and taking into account the current deficit of the Public Previsional Regime, it is appropriate to raise in a TREINTA BY SCIENTO (30 %) the mentioned amounts of taxable monthly income of the self-employed, up to the mentioned ceiling of the taxable base of the contributions and contributions to the SIJP, set in the equivalent of SESENTA (60) voices the value of the AMPO.
That in this regard, it is necessary to modify the amounts of the taxable incomes of 1~; different categories established in the mentioned Decree No. 433/94, updated, by the aforementioned Joint Resolution No. 32/96 S.S.S. and No. 264/96 S.H., from the accrual of September 1996, inclusive, without prejudice to maintaining the power to modify the same, according to the variation of the
That this Decree is issued in the use of the powers established by article 99, paragraph 2 of the NATIONAL CONSTITUTION.
OF ARGENTINA NATION
Article 1.-Note that from 1 September 1996 the monthly taxable income corresponding to the categories of journals of the self-employed workers affiliated with the INTEGRATED SYSTEM OF JUBILATIONS AND PENSIONS (SIJP) and of the benefcils of previsional depressions, obtained under Act No. 24,241, which enters, returns
CATEGORY RENTA IMPONIBLE MENSUAL A $ 296 B $ 364 B' (B premium) $364 C $ 486 C' (C premium) $ 486 D $ 728 D' (D premium) $ 728 E $ 1215 E' (E prima) $1215 F $ 1700 G $ 2429 G' (G prima) $ 2429 H $ 3645 I $ 4560 J $ 4560
Art. 2°-The contributions set out in articles 10 and 11 of Law 24,241 and its amendments shall be calculated on the monthly taxable income set out in the preceding article.
Art. 3°-Self-employed workers in categories B' (B prima), C' (C prima), D' (D prima), E' (E prima) and G' (G prima) must enter an additional contribution of three percent (3 %).
Art. 4°-Reference is made to the SECRETARIAT for Social Security of the Ministry of Labour and Social Security and the SECRETARIAT OF HACIENDA OF THE MINISTERY OF ECONOMY AND ARTWS AND SERVICES PUBLICS, together, to modify the amount of the categories according to the variation of the value of the PREVISIONAL APORT OBLIGATORIO (AMPO).
Art. 5°-The activities to be covered in each of the categories referred to in article 1 of this Decree are those set out in Annex I, which is an integral part of Decree No. 433 of 24 March 1994, as amended by Decree No. 1262 of 29 July 1999.
Art. 6°-Contact, post, give to the National Directorate of the Official Register and archívese.-MENEM.-Jorge A. Rodríguez.- Roque B. Fernéndez.-José A. Caro Figueroa.