MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES Decree 896/96 Delegate to the State Department the functions, powers and duties that Law No. 11.683 (t. in 1978 and its amendments) attributed to the Ministry of Finance, which is dependent on it. New organizational structure of the Directorate General Impositiva up to the level of Subdirectorate General.

Bs. As., 1/8/96

VISTO Expedient No. 251.648/96 of the Register of General IMPOSTITIVE DIRECTION under the MINISTERY OF ECONOMY AND ARTS AND PUBLIC SERVICES; Law No. 11.683 (t. in 1978 and its amendments); Law No. 12.927; Decrees No. 2612/93; No. 558/96 and No. 660/96; and

CONSIDERING:

That Act No. 24,629 initiated administrative reorganization with the aim of improving the functioning and quality of services provided by the various jurisdictions of the National Civil Service.

That in order to ensure the attainment of the above-mentioned mandate, the norm empowered the National Executive Branch to carry out, within its scope, the reorganization of the public sector to achieve greater efficiency and rationalization, empowering it to centralize merging, transferring to the provinces, reorganizing or deleting, in part, decentralized agencies created by law.

That since at present, the IMPOSITIVE GENERAL DIRECTION directly depends on the Minister of Economics and Public Works and Services, it is incumbent upon him, the functions, powers and duties that Law No. 11.683 (t. in 1978 and its amendments) attributed to the SECRETARIAT OF HACIENDA, under the MINISTERY OF ECONOMY AND PUBLIC AND SERVICES.

That in the organization of the National State, the IMPOSITIVA General DIRECTION occupies a relevant place, given the social function that implies the perception of the resources necessary for the provision of public services.

That, as a step prior to the strengthening and comprehensive modernization of its functioning, it is necessary to adjust the structure of the IMPOSITTIVE GENERAL DIRECTION, in order to install the central responsibilities on the basic processes that are intended to be prioritized.

That this modernization and strengthening should be geared towards the completion of the processes under the responsibility of the agency, achieving both the efficiency and effectiveness of the collection function as well as the need to provide an adequate service to the taxpayer, which is translated into clarity in the regulations, simplicity in the processing and economy of time and resources by the taxpayer and the Fisco.

The Unit for the Reform and Modernization of the State, under the Ministry of the Interior, established by Article No. 1 of Decree No. 558/96, as prescribed by Article No. 36 of the Decree.

Decree No. 660/96 has been issued, which approves the organigram of implementation in the area of the centralized National Civil Service up to the Undersecretariat level.

That the National Executive Branch, in the reserve area of the administration, is fully empowered to deal with structural modifications within its scope, as highlighted in the matter.

That the present is dictated in the use of the powers granted to the National Executive Power by Article 99, paragraph 1, of the National Constitution.

Therefore,

THE PRESIDENT OF THE ARGENTINA NATION

RIGHT:

Article 1 . The Minister of Economics and Works and Public Services shall have the functions, powers and duties that Law No. 11.683 (t. in 1978 and its amendments) attributed to the SECRETARIAT OF HACIENDA, under the MINISTERY OF ECONOMY AND PUBLIC SERVICES. Art. 2o . Approve the new organizational structure of the IMPOSITIVA GENERAL DIRECTION to the level of General Subdirectorate, in detail in Annex I, and the allocation of primary responsibility and corresponding actions, according to Annex II, which are an integral part of this Decree. Art. 3o . Please note that, for the promotion and maintenance of the integrity of the management of the agency, the Director-General will be assisted by an Inspector-General, assistance to be performed by a staff member belonging to the permanent plant of the agency.

The staff member shall be appointed by the NATIONAL EXECUTIVE PODER at the first time, henceforth empowering the Director-General to remove and designate his replacement.

Art. 4o . Take a time limit of TREINTA (30) days to the Director General to approve the lower levels corresponding to the new structure of the IMPOSITIVA GENERAL DIRECTION, according to the modifications set out in this Decree. Art. 5o . In relation to the primary responsibilities and actions corresponding to the Organizational Structure established by Decree No. 2612/93; and until the Director General approves the lower levels corresponding to the new Organizational Structure according to the provisions of the preceding article, the General Subdirectories of Services to the Contributing, of Control, of Regional Coordination and of Legal Affairs, shall exercise the primary responsibilities and actions of the previous Subdirectories Art. 6th ). The modifications to the structure of the IMPOSITIVE GENERAL DIRECTION set out in this Decree and those provided by the Director-General, in accordance with the provisions of the preceding Article, may not generate increases in the number of positions, permanent and non-permanent, or increases in the hierarchical levels approved in the General Budget Act, as provided for in Act No. 24,629 (Article 7). Art. 7o . Communicate, publish, give to the National Directorate of the Official Register and archvese. . MENEM. . Jorge A. Rodriguez. . Roque B. Fernández.

Annex I

Annex II

MAJOR RESPONSIBILITY AND ACTIONS

GENERAL SUBDIRECTION OF SERVICES TO THE CONTRIBUY

PRIMARY RESPONSIBILITY:

1. To provide the Director-General with regard to the application and perception of taxes and other resources by the Agency.

ACTION

1. Planning, directing and controlling in the Agency ' s entire field the processes associated with the application and perception of taxes and resources by the Agency.

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.

GENERAL SUBDIRECTION OF FISCALIZATION

PRIMARY RESPONSIBILITY:

1. To align the Director-General with respect to the control of taxes and other resources by the Agency.

ACTION

1. Planning, directing and controlling in the Agency ' s entire field the processes related to tax control and resources.

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.

GENERAL SUBDIRECTION OF REGIONAL COORDINATION

PRIMARY RESPONSIBILITY:

1. To report to the Director-General on the coordination of actions to be carried out in respect of the application, perception and control of taxes and other resources, in accordance with the guidelines established by the General Subdirectories of Services to the Contributor, Control and Legal Affairs, by units of the Agency deconcentrated territorially.

ACTION

1. Coordinate and monitor activities with respect to the application, perception and control of taxes and other resources to be carried out by the Agency ' s territorially decentralized units.

GENERAL SUBDIRECTION OF LEGAL MATTERS

PRIMARY RESPONSIBILITY:

1. To align the Director-General with matters of a legal nature arising from the application, perception and control of taxes and other resources by the Agency.

ACTION

1. To perform the interpretation of the legal and technical tax rules and those related to the other resources of the Agency in order to project the instructions that tend to standardize application criteria and to advise the Directorate-General on this matter.

2. To direct and coordinate legal issues of resources, sanctions and collect through universal apprehension and trials.

3. Representing and sponsoring the National Fisco in the trials of tax content and those related to the Agency ' s other resources.

GENERAL SUBDIRECTION OF ADMINISTRATION

PRIMARY RESPONSIBILITY:

1. To provide the Director-General with regard to the administration of the Agency ' s resources, as well as administrative legal matters.

ACTION

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

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 actions in trials outside the tax matter in which the Share is a party.

3. To carry out actions relating to the functions assigned by the legal and regulatory provisions to the organizational services and methods of the National Civil Service and decentralized agencies.