Bs. As., 10/7/97
VISTO Expedient No. 250798/97 of the registration of the IMPOSITTIVE GENERAL DIRECTION, dependent on the MINISTERY OF ECONOMY AND ARTS AND PUBLIC SERVICES, Law No. 24.629 and the Nros Decrees. 1156 dated 14 October 1996 and 1589 dated 19 December 1996 and
That these decrees provide for the creation of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, as a result of the merger of the IMPOSITTIVE GENERAL DIRECTION and the NATIONAL ADMINISTRATION OF ADUANAS, both organisms dependent on the MINISTERY OF ECONOMY AND PUBLIC SERVICES.
That Decree No. 1156/96 has been approved by the Views of the MIXTA COMMISSION on the Status and Follow-up to PRIVATIZATIONS dated 12 December 1996 and Decree No. 1539/96 originated in that Opinion.
That, according to the Dictamen of the aforementioned Joint Commission, the merger process provided for in Articles 3 and 4 of Decree No. 1156/96 shall end the day on which the regulation establishing the order of the competences, powers, rights and obligations of the FEDERAL ADMINISTRATION OF PUBLIC INCOMES is published in the Official Gazette.
That such a system should collect the rules governing the competences, powers, rights and obligations of the agencies that merge, to give rise to the new agency, with the adaptations required by the new situation.
That the rules referred to in the previous consideration are mainly among other legal provisions - the Nros Laws. 11.683 (text ordered in 1978 and its amendments), 22,091, 22,415 and Decree No. 507 of 24 March 1993, ratified by Act No. 24,447.
That, as a result, the organizational rules to be issued imply the need to replace others of the same nature that have been embodied by formal laws.
That, for that reason, the order must necessarily be adopted by rules of identical rank of those that organized the operation of the fused entities, in order to avoid any questions that might prejudice the exercise of such functions.
Moreover, it is extremely urgent for the National Government to have the normative instrument that allows the operation of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, so that it can begin to exercise its functions as soon as possible, with the aim of, among others, to combat tax evasion, customs and social security resources.
That the NATIONAL EXECUTIVE PODER considers that it cannot be delayed to operationalize the agency responsible for the largest source of income of the National State and the control of foreign trade.
That the present constitutes a system of pre-existing legal texts relating to competencies, powers, rights and obligations of the agency responsible for the tax, customs and social security resources; introducing the minimum adequacies necessary for the management of the organism, without innovating in the relations between Fisco and taxpayer.
That, while the present is limited to ordering the existing legal provisions, which refer exclusively to matters of organization and operation of the new body, the provisions of article 99, paragraph 3, of the National Constitution do not contravene.
That at present many provisions of the legislation in force are incorporated in order to contain in a single regulatory body all the rules that make the organization and operation of the FEDERAL ADMINISTRATION OF PUBLIC INCOMES.
That the FEDERAL ADMINISTRATION OF INCOME PUBLICS has been created by Decree No. 1156/96 on the merits of the powers delegated by the NATIONAL LEGISLATIVE PODER to the NATIONAL EXECUTIVE PODER by Law No. 24,629 and, this creation was unanimously approved by the MIXTA COMMISSION ON THE REFORM OF THE STATE AND FOLLOW-UP TO PRIVATIZATIONS, which required the dictation of the present order.
That the present decree is issued under article 99, paragraph 3 of the NATIONAL CONSTITUTION.
THE PRESIDENT OF THE ARGENTINA NATION IN GENERAL AGREEMENT OF MINISTERS DECRETA:
ORGANIZATION AND COMPETITION OF FEDERAL ADMINISTRATION
PUBLIC INCOME.Article 1FEDERAL ADMINISTRATION OF PUBLIC INCOME, autarchical entity in the field of MINISTERY OF ECONOMYshall have the organization and competence set forth by this decree and, from the publication of the same in the Official Gazette, shall be considered dissolved the NATIONAL ADMINISTRATION OF ADUANAS and the General Directorate IMPOSITIVA being replaced by the FEDERAL ADMINISTRATION OF PUBLIC INCOMES, which shall exercise all the functions assigned to them by the respective Laws No.
The legal and regulatory rules referred to in the preceding paragraph shall remain in force, as long as they do not object to the provisions of this decree or to those applicable in accordance with their provisions. Even if it does not mediate strict opposition, its scope will be modified to the extent that they are virtually extended, restricted or not contemplated by the corresponding provisions of this decree.
All referrals that other rules make to the legal and regulatory rules mentioned in the first paragraph of this article which are repealed shall be interpreted as being made to the corresponding provisions of this decree.
All references that the existing legal and regulatory rules make to dissolved agencies, their competence or their authorities shall be deemed to be made to the FEDERAL ADMINISTRATION OF PUBLIC INCOME, their competence or their authorities, respectively.(by art. 2°) Decree No. 90/2001 B.O. 29/01/2001 it was established that where it said "MINISTERY OF ECONOMY ARTWORKS AND PUBLIC SERVICES" should be understood "JEFATURA DE GABINETE DE MINISTROS". Subsequently by art. 3° Decree No. 617/2001 B.O. 15/5/2001, Decree No. 90/2001 was abrogated and transferred AFIP to the Ministry of Economy. Art. 2°-The FEDERAL ADMINISTRATION OF PUBLIC INCOME shall act as an autonomous entity in the administrative order, as regards its organization and functioning, according to the rules of this decree, under the general superintendence and control of legality that shall exercise on it the MINISTERY OF ECONOMY.
To this end, its heritage shall be made up of all the assets assigned to it by the National State and by those who are transmitted to it or acquire it for any legal cause, affecting it entirely the property of its own or those granted in use, credits, rights and obligations of the NATIONAL ADMINISTRATION OF ADUANAS and the IMPOSTITIVE GENERAL DIRECTION.
The NATIONAL EXECUTIVE PODER is empowered to transfer without charge the properties in use by the FEDERAL ADMINISTRATION OF PUBLICY INCOME which are owned by the National State.
Without prejudice to the indivisibility of FEDERAL ADMINISTRATION OF PUBLIC INCOME as an administrative entity and subject of law, the General Directorates that depend on it will be distinguished by the acronyms DGA (General Directorate of Customs) and DGI (General Directorate of Impositive), respectively.
The acronyms referred to, preceded by the acronym AFIP ( FEDERAL ADMINISTRATION OF PUBLIC INCOME), shall be used in any official documentation or mention referred to in these Directorates.
The control of the FEDERAL ADMINISTRATION of PUBLIC INCOME shall be governed by the provisions of Act No. 24.156.(by art. 2°) Decree No. 90/2001 B.O. 29/01/2001 it was established that where it said "MINISTERY OF ECONOMY ARTWORKS AND PUBLIC SERVICES" should be understood "JEFATURA DE GABINETE DE MINISTROS". It is clarified, however, by art. 4° that the Ministry of Economy will, however, exercise the legality control on the Federal Public Income Administration in accordance with this article. Subsequently by art. 3° Decree No. 617/2001 B.O. 15/5/2001, Decree No. 90/2001 was abrogated and transferred to the Ministry of Economy. ) Art. 3o-The FEDERAL ADMINISTRATION OF PUBLIC INCOME will be the Entity of the execution of the tax and customs policy of the Nation by applying the corresponding legal norms. It shall have the functions and powers of the merged agencies mentioned in article 1 of the present and in particular those detailed in this article, without prejudice to those conferred by other rules:
(a) The application, perception and control of the taxes and accessories provided by the respective legal rules, and in particular:
(1) Taxes that encumber operations carried out in the territorial sphere and in the maritime areas, on which the national tax authority is exercised entirely or partially.
(2) Taxes that tax the import and export of goods and other operations governed by customs laws and regulations that are or are entrusted to it.
(3) Social security resources for:
I. National pension and pension schemes, whether of workers in relation to dependency or self-employed.
II. Family allowances and allowances.
III. The National Employment Fund.
IV. Any other contribution or contribution that according to the current regulations must be collected on payroll.(Point 3, incorporated by art. 2° Decree No. 217/2003 B.O. 18/6/2003. Note Infoleg: By art. 19 of Decree No. 1399/2001 B.O. 5/11/2001 the derogation of the pto had been arranged. 3 of art. 3rd present. By art. 1 Decree No. 1480/2001 B.O. 22/11/2001 provided that such derogation would govern from the date of the establishment of the MINISTERY of ECONOMY for the final constitution and operation of the NATIONAL INSTITUTE OF SOCIAL SECURITY RESOURCES (INARSS).
(4) Fines, surcharges, interests, guarantees and any accessory that may arise in situations of any nature from the application and compliance with legal norms.
(b) Control of international traffic of goods provided for by the respective legal rules.
(c) Tariff classification and valuation of goods.
(d) All functions arising from your mission and those necessary for your internal administration.
The NATIONAL EXECUTIVE PODER may incorporate into the FEDERAL ADMINISTRATION OF PUBLICY INCOME the application, perception and control of charges by other divisions. In such cases, the powers legally agreed upon to these bodies, as soon as they are linked to the taxes whose application, perception and control are carried out by the FEDERAL ADMINISTRATION OF PUBLIC INCOME, shall also be transferred to the latter, which may also apply in relation to the same, in supplementary form, the rules of Law 11.683 and this decree.
Please refer to the FEDERAL ADMINISTRATION OF PUBLIC INCOME to act as an agent of perception of the provincial taxes or established by the City of Buenos Aires, which seriously fuel the wholesale or retail consumption or marketing of goods, in the definitive import operations of goods. To that end, the Federal Administrator is empowered to conclude the relevant conventions with the local authorities. For any action which may be taken by virtue of the provisions of this paragraph, the provisions of article 14 of this decree shall not apply.
Facultase the FEDERAL ADMINISTRATION OF INCOME PUBLICOS to sign agreements with the provinces, the City of Buenos Aires and municipalities, the official banks - national, provincial or municipal, including those of mixed economy - and private, for the purpose of the application, perception and control of the internal taxes, customs and the resources of social security in its charge, in which case it may establish a compensation for the management of the specified entities, depending on the actual amount of the decree collected for the National Fisco.
When the FEDERAL ADMINISTRATION OF INCOME PUBLICOS cannot properly carry out the functions and powers referred to in this decree, it may delegate the exercise of the decree to other agencies of the public administration and security forces, insofar as it is compatible with the specific activity of such agencies or forces and that the proper control and integrity of the tax revenue shall be saved. In these cases, careful supervision will be exercised.
ADMINISTRATIVE AUTHORITIESArt. 4o-The FEDERAL ADMINISTRATION OF PUBLIC INCOME will be headed by One (1) Federal Administrator designated by the NATIONAL EXECUTIVE POWER, on the proposal of the MINISTERY OF ECONOMYwith the rank of Secretary, who shall have the functions, powers and duties set out in Articles 6th, 7th, 8th and 9th of this decree and which the laws and their regulations grant him.
In the exercise of its powers, the Federal Administrator represents the FEDERAL ADMINISTRATION OF PUBLIC INCOME with the public authorities, the responsible and the third parties.
The Federal Administrator UN (1) Director-General of the Tax General Directorate and One (1) Director-General of the Directorate-General of Customs, and Deputy Director-General of which the NATIONAL EXECUTIVE PODER will be determined. The Federal Administrator shall designate and remove the Directors-General, the Assistant Directors-General and the Heads of the First Level Structure Units of the Scale hierarchy.
The designations and remotions of staff heads of first-level scaling-up units, referred to in the last part of the preceding paragraph, shall not be subject to the selection or removal regimes governing the rest of the staff.
The Federal Administrator, Directors-General and Customs Administrators in their jurisdiction shall serve as administrative judges.
The Directors-General and the Deputy Directors-General shall participate in other activities related to the application, perception and control of taxes: they shall replace the Federal Administrator in the event of absence or impediment in all his functions, powers, duties and responsibilities, in accordance with the priority order established by the Federal Administrator himself.
The Director-General of the Directorate-General of Customs shall be responsible for the implementation of customs legislation, in accordance with the policies, criteria, plans and programmes issued by the Federal Administrator and the legal rules governing the matter of their competence.
The Director-General of the Impositive Directorate-General shall be responsible for the implementation of tax legislation and social security resources, in accordance with the policies, criteria, plans and programmes issued by the Federal Administrator and the legal rules governing the subject matter of their competence.
Without prejudice to the competence set out in the preceding paragraphs, the Federal Administrator may delegate to the Directors-General and the Deputy Directors-General, and these respects to the Heads of the Units which depend on them - the assumption, jointly or separately, of certain functions and powers identified by the nature of the matter, by the territorial scope in which they are to be exercised or by other circumstances, including those specified in the 9th and 7th.
The Federal Administrator shall retain the highest authority within the agency and may invoke the knowledge and decision of any of the issues raised.
The Directors-General and Deputy Directors-General and the other officials of the FEDERAL ADMINISTRATION OF PUBLIC INCOME may act as a summons at any time and in accordance with each other ' s competence, to the knowledge and decision of the cases, to this end being invested of all the jurisdictional power of the replaced body.
The acts and provisions of the Directors-General shall be impugned, without pre-instance before the Federal Administrator, for the same resources as would be appropriate in the event of having emanated from the latter.(by art. 2°) Decree No. 90/2001 B.O. 29/01/2001 it was established that where it said "MINISTERY OF ECONOMY ARTWORKS AND PUBLIC SERVICES" should be understood "JEFATURA DE GABINETE DE MINISTROS". Subsequently by art. 3° Decree No. 617/2001 B.O. 15/5/2001, Decree No. 90/2001 was abrogated and transferred AFIP to the Ministry of Economy.
REQUIREMENTS, INCOMPATIBILITIES AND INHABILITATIONS OF AUTHORITIES.Art. 5o.-The Federal Administrator, the Directors-General and the Deputy Directors-General shall not be able to hold another public office except for their teaching and shall govern for them the incompatibility established for the staff of the agency.
They may not perform such functions:
(a) The disabled to hold public office, up to TEN (10) years after serving the sentence.
(b) those who cannot exercise trade,
(c) The failed convicted by criminal justice for fraudulent bankruptcy, unlimitedly.
(d) Failed to CINCO (5) years after rehabilitation.
(e) The directors or administrators of associations or companies declared bankrupt, convicted by criminal justice for their fraudulent conduct, unlimitedly.
Directors or administrators of associations or companies declared bankrupt to CINCO (5) years after their rehabilitation.
Without prejudice to the requirements, incompatibility and disqualifications provided for in the Criminal Code, the Basic Legal Regime of Public Service, other laws and the Customs Code, may not be appointed or accept any appointment in the FEDERAL ADMINISTRATION OF PUBLIC INCOME:
1. Any person who has been convicted of a tax or customs offence or for a minor smuggling offence.
2. Those who have been unlimitedly responsible partners, directors or administrators of any society or association, when the society or association concerned had been convicted of any of the offences set forth in the preceding point. It is excepted from this disqualification to those who prove to have been alien to the act or have opposed its realization.
3. Those who are prosecuted in court or in summary by any of the offences provided for in item 1, until they are definitively dismissed or acquitted by a final judgement or determination. It is also understood that those who integrate or integrate, as envisaged in the preceding point, a society is a processed or summary association.
Those who hold positions of any category, rented or not, in the FEDERAL ADMINISTRATION OF PUBLIC INCOME may not occupy positions or maintain relations of any nature or of advice with exporting or importing firms or with customs dispatchers.
INTERNAL ORGANIZATIONAL FACULATIONSArt. 6o-The authorities of the agency shall have the functions of internal organization as described below:
(1) The Federal Public Income Administrator shall have the following powers and responsibilities:
(a) To legally represent the FEDERAL ADMINISTRATION OF PUBLIC INCOME, either personally or by delegation or mandate, in all acts and contracts required for the operation of the service, and may also act as a plaintiff, in accordance with the provisions in force and to subscribe to any public or private documents necessary.
(b) Organize and regulate the internal functioning of the FEDERAL ADMINISTRATION OF PUBLIC INCOME in its structural, functional and personnel management aspects, including the dictation and modification of the organic-functional structure at the lower levels than approved by the NATIONAL EXECUTIVE PODER.
(c) Understand in the process of collective labour negotiations with the union entities representing the staff, with the prior authorization of the MINISTERY OF ECONOMYpursuant to Laws No. 14,250 and No. 18,753 and Decree No. 183 dated 10 February 1988, amending and concordant.
(d) Dictate staff regulations that do not fit into collective labour negotiations or correspond to hierarchical levels not covered by them.
(e) Designate staff for the permanent or transitory plant and also promote, punish and dispose of casualties, in accordance with the current legal regime.
(f) Carry out staff recruitments for seasonal, extraordinary or special work, which cannot be done with their permanent plant resources, setting the working conditions and their retribution.
(g) Promote staff training.
(h) Participate in representation of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, in national and international order, in congresses, meetings and/or events promoted by official or private agencies dealing with matters falling within their competence.
(i) Authorize the travel abroad of competent staff of the agency, in compliance with missions, for a period not greater than TRESCIENTA SESENTA and CINCO (365) days, in accordance with the legal rules in force.
(j) Authorize the provision of services to third parties on a onerous basis, provided that the proper development of the service is not affected.
(k) Elevar annually MINISTERY OF ECONOMY. the plan of action and the preliminary draft budget of expenditure and investments for the next year and annual memory.
(1) Manage the budget, solving and approving the agency's expenses and investments.
(m) To encourage, award and hire public works and supplies, acquire, sell, exchange, transfer, locar, build and dispose of all forms in respect of movable and immovable property for the use of their offices or staff, in accordance with the requirements of the service, accept donations with or without charge, all in accordance with the legal rules in force.
(n) To determine the jurisdictional officials of the Internal Revolving Funds and the Girls ' Funds, establishing the amount and its replacement regime, in accordance with Act No. 24.156 and supplementary rules.
(in) To promote the widest and most appropriate dissemination of the activities and regulations of the organism.
(o) Any other attribute necessary for the performance of the functions of the agency, compatible with the position or with those established in the existing legal rules, for which it is understood that the rule enshrined in the preceding paragraphs is not taxative.
(2) The Directors-General shall have the powers and responsibilities set out in article 4 of the present and the following:
(a) Generally establish the limits for the filing of cases of control, ex officio determination, liquidation of debts in administrative or judicial management, application of sanctions or other concepts or procedures by the agency, which because of its low amount or incobrability do not involve credits of certain, timely and economic concretion.
(b) To represent the FEDERAL ADMINISTRATION OF PUBLIC INCOME before the judicial and administrative courts in all matters within their competence where the agency is a party or where their interests may be affected.
(c) Designate the officials who will exercise in judgment the representation of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, in cases that are subject to any jurisdiction, including the criminal.
(d) Set the general schedule and special schedules in which the agency will operate, in accordance with the requirements of the service, taking into account the modalities of international traffic and the schedules of State agencies that provide services related to its functions.
(e) Any other attribute necessary for the performance of the functions of the agency compatible with the position or those established in the existing legal rules, for which it is understood that the payroll enshrined in the preceding paragraphs is not taxative.(by art. 2°) Decree No. 90/2001 B.O. 29/01/2001 it was established that where it said "MINISTERY OF ECONOMY ARTWORKS AND PUBLIC SERVICES" should be understood "JEFATURA DE GABINETE DE MINISTROS". Subsequently by art. 3° Decree No. 617/2001 B.O. 15/5/2001, Decree No. 90/2001 was abrogated and transferred AFIP to the Ministry of Economy.
REGULATION FACULATIONSArt. 7.-The Federal Administrator shall be empowered to provide general rules for those responsible and third parties in matters in which the laws authorize FEDERAL ADMINISTRATION OF PUBLIC INCOME to regulate the situation of those against the Administration.
The aforementioned rules shall enter into force from the date of their publication in the Official Gazette, unless they determine a later date, and shall govern as long as they are not modified by the Federal Administrator himself or by the MINISTERY OF ECONOMY and ARTWORKS and PUBLIC SERVICES.
In particular, it may issue mandatory rules for the following:
(1) Inscription of taxpayers, officials, retention and perception agents, and how to document tax debt by taxpayers and officials.
(2) Registration of information agents and their duties.
(3) Determination of averages, coefficients and other indices that serve as a basis for ex officio estimating the taxable matter, as well as for determining the value of import and export transactions for the application of internal taxes, where necessary.
(4) Form and time of submission of affidavits and forms of administrative settlement of charges.
5) Modes, deadlines and extrinsic forms of their perception, as well as that of payments to account, advances, accessories and fines.
(6) Creation, action and suppression of retention, perception and information agents.
7) Books, annotations and documents to be carried out, carried out and kept by those responsible and third parties, customs dispatchers, customs transport agents, importers, exporters and others administered, also specifying the time frames for which they must keep such documentation in their possession and, where appropriate, the respective vouchers.
8) Duties of the subjects mentioned in the previous point in view of the requirements for a verification, to require information with the degree of detail that it deems appropriate - of the investment, disposition or consumption of goods made in the fiscal year, whatever the origin of the funds used (capital, encumbered gains, exempt or not reached by the tribute).
9) Suspension or modification, founded and generally, of those legal or regulatory requirements of a merely formal nature, provided that it does not affect customs control, the application of prohibitions on import or export or tax interest.
10) Dictation of rules establishing requirements for the purpose of determining the tender possession of goods of foreign origin to be found in square, for which purpose affidavits of existence, stamping, marking of goods, accounting in special books or any other means or system suitable for such purpose may be required.
(11) Any other measure that is appropriate in accordance with the provisions of the first paragraph of this article, to facilitate the application, perception and control of the tax and control of foreign trade by the agency.
INTERPRETATION FACULATIONSArt. 8o-The Federal Administrator shall have the function of interpreting in general the provisions of this decree and the legal rules that establish or govern the perception of the levies by the FEDERAL ADMINISTRATION OF PUBLIC INCOME, when he deems it appropriate or requests it by taxpayers, importers, exporters, retention agents, perception agents and other officials, group entities and any other organization that represents a collective interest, The request for such a pronouncement shall not suspend any decision that the other officials of the FEDERAL ADMINISTRATION OF PUBLIC INCOME shall adopt in particular cases.
The interpretations of the Federal Administrator shall be published in the Official Gazette and shall have the character of mandatory general rules if, at the end of the term of QUINCE (15) working days from the date of publication, they shall not be appealed to the MINISTERY OF ECONOMY AND ARTH AND SERVICES PUBLICS by any of the persons or entities mentioned in the preceding paragraph, in which case they shall have such character from the day after that in which the approval or modification of the Ministry is published. In such cases, the Federal Administrator should be given pre-conference to be issued on objections to interpretation.
Firm interpretations may be rectified by the authority that dictated them or the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, subject to the provisions of the preceding paragraph, but the corrections shall not apply to facts or situations fulfilled prior to the time when such rectifications enter into force.
AND ADMINISTRATIVE JUDGEArt. 9o-The authorities of the agency shall have the functions and powers described below:
(1) The terms of reference of the Federal Administrator shall be in addition to those provided for in the preceding articles:
(a) To direct the activity of the agency through the exercise of all functions, powers and powers that the laws and other provisions assign to it or assign to the FEDERAL ADMINISTRATION OF PUBLIC INCOME in order to apply, determine, perceive, collect, demand, execute and return or return the taxes to them: or to resolve the doubts that concern them. In particular, the Federal Administrator will set the policies, strategic planning, plans and programmes and the overall driving criteria of the agency.
(b) To exercise the functions of the Administrative Judge, without prejudice to the substitutions provided for in articles 4 and 10 in the determination of office of the taxable matter and corresponding charges, in the repetitions, in the application of fines and resolution of the remedies for reconsideration.
(c) Grant waits for the payment of taxes and their corresponding interests of any kind, in cases authorized by law.
(d) Directly require the immediate assistance of the security and police forces for the performance of their functions and powers, without prejudice to the exercise of their own powers.
(e) To seek and report directly to foreign customs and tax administrations and to relevant international bodies.
(f) Conduct investigations abroad to collect evidence to prevent, detect, investigate, verify or suppress tax, customs and, in particular, smuggling. Prior authorization of the NATIONAL EXECUTIVE POWER shall be required for the performance of missions exceeding the TRESCIENTA AND CINCO (365) days.
(g) Proposing the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES the rules that complement, modify or regulate customs, tax and social security resources.
(h) Any other attribute necessary for the performance of the functions of the agency, compatible with the position and those set forth in the existing legal rules, for which it is understood that the payroll enshrined in the preceding paragraphs is not taxative.
(2) The functions of the Director-General of the Directorate-General for Customs are as follows:
(a) To exercise all the functions, powers and powers entrusted to it by laws, regulations, general resolutions and other provisions, for the purpose of identifying, perceiving, collecting, demanding, enforcing, executing, executing or reimbursing taxes that encumber the import and export of goods and other transactions governed by customs laws and regulations by the agency: interpreting the rules or resolving the doubts, which they relate to them.
(b) Exercis control over international trade in goods.
(c) Apply and monitor the prohibitions on import and export whose application and control is or are entrusted to it.
(d) Execute the review of customs proceedings and documents after the completion of their processing to customs, in accordance with applicable provisions, to issue corrections and charges, as well as to arrange for returns or refunds.
(e) Authorize the customs operations and regimes relating to the means of transport, as well as the operations, destinations and regimes to which the goods involved in international traffic can be subjected.
(f) Authorize, according to the precedents and guarantees provided by the petitioners, and in accordance with the nature of the operation and with the controls that in each case correspond, the verification of the goods in the premises or deposits of the importers and exporters, or in the places for them offered to that end, provided that they meet the conditions and offer the necessary assurances for the proper safeguarding of the operation and the proper taxation.
(g) To exercise jurisdictional powers entrusted to the National Customs Administrator by the Customs Code.
(h) Instruction, where appropriate, of preventive cases for offences or customs offences.
(i) Directly require the immediate assistance of the security and police forces for the performance of their functions and powers, without prejudice to the exercise of their own powers.
(j) Exercis the superintendence and direction of the customs and other units of your jurisdiction.
(k) Practice inquiries, research, analysis, expertise, extraction of samples or checks relevant to the fulfilment of their duties, as well as taking, on their own or with the collaboration of public or private individuals or agencies, the necessary measures to determine the type, class, species, nature, purity, quality, quantity, measure, origin, origin, value, cost of production, margins of profit, manipulation, transformation, transport and marketing of the goods.
(l) Carrying the records and exercising the government of the registrations of customs dispatchers, customs transport agents, general and dependent securities of one and the other and importers and exporters.
(m) Keep the following records:
I.) Merchandise delivered to consumption with provisional liquidation.
II.) Of merchandise delivered to consumption with facilities for payment of taxes.
III.) Of goods delivered to the consumption of import or export or taxes with a conditional, total or partial franchise.
IV) Of goods subject to different suspensive destinations.
V.) Those that are necessary for the valuation of the goods.
VI.) Offenders to the customs criminal provisions as well as those that were appropriate to prevent and suppress the offences and offences under the Customs Code.
VII.) The other records that you consider appropriate for the best performance of your functions.
(n) Enable, on a precarious or transitory basis, places for customs operations.
(in) Exercising the customs police and the public force in order to prevent and suppress customs crimes and offences and to coordinate the exercise of such functions with the other public administration agencies, and in particular the national security agencies, provinces and municipalities, requiring their collaboration as well as, where appropriate, the Armed Forces.
(o) Suspend or modify, based on a singular nature, those legal or regulatory requirements of a merely formal nature, provided that they do not affect customs control, the application of prohibitions on import or export or the fiscal interest. Derogations or modifications of a singular nature shall enter into force from notification to the person concerned.
(p) Any other attribute necessary for the performance of the functions of the agency, compatible with the position and those established in the existing legal rules, for which it is understood that the payroll enshrined in the preceding paragraphs is not taxative.
(3) These are the powers of the Director-General of the Directorate-General for Impositive Affairs, in addition to those provided for in the preceding articles:
(a) To exercise all the functions, powers and powers entrusted to it by laws, regulations, general resolutions and other provisions, for the purpose of implementing, identifying, perceiving, collecting, demanding, executing and returning or reimbursing the taxes and levies of national jurisdiction and the resources of social security by the agency; interpreting the rules or resolving the doubts referred to therein.
(b) Instruction, where appropriate, of cases of crime or tax offences or social security resources.
(c) Directly require the immediate assistance of the security and police forces for the performance of their functions and powers, without prejudice to the exercise of their own powers.
(d) Any other attribute necessary for the performance of the functions of the agency, compatible with the position and those established in the existing legal rules, for which it is understood that the payroll enshrined in the preceding paragraphs is not taxative.Art. 10.- Both the Federal Administrator and the Directors-General and the Customs Administrators in their respective jurisdictions shall determine which staff members and to what extent they shall replace them in their functions as administrative judge.
The Federal Administrator, in all cases where the intervention of other officials is authorized as administrative judges, may be invoked by means of superintendence, knowledge and decision on the issues raised.
The new appointments of officials to replace the Federal Administrator and the Directors-General in the functions of the Administrative Judge shall be vested in lawyers or public accountants. The NATIONAL EXECUTIVE POWER may dispense with this requirement, establishing the conditions it deems relevant, when special circumstances make it necessary in certain areas of the country, in such cases, officials with a minimum age of QUINCE (15) years in the agency, computing, for this purpose, the time of service in the general IMPOSITIONAL DIRECTION, or in the NATIONAL ADMINATIONAL ADMINATIONAL DECTION (5) Prior to the issuance of a resolution and as an essential requirement, the administrative judge does not require a legal opinion, except as it relates to the pre-trial closure provided for in article 41 (f) of Act No. 11.683 and the resolutions pursuant to article 52 of Act No. 11.683.
ORGANIZATION OF ADUANARY SERVICEArt. 11.- The various offices which, within the competence assigned to them, carry out the functions of implementing the legislation relating to the import and export of goods, in particular those of the perception and control of the public revenues produced by the rights and other taxes with which the import and export operations are taxed and those of control of the international trade in goods.
The NATIONAL EXECUTIVE PODER may transfer the geographical seat of the customs when it is advised for reasons of control or rationalization or efficiency of the customs administration or, in particular, since it is produced or it is appropriate to provoke variations in the volume, composition or orientation of the international traffic or in the geographical location of the routes of exchange, with the reservation that those customs referred to in article 75, paragraph 10 "in fine" of the national territory.
FEDERAL INCOME ADMINISTRATION PUBLICOS, considering reasons for better control, rationalization or efficiency of the service or of international traffic, shall assign to customs the character of permanent or transitory, shall fix or modify the territorial competence of them, as well as the class, nature and importance of the operations, regimes and destinations that can be fulfilled to them. In customs criminal matters, however, jurisdiction and jurisdiction shall always be determined in accordance with the rules in force at the date of the commission of the facts.
Customs is responsible for the knowledge and decision of all acts that must be carried out before them within the scope of the competence assigned to them by the Customs Code, this decree and the FEDERAL ADMINISTRATION OF PUBLIC INCOME.
Customs agents who, on the basis of their control functions, need to carry weapons shall be authorized by the Director-General of the Directorate-General of Customs and subject to the regulations in force.
RESOURCES AND BUDGETArt. 12.- (Article repealed by art. 19 of Decree No. 1399/2001 B.O. 5/11/2001) Art. 13.- (Article repealed by art. 19 of Decree No. 1399/2001 B.O. 5/11/2001) Art. 14.- (Article repealed by art. 19 of Decree No. 1399/2001 B.O. 5/11/2001)
TRANSITORY RULESArt. 15.- The powers granted by the highest authorities of the IMPOSITIONAL GENERAL DIRECTION and the NATIONAL ADMINISTRATION DE ADUANAS para representa al Fisco en los asuntos que tramitan en jurisdicción tanto administrativo como judicial se seguirn vigencia pese a la dissolution de los organismos que trata el presente decree. Art. 16.- After the dissolution of the bodies referred to in article 1 of the present decree, the staff of the IMPOSTITIVE GENERAL DIRECTION and the NATIONAL ADMINISTRATION OF ADUANAS shall become the staff of the FEDERAL ADMINISTRATION OF PUBLIC INCOMES.
It will retain its positions and scalual levels and the attention of the office's office office, governed by the existing legal rules until its modification.
The officials of the merged agencies who, at the time of this decree, review the quality of administrative judges, shall continue to exercise this function until otherwise provided by competent authority.Art. 17.- The staff of the FEDERAL ADMINISTRATION OF PUBLIC INCOME, until the legal instrument governing its working relationship is issued, shall be governed by the existing rules prior to the merger, the IMPOSITTIVE GENERAL DIRECTION and the NATIONAL ADMINISTRATION OF ADUANAS as appropriate.
In relation to staff who enter after the merger, they shall be governed by the conditions of work in accordance with the vacancy in which they are appointed.Art. 18.- Given the simultaneous validity of DOS (2) collective labour agreements, the Federal Administrator will determine the rules applicable in those internal organizational matters where they cannot be identified. Art. 19.- During the year 1,997, the FEDERAL ADMINISTRATION OF PUBLIC INCOME will retain and affect as its own resources a CENTRE COURT (4 %) of the total collections that customs make on national taxes not governed by customs law.
VIGENCEArt. 20. Destroy:
(a) Articles 1, 2°, 3°, 4°, 5°, 6°, 7°, 8°, 9°, 10, 114 and the incorporated without number following the 5th Act No. 11.683 (t.o. in 1.978 and its amendments).
(b) Articles 1, 2°, 3°, 4°, 5°, 6°, 7°, 8°, 10, 11 and 12 of Act No. 22.091.
(c) Articles 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34 and 35 of the Customs Code.
Please note that all the legal and regulatory rules that integrate the customs regime and the application, perception and control of taxes and social security resources will remain in force, while they do not object to the provisions of this decree or to those that are applicable in accordance with this decree.Art. 21.- Note the HONORABLE CONGRESS OF NATION. Art. 22.- Contact, post, give to the National Directorate of the Official Register and archvese.- MENEM.- Jorge A. Rodríguez.- Roque B. Fernández.- Carlos V. Corach.- Alberto J. Mazza.- Jorge Domínguez.- Guido Di Tella.-Susana B. Decibe.- José A. Caro Figueroa.