Key Benefits:
Non-indigenous products
Decree 494/97
Complete the normative framework in which the projects set out in the last paragraph of article 36 of Act No. 24,764 should be adopted and unpacked.
Bs. As., 30/5/97
B.O: 4/6/97
VISTO Law No. 22.021, Article 36 of Law No. 24.764, and Decrees No. 3319 of 21 December 1979 and No. 1232 of 30 October 1996, with their respective amendments, and
CONSIDERING:
Article 36, last paragraph, of Act No. 24.764 empowers the NATIONAL EXECUTIVE PODER to adopt, until 31 December 1997, non-industrial projects to settle in regions of the different provinces of the country, with the exception of the provinces of CATAMARCA, LA RIOJA and SAN JUAN.
It is necessary to complement the normative framework in which the projects set out in the above provision should be approved and developed.
That for such purposes the maximum benefits must be established to grant them as well as the requirements to be fulfilled.
Given the limit to the budgetary quota provided for in the last paragraph of article 36 of Act No. 24,764, which may approve the projects, it is necessary to analyse the package of the proposals of the provincial governments in a comprehensive manner prior to the approval of the respective ones.
That a deadline for project submission should therefore be set.
That the present is given in the use of the powers granted by article 99, paragraph 2, of the National Constitution.
Therefore,
THE PRESIDENT OF THE ARGENTINA NATION
RIGHT:
Article 1-Non-industrial projects referred to in Act No. 24.764, article 36, last paragraph, may enjoy the benefits provided for in article 2 of Act No. 22.021 and its modifications-by the term and scale set out in the same-and article 11 of the same rule, with the limitations contained in article 36, paragraphs 4°, 5° and 6° of Act No. 24.764.
Art. 2°-In all those aspects not covered by article 36, last paragraph, of Act No. 24,764 and the rules laid down therein, the provisions of Act No. 22,021 and Decree No. 3319/79, both of which are amended, shall apply.
Art. 3°-Applications for compliance with article 36, last paragraph, of Act No. 24,764, shall be submitted to the provincial government in whose territory the project is to be carried out, in accordance with the deadlines and procedures established by it.
When the establishment of projects covering the territory of two or more provinces is proposed, the presentation shall be made to the government of each of them.
Art. 4°-The provincial governments shall present until 30 June 1997 inclusive, the projects which in their opinion are of interest-with a well-founded opinion-, to the SUBSECRETARIA OF REGIONAL PROGRAMME, dependent on the SECRETARIAT OF ECONOMIC PROGRAMME of the MINISTERY of ECONOMIC ECONOMIC AND ARTH SERVICES, which will send them to the SECRETARIA
In the case of projects covered by the second paragraph of article 3 of the present decree, each of the provincial Governments concerned shall make the submission provided for in the preceding paragraph even if the opinion deserving it of the draft was not favourable, accompanied by the reasons justifying its approval or remedy.
Art. 5°-Without prejudice to compliance with the conditions established by the respective provincial governments, the projects shall be submitted in accordance with the following requirements:
(a) Identification of the project: denomination; location of the entrepreneurship with specification of the locality, department or similar subdivision, and province; accreditation, if appropriate, of the ownership of the site.
(b) Executing company: background of it and its partners or members of the directory, as appropriate, staffing and external advice. They may not be beneficiaries of the regime of article 36 of the last paragraph, of Act No. 24,764, subject matter covered in any of the cases provided for in article 23 of Act No. 22,021 and its amendments.
(c) Summary of the proposal: objectives and advantages.
(d) Analysis of the impact of the project on the supply and local demand for goods and services to be produced.
(e) Details of natural resource conservation measures. Environmental impact and ecological aspects contemplated.
(f) Direct and indirect jobs generated by the project in its stages of development or work and operation.
(g) feasibility studies.
(h) Description of investments and assimilable costs, working capital, production costs, administration and marketing.
(i) Schedule of investments and table of sources and uses of funds, as required by Decree No. 1232/96 and its amendments.
(j) Determination of the theoretical tax costs in accordance with the table that is incorporated as Annex to this decree.
(k) In addition to the requirements referred to in the preceding paragraphs, agricultural projects must comply with the following:
I. Description of the productive process, technology used, detail of inputs (national and imported; value and physical volume). Market studies. Product marketing strategies and production destination (export, intermediate or final consumption).
II. Ground studies and water availability.
I) In addition to the requirements referred to in subparagraphs (a) to (j), tourism projects must comply with the following:
I. Printing in areas of receptive tourism and/or national demand; inserting in current or potential circuits and/or corridors; accessibility (air, land, river or maritime); infrastructure of the area (electric supply, supply of drinking water, treatment of effluents, telecommunications): in the case of building projects, contemplating the study of the urban and architectural norms of the locality.
II. Description of the proposed facilities and services, specifying whether it is new work or service, modernization, refunctionalization, expansion, renewal, etc.
III. In the case of physical projects, they should include: implementation in the field and in relation to the environment; presentation of the preliminary project in scale 1:100; soil occupation factor (FOS), total occupancy factor (FOT), maximum height lines and mandatory withdrawals; capacity of spaces or volume of work; determination of the construction system, materials and equipment; detail of sanitary, heating, cooling, etc. In addition, in the case of accommodation, compliance with the rules set out in provincial hotel legislation should be verified.
IV. Existing and potential offer; current and potential demand; market to which the project and season is directed.
V. Proposed services and activities and quantification. Marketing strategies.
Art. 6°-For the purpose of determining the theoretical fiscal cost corresponding to the benefit provided for in Article 2 of Law No. 22.021 and its modifications, the following annual profitability rates should be considered: first exercise starting from the start-up of the project, CERO FOR SCIENTO (0 %); second exercise ACCOUNT FOR SCIENTO (4 %); third year, OCHO PORCIENTO (8 %); fourth year and subsequent DOCENTO (12 %)
Art. 7°-For the purposes of the imputation of theoretical tax costs for projects approved under article 36, last paragraph, of Act No. 24,764, shall be applicable, in addition to the provisions set out in article 36, paragraph 6, of the above-mentioned rule, as provided for in article 22 of Act No. 22,021 and its amendments, replaced by article 23 of Act No. 23,410.
Art. 8°-E1 MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES, through their intervening units, or the TURISM SECRETARIAT of the NATION PRESIDENCE, if any, may require errors or omissions to be corrected in the submitted projects or the provision of additional information, setting deadlines for such submissions, which may be due to be made.
Art. 9°-The provisions of Decree No. 1232/96 and its amendments shall apply to projects approved under article 36, last paragraph, of Act No. 24.764. To that end, the provincial governments will be responsible for the control of compliance by the holders of the projects promoted to the obligations imposed by the decree and the extension of the authorization provided for in article 2 of the decree.
Art. 10.-For the purposes of the application of article 36, last paragraph, of Law No. 24,764, to be delegated to the MINISTERY of ECONOMY and ARTWS and PUBLIC SERVICES the following powers:
(a) to exercise the authority of implementation, except with regard to the approval of projects, which shall be carried out by the National Executive.
(b) To issue general complementary and clarification standards.
Art. 11.-The IMPOSITIVE GENERAL DIRECTION, under the MINISTERY OF ECONOMY AND PUBLIC SERVICES, shall be responsible for monitoring the fulfilment of the obligations assumed by the beneficiaries of Article 36, last paragraph, of Law No. 24.764, and shall report the results obtained in each case to the REGIONAL ECONOMIC PROGRAMME OF THE SECRETARY
Art. 12.-This decree will begin to govern from its publication in the Official Gazette.
Art. 13.-Contact, post, give to the National Directorate of the Official Register archívese.-MENEM.-Jorge A. Rodríguez.-Roque B. Fernández.