Amendment. Law No 27.354.
The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.
ARTICLE 1.-Incorporate as Article 2 (a) of Law 27.354 and its amendment, the following:
Article 2 (a): The national executive branch shall be empowered to implement special arrangements for the payment of the tax and social security obligations which shall be met at the time of entry into force of this law and which shall be they would have accrued as of 1 June 2016.
The Federal Administration of Public Revenue (AFIP) shall formulate payment facility agreements for the timely cancellation of the obligations referred to in this Regulation, on the basis of the special arrangements provided for. The payment facility agreements to be implemented shall include an interest rate of up to 1% (1%) monthly and shall cover the obligations arising up to and including 31 May 2018, except that the national Executive Branch (a) to provide for the extension of this law in the terms of Article 3 thereof, in which case the conventions shall cover the obligations arising up to 31 May 2019.
ARTICLE 2.-Incorporate as Article 2 ° ter of Law 27.354 and its modification, the following:
Article 2 (b): During the term of this law, the initiation of tax enforcement trials and preventive measures for the collection of taxes and social security obligations owed by taxpayers will be suspended. carry out the activities referred to in Article 1 of this Regulation. The judicial processes that are in the process will be paralyzed until the date on which the expiration of this law will operate. For the same period, the course of the procedural terms, the prescription and the expiry of the application shall be suspended.
ARTICLE 3.-Incorporate as Article 2 ° c to Law 27.354 and its modification the following:
Article 2 ° quater: The subjects reached by this law, whose total revenues for the last calendar year and/or economic year 2016 have not exceeded the sum of seven million pesos ($7,000,000.00), will have the following benefits particulars, in addition to those described in the preceding Articles:
(a) They may be able to incorporate into the payment facility agreements that the national executive branch has, debts for the entire non-prescriptive periods.
(b) The interest rate of one per cent (1%) per month shall be payable from the due date and until its consolidation.
(c) Payments shall be extended until the end of the Economic Emergency (365 days, renewable for 365 days), at which time the debt will be consolidated. From this consolidation, a rate of up to 1% (1%) per month will be made in payment plans for up to ninety (90) monthly instalments.
ARTICLE 4 °. This law shall enter into force on the day of its publication in the Official Gazette and shall have effect from the entry into force of Law 27.354.
ARTICLE 5 °.-Commune to the national executive branch.
GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, ON SEPTEMBER 13, TWO THOUSAND SEVENTEEN.
-REGISTERED UNDER NO 27396-
MARTA G. MICHELETTI. -EMILIO MONZO. -Eugenio Inchausti. -Juan P. Tunessi.
City of Buenos Aires, 2 October 2017
Under the terms of Article 80 of the National Constitution, I certify that Law No. 27,396 (IF-2017-20496653-APN-DSGA#SLYT) sanctioned by the HONORABLE CONGRESS OF THE NATION on September 13, 2017, has been enacted in fact on the day October 2, 2017.
Give your publication to the National Directorate of the Official Register, give a copy to the HONORABLE CONGRESS OF THE NATION and, for your knowledge and other effects, refer to the Ministries of AGROINDUSTRY, FINANCE and WORK, EMPLOYMENT AND SOCIAL SECURITY. Compliment, file. -Pablo Clusellas.
ê 03/10/2017 N ° 74813/17 v. 03/10/2017