2019 National Administration's spending and resources budget.
The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.
Budget of expenditure and resources of the national administration
ARTICLE 1.-Set in the sum of PESOS FOUR BILLION HUNDRED AND SEVENTY TWO THOUSAND THREE HUNDRED TWELVE MILLION TWO HUNDRED AND THIRTY-NINE THOUSAND FOUR HUNDRED AND FORTY-ONE ($4,172,312,239,441) the total of the current and capital expenditures of the Budget General of the national administration for the financial year 2019, for the purposes indicated below, and analytically in the Plans 1, 2, 3, 4, 5, 6 and 7 annexed to this article.
|Defence and defence services
ARTICLE 2.-Estimate in the sum of PESOS THREE BILLION FIVE HUNDRED AND SEVENTY TWO THOUSAND TWENTY-SIX MILLION FIVE HUNDRED AND THIRTY-EIGHT THOUSAND EIGHT HUNDRED AND THIRTY-THREE ($3,572,026,538,833) the Calculation of the Corrientes and Capital Resources of the administration national according to the summary indicated below and the detail shown in the Schedule annexed to this Article.
ARTICLE 3.-Set in the sum of PESOS EIGHT HUNDRED AND TWENTY-ONE THOUSAND EIGHT HUNDRED AND SEVENTY-FOUR MILLION SEVENTY-EIGHT THOUSAND TWO HUNDRED AND FIFTY-FOUR ($821.874.078,254) the amounts corresponding to the figurative expenses for transactions This is the result of the national administration's funding for figurative contributions in the same sum, according to the detail contained in the annexe 9 and 10 are part of this Article.
ARTICLE 4 °.-As a consequence of the provisions of Articles 1 °, 2 ° and 3 °, the deficit financial result is estimated in the sum of PESOS SIX HUNDRED THOUSAND TWO HUNDRED AND EIGHTY FIVE MILLION SEVEN HUNDRED THOUSAND SIX HUNDRED EIGHT ($ 600.285.700.608). Also listed below are the Financing Sources and the Financial Applications detailed in Planillas 11, 12, 13, 14 and 15 annexed to this Article:
|Sources of Financing
-Decrease in Financial Investment
-Public indebtedness and Increment of other liabilities
-Amortization of Debt and Decline of Other Liabilities
Fix in the sum of PESOS TWELVE THOUSAND FOUR HUNDRED TWENTY-TWO HUNDRED AND ELEVEN THOUSAND THREE HUNDRED AND FIFTY-ONE ($12,422,211,351) the amount corresponding to figurative expenses for Financial Applications of the national administration, remaining Consequently, the Financing for Figurative Contributions for Financial Applications of the national administration in the same sum.
ARTICLE 5 °.-The Chief of the Cabinet of Ministers, by means of an administrative decision, shall distribute the appropriations of this law at least at the level of the limiting items to be established in the said decision and in the programmatic openings or equivalent categories as it considers relevant and in accordance with the organisational adjustments resulting from decrees 801 and 802 of 5 September 2018 and their amendments.
In addition, the Chief of Staff of Ministers will be able to determine the powers to have budgetary restructurings in the framework of the competences assigned by the Law of Ministries (text ordered by decree 438/92) and its modifications.
Article 6 °.-Except for the decision of the head of the Cabinet of Ministers, within the framework of the needs of the government of the Government of Modernization of the Chief of the Cabinet of Ministers, no increases will be possible in the Fees and hours of professorship exceeding the totals fixed in the plans (A) annexed to this Article for each jurisdiction, decentralized body and social security institution. Also, establish the reserve of vacant positions according to the detail of the plan (B) annexed to this article.
Except for such limitation to transfers of charges between jurisdictions and entities of the national administration, including compensation with the constituted reserve, and the incorporation of agents as a result of processes of selection. Also excepted are the positions of the higher authorities of the national administration, the National System of Science, Technology and Innovation, determined by law 25.467, of the regimes that determine the incorporation of agents that complete specific training courses for the armed forces, security forces, the Airport Security Police, the Foreign Service of the Nation and the National Guard Corps and those corresponding to the functions Executive of the Collective Labour Convention of System Personnel National of Public Employment (SI.N.E.P.), approved by Decree 2098 of 3 December 2008.
ARTICLE 7 °.-The charges provided for in the reservation referred to in the previous article, existing at the date of the penalty of this law, or the vacancies that occur later in the jurisdictions and entities of the national administration, without the prior authorization of the chief of staff of ministers. The administrative decisions to be taken in this regard shall be in force during the present financial year and the following for cases where such charges could not have been covered.
The charges for the higher authorities of the national administration, the scientific and technical staff of the bodies referred to in Article 14 (a) of Law 25.467 and the the executive functions of the Collective Labour Convention of the Staff of the National System of Public Employment (SI.N.E.P.), approved by Decree 2098 of 3 December 2008.
ARTICLE 8 °.-Authorize the Chief of the Cabinet of Ministers, prior to the intervention of the MINISTRY OF FINANCE, to introduce extensions in the budget appropriations approved by this law and to establish their distribution to the extent that they are financed by increasing sources of financing originating from loans from international financial organizations from which the Nation forms part and/or originated in bilateral loans that are in execution or that have the authorisation provided for in the Schedule annexed to Article 40, provided that they are intended for capital expenditure financing.
Article 9 °.-The Chief of the Cabinet of Ministers, prior to the intervention of the MINISTRY OF FINANCE, may have extensions in the budget appropriations of the Central Administration, the Decentralized Agencies and the Security Institutions. Social, and its corresponding distribution, financed with increase of resources with specific affectation, own resources, transfers of National Public Sector Entes, donations and the remnants of previous exercises that by law have specific destination.
ARTICLE 10.-The powers granted by this law to the chief of the Cabinet of Ministers may be assumed by the national executive branch, as a political responsibility of the general administration of the country, and according to the provisions of the Article 99 (10) of the National Constitution.
Of the rules on expenditure
ARTICLE 11.-Authorize, in accordance with the provisions of Article 15 of Law 24.156 and its amendments, the hiring of works or the acquisition of goods and services whose execution time exceeds the Financial Year 2019 according to the Working detail in the Plans annexed to this Article. The head of the Cabinet of Ministers shall be empowered to incorporate the procurement of works or the acquisition of goods and services in so far as they are financed from the powers provided for in Articles 8 and 9 of this Law.
ARTICLE 12.-Set as credit to finance the operating expenses, investment and special programs of the national universities the sum of PESOS HUNDRED AND TWENTY-THREE THOUSAND FIVE HUNDRED SEVEN MILLION FOUR HUNDRED AND TWENTY-TWO THOUSAND HUNDRED AND THIRTY OCHO ($123,507,422,138), according to the detail of the Schedule annexed to this article.
The national universities must present to the Secretariat of University Policies of the MINISTRY OF EDUCATION, CULTURE, SCIENCE AND TECHNOLOGY the information necessary to assign, execute and evaluate the resources transferred to them concept. The Ministry may interrupt transfers of funds in the event of non-compliance in the sending of such information, in time and form.
The budget approved by each university for the fiscal year shall indicate the functional classification of education, health and science and technology. The budgetary and accounting implementation as well as the investment account shall consider the functional classifier.
The teaching and non-teaching staff on which the salary increases will be applied in the year 2019 shall be those in force for the settlement of the month of November 2018, except for increases in approved plants and The Ministry of Education, Culture, Science and Technology has authorized the Secretariat of University Policies.
Article 13.-Set the amounts to be sent monthly and in a row, during the current financial year, in respect of the payment of the obligations arising from Article 11 of the National Agreement on Financial Relations and Bases of a Scheme of Federal Participation of Taxes, concluded between the State, the Provincial States and the Autonomous City of Buenos Aires on 27 February 2002, ratified by Law 25,570, intended for non-participating provinces rescheduling of the debt provided for in Article 8 of the said Agreement, which are determined then: province of La Pampa, PESOS THREE MILLION THREE HUNDRED AND SIXTY-NINE THOUSAND HUNDRED ($3,369,100); Province of Santa Cruz, PESOS THREE MILLION THREE HUNDRED AND EIGHTY THOUSAND ($3,380,000); Santiago del Estero Province, PESOS SIX MILLION SEVEN HUNDRED AND NINETY-FIVE THOUSAND ($6,795,000); province of Santa Fe, PESOS FOURTEEN MILLION NINE HUNDRED AND SEVENTY THOUSAND HUNDRED ($14,970,100) and province of San Luis, PESOS FOUR MILLION THIRTY AND ONE THOUSAND THREE HUNDRED ($4,031,300).
ARTICLE 14.-The sum of PESOS TWO THOUSAND FIVE HUNDRED MILLION ($2,500,000,000) as a contribution to the National Employment Fund (FNE) for the attention of the Ministry of Production and the Ministry of Production is allocated during the present year. WORK.
Article 15.-The national state takes charge of the obligations generated in the Wholesale Electrical Market (MEM) by application of the Resolution 406 of September 8, 2003 of the Energy Secretariat, corresponding to the accrecias de Nucleotide Argentina Company Anonymous (NASA), of the Yacyreta Binational Entity, of the Argentine Energy Integration Company (IEA S.A.), of the royalties to the provinces of Corrientes and Missions for the generation of the Binational Entity Yacyreta and the surpluses generated by the Salto Grande Hydroelectric Complex, the latter in the framework of laws 24,954 and 25,671, for economic transactions carried out until December 31, 2019.
Adopt, through the bodies with competence in the matter and within the ninety (90) days from the entry into force of this law, the necessary measures to effect an adequate update of the regulation for the remuneration and the automaticity of the latter of the Salto Grande Hydroelectric Complex.
Article 16.-Allocate to the National Fund for the Enrichment and Conservation of Native Forests, pursuant to Article 31 of Law 26.331, an amount of PESOS FIVE HUNDRED AND SEVENTY MILLION FIVE HUNDRED THOUSAND ($570,500,000) and For the National Program of Protection of the Native Forests an amount of PESOS TWENTY-FIVE MILLION ($25,000,000).
The head of the Cabinet of Ministers will be empowered to extend the amounts set forth in the preceding paragraph, in the framework of the aforementioned law.
Set for the Exercise 2019 an allocation of PESOS TWENTY-FIVE MILLION ($25,000,000) to Program 28-Activity 02-Inherent to the Consumer Defense of the Secretariat of Internal Trade of the jurisdiction 51-ministry of PRODUCTION AND WORK for Transfers to the Associations of Consumers as determined by the implementing authority, the sum of PESOS NINE HUNDRED MILLION ($900,000,000) for the programs executed by the National Secretariat of the Child, Adolescence and Family (SENNAF) of the JURISDICTION 85-MINISTRY OF HEALTH AND SOCIAL DEVELOPMENT and the sum of PESOS FIVE HUNDRED MILLION ($500,000,000) destined for the Secretariat of Government of Culture of the jurisdiction 70-MINISTRY OF EDUCATION, CULTURE, SCIENCE AND TECHNOLOGY. Allocate the sums of PESOS TWENTY-FIVE MILLION ($25,000,000) to activity 02 of Program 17, from PESOS TWENTY-THREE MILLION ($23,000,000) to Program 43, from PESOS FIVE MILLION NINE HUNDRED THOUSAND ($5,900,000) to Program 45, of PESOS SIX MILLION THREE HUNDRED AND TWENTY THOUSAND ($6,320,000) to Program 42, from PESOS THREE MILLION SIX HUNDRED THOUSAND ($3,600,000) to Program 22, from PESOS FOUR MILLION ($4,000,000) to Program 41, from PESOS TWENTY-EIGHT MILLION ($28,000,000) to Program 44 and PESOS TEN MILLIONS ($10,000,000) to the Permanent Bicameral Commission for the Fiscalization of the Organs and Interior Security activities Law 24,059 and its amendments, all of which belong to the jurisdiction of the National Legislative Branch. Also, allocate the sums of PESOS THIRTY MILLION ($30,000,000) to the entity 918-National Institute of Women for the National Plan of Action for the Prevention, Assistance and Eradication of Violence against Women, of PESOS ONE HUNDRED MILLION ($100,000,000) for the Community Care and Accompanying Homes Program (CAACS) under the Secretariat of Integrated Policies on Drugs of the Argentine Nation of Jurisdiction 20, of PESOS EIGHTEEN MILLION NINE HUNDRED MIL ($18.900,000) to entity 209-Agency for Access to Public Information, of PESOS SIXTY MILLIONS ($60,000,000) for Activity 01 of Program 26 of Jurisdiction 85 to the province of Salta, of PESOS SEVENTY MILLION ($70,000,000) to Project 25-Subprogram 01-Program 50-Entity 604 of Jurisdiction 57-MINISTRY DE TRANSPORT, PESOS FOUR HUNDRED MILLION ($400,000,000) for Entity 606-National Institute of Agricultural Technology (INTA), of PESOS FIVE HUNDRED MILLION ($500,000,000) for Entity 103-National Council of Scientific Research and Technology (CONICET), of PESOS FIFTEEN MILLION ($15,000,000) to the Entity 101-Foundation Miguel Lillo, from PESOS SEVENTY MILLION ($70,000,000) to the Entity 804-National Commission on University Evaluation and Accreditation (CONEAU), of PESOS FIFTY MILLION ($50,000,000) for the San Francisco-Cordoba University Center, of PESOS FIVE HUNDRED AND FIFTY MILLION ($550,000,000) to the Entity 119-National Institute of Tourism Promotion (INPROTUR), of PESOS ONE HUNDRED AND FIFTY MILLION ($150,000,000) to the Secretariat of Government of Tourism under jurisdiction 20, of PESOS THREE MILLIONS ($3,000,000) for the Israelite Congregation of the Argentine Republic (CIRA) to be used in the setting up of the Sala del Buenos Aires Jewish Museum and of PESOS ONE MILLION ($1,000,000) for the Real Foundation of Productive Enterprises.
For the financial year 2019, the sum of PESOS FOUR THOUSAND SEVENTY-THREE MILLION ($4,073,000,000), destined for the MINISTRY OF INTERIOR, PUBLIC WORKS AND HOUSING, according to the detail of the plan annexed to this article.
The head of the Cabinet of Ministers should be empowered to make the necessary budgetary changes in order to comply with the provisions set out in the preceding paragraphs.
Article 17. As provided for in clauses II.a and II.b of the Fiscal Consensus, approved by law 27,429, the compensation provided there will be updated quarterly in the year 2019 and following based on inflation. The transfer of funds will be daily and automatic.
These compensations will not be part of the General Budget for the National Administration for Exercise 2019 and subsequent.
The Finance Ministry of the MINISTRY OF FINANCE will be empowered to dictate the additional and/or clarifying rules necessary for its compliance.
ARTICLE 18.-The forecasts contained in Articles 2 and 3 of Law 25.152 shall be left without effect for the financial year 2019.
ARTICLE 19.-Establish the validity for the Fiscal Year 2019 of Article 7 ° of Law 26,075, in accordance with the provisions of Articles 9 and 11 of Law 26.206, taking into consideration the aims and objectives of the national educational policy and ensuring the automatic distribution of resources to municipalities to cover expenses strictly related to the purpose and function of education.
Of the rules on resources
ARTICLE 20.-The income as a contribution to the national treasury of the sum of PESOS THREE THOUSAND FIVE HUNDRED AND EIGHTY MILLION THREE HUNDRED AND SEVENTY-FIVE THOUSAND ($3,580,375,000) according to the distribution indicated in the Schedule annexed to the present Article. The chief of staff of ministers will set the payment schedule.
ARTICLE 21.-Set in the sum of PESOS FOUR HUNDRED AND THIRTY-SIX MILLION THIRTY-FIVE THOUSAND EIGHT HUNDRED AND SEVENTY-THREE ($436,035,873) the amount of the regulatory fee as established by the first paragraph of Article 26 of Law 24,804- National Nuclear Activity Law.
ARTICLE 22.-The provisions of Article 22 of Law 27.431 shall be extended for the financial year 2019.
ARTICLE 23.-The amount of the fines for violation of laws 19.511, 20,680, 22.802, 24.240, 25.065, 26.104, 26,993 and 27,442, as well as the outstanding fines for infringement of law 25.156, repealed by law 27,442, shall enter as (a) a specific reference to the budget of the MINISTRY OF PRODUCTION AND LABOUR or to the budget of local governments, as the Authority would have prevented, if it were to be the case.
Article 24-The resources corresponding to the recovery of funds granted to beneficiaries under the "Capital Seed" calls made by the former Secretariat of Small and Medium-sized Enterprises and Regional Development and the MINISTRY OF INDUSTRY in the period 2010 to 2016 and the Program "Seed Fund" made and to be carried out by the Secretariat of Entrepreneurs and Small and Medium Enterprises of the Ministry of Production and WORK, as well as the interests or other revenue generated in that framework, will be entered as Own Resources directly to the Fund Trustee for the Development of Entrepreneur Capital (FONDCE) with specific destination to the "Seed Fund" Program created by Article 63 of Law 27.349.
ARTICLE 25.-The funds from the recovery of loans that the MINISTRY OF PRODUCTION AND LABOR has granted to the public sector or the private sector, as well as its interests and commissions, with the exception of the funds to which it mentions Article 24 of this Law, shall enter as resources with specific affectation to the MINISTRY OF PRODUCTION AND LABOR, and shall be intended to make Non-Reimbursable Contributions or Loans for purposes similar to those that gave them origin.
Of the tax quotas
ARTICLE 26.-For the financial year 2019, a fiscal quota of FIVE HUNDRED MILLION U.S. DOLLARS (U 500,000,000) to be allocated to the promotional benefits provided for in Article 9 of Law 26.190 and its modification 27.191 and in Article 14 of the last law cited. The implementing authority of the abovementioned laws shall allocate the tax quota in accordance with the procedure laid down for that purpose. The promotional benefits shall be applied in pesos, as established by the implementing authority. Without prejudice to the foregoing, the non-allocated balance of the fiscal quota budgeted in Article 1 of Decree 882 of 21 July 2016, Article 25 of Law 27.341 and that of the Financial Regulation shall be automatically transferred to the financial year 2019. Article 23 of Law 27.431.
ARTICLE 27.-Set for the Financial Year 2019 a fiscal quota of PESOS THREE HUNDRED MILLION ($300,000,000) to be allocated to the promotional benefits provided for in Article 28 of Law 27,424. The application of the law referred to above shall allocate the tax quota in accordance with the procedure laid down for that purpose.
ARTICLE 28.-Fix the annual quota referred to in Article 3 of Law 22,317, in the sum of PESOS EIGHT HUNDRED AND THIRTY MILLION ($830,000,000), according to the following detail:
a) PESOS TWO HUNDRED AND NINETY MILLION ($290,000,000) for the National Institute of Technological Education in the field of the MINISTRY OF EDUCATION, CULTURE, SCIENCE AND TECHNOLOGY;
b) PESOS ONE HUNDRED AND EIGHTY MILLION ($180,000,000) for the Secretariat of Entrepreneurs and Small and Medium Enterprises of the MINISTRY OF PRODUCTION AND LABOR;
c) PESOS THREE HUNDRED AND SIXTY MILLION ($360,000,000) FOR THE MINISTRY OF PRODUCTION AND LABOR.
ARTICLE 29.-Set the annual quota set out in Article 9 (b) of Law 23,877, as amended by law 27,430, in the sum of PESOS MIL 500 MILLION ($1,500,000,000). The MINISTRY OF EDUCATION, CULTURE, SCIENCE AND TECHNOLOGY will distribute the quota allocated for the operation established in order to contribute to the financing of the costs of execution of research and development projects in the areas priority and to finance projects under the Program for the Promotion of Investment in Risk Capital in Companies in the Areas of Science, Technology and Productive Innovation as established by Decree 1207 of September 12, 2006.
ARTICLE 30.-Fix the annual quota referred to in points (a) and (b) of Articles 6 and 7 of Law 26.270 in the sum of PESOS TWO HUNDRED MILLION ($200,000,000).
Of the cancellation of debts of pre-retirement origin
Article 31.-Set as a maximum limit the sum of PESOS FORTY-NINE THOUSAND THREE HUNDRED THIRTEEN MILLION THREE HUNDRED THOUSAND ($49,313,300,000) intended for the payment of pre-visionary debts recognized in judicial and administrative headquarters and those debts (a) the provisions laid down in Article 7 (2) (b) of the Act of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament and of the Council The benefits of the Argentine Contingency System in charge of the Administration National of Social Security (ANSES).
ARTICLE 32.-Authorize the Chief of the Cabinet of Ministers, prior to the intervention of the MINISTRY OF FINANCE, to extend the limit laid down in Article 31 of this Law for the cancellation of recognized pre-viewing debts in judicial and judicial offices. (a) administrative and pre-viewing debts provided for in the transactional agreements concluded under Law 27.260, in accordance with the provisions of Article 7 (a) and (b) of the same law as a result of retroactive originated in adjustments practiced in the benefits of the Integrated System of the Argentine (a) the National Administration of Social Security (ANSES), to the extent that compliance with such obligations so requires. Allow the Chief of the Cabinet of Ministers to make the necessary budgetary changes in order to comply with this Article.
ARTICLE 33.-Set as a ceiling the sum of PESOS EIGHT THOUSAND HUNDRED AND SIXTY MILLION THREE HUNDRED AND FORTY-SIX THOUSAND ($8,160,346,000) for the payment of pre-viewing debts recognized in judicial headquarters by the party that corresponds to cash for all purposes, as a result of retroactive adjustments made to the benefits for retired and pensioners of the armed forces and security forces, including the Federal Penitentiary Service, agreement with the following detail:
|INSTITUTE OF FINANCIAL ASSISTANCE FOR PAYMENT OF
MILITARY WITHDRAWALS AND PENSIONS
|BOX OF WITHDRAWALS, RETIREMENTS AND PENSIONS OF THE
ARGENTINE FEDERAL POLICE
|FEDERAL PRISON SERVICE
Authorize the Chief of the Cabinet of Ministers to extend the limit set in this article for the cancellation of pre-viewing debts, recognized in judicial and administrative headquarters as a result of retroactive adjustments (a) in the case of retired and pensioners of the armed forces and security forces, including the Federal Penitentiary Service, where compliance with such obligations so requires.
Allow the Chief of the Cabinet of Ministers to make the necessary budgetary changes in order to comply with this Article.
ARTICLE 34.-The bodies referred to in Article 33 of this Law shall observe for the cancellation of the pre-viewing debts the order of strict priority which is detailed below:
(a) Sentences notified in previous tax periods and still pending payment;
b) Sentences reported in the year 2019.
In the first case, priority will be given to older beneficiaries. The judgments notified in periods prior to the year 2019 will be exhausted, those included in point (b) shall be addressed, strictly respecting the chronological order of notification of the final judgments.
Of pensions and pensions
Article 35.-For the exercise of this law, it is necessary to establish that the participation of the Institute of Financial Assistance for the Payment of Military Shootings and Pensions, referred to in Articles 18 and 19 of Law 22,919, may not be less than Fifty-six percent (56%) of the cost of the salary-earning, indemnification and pension benefits of the beneficiaries.
ARTICLE 36.-Extended by DIEZ (10) years from their respective maturities the pensions granted under Law 13,337 that would have expired or expired during the present financial year.
Carry over by DIEZ (10) years from their respective maturities the funny pensions that were granted by law 26,422.
The pension allowances extended by this law, which shall be granted and those which have been extended by law 23,990, 24.061, 24.191, 24.307, 24.447, 24.624, 24.764, 24,938, 25.064, 25.237, 25.401, 25.500, 25.565, 25.725, 25.827, 25,967, 26.078, 26.198, 26.337, 26.422 and 26.546, extended in the terms of Decree 2053 of 22 December 2010 and supplemented by Decree 2054 of 22 December 2010, by Law 26,728, by Law 26,784, by Law 26,895, by law 27.008, by law 27.341, by law 27,431 shall comply with the following conditions:
(a) not be the beneficial owner of a property whose tax valuation is equivalent to or greater than PESOS TWO HUNDRED AND FIFTY THOUSAND ($250,000);
(b) No link to the fourth degree of consanguinity or second degree of affinity with the requesting legislator;
c) They may not exceed in an individual or cumulative form the sum equivalent to ONE (1) minimum retirement of the Argentine Retirement Pension System and will be compatible with any other income provided that the total sum of the latter does not exceed DOS (2) minimum retirements of the system.
In cases where the beneficiaries are minors, with the exception of those with different abilities, the incompatibilities will be assessed in relation to their parents, when they both live with the child. In the case of parents separated in fact or judicially, divorced or who have incurred abandonment of the home, the incompatibilities will only be assessed in relation to the parent who cohaves with the beneficiary.
In all cases of carry-overs referred to in this Article, the implementing authority shall maintain the continuity of the benefits until such time as the aforementioned incompatibilities are verified. In no case shall payments of benefits be suspended without prior notification or intimation in order to comply with the necessary formal requirements.
The ingratiable pensions which have been discharged by any of the grounds for incompatibility shall be rehabilitated once the reasons which have given rise to their extinction have ceased, provided that such incompatibilities cease to exist. within the time limit laid down in the law that granted them.
ARTICLE 37.-Incorporate as last paragraph of article 13 of Law 27.260, the following:
Article 13.-The National Administration of Social Security (ANSES) prior to the granting of the benefit shall carry out socio-economic and economic assessments on the basis of objective criteria to be laid down by the regulations, ensure access to people who have the greatest vulnerability.
ARTICLE 38-Substitute Article 16 of Law 27.260, by the following:
Article 16.-The enjoyment of the Universal Pension for the Older Adult is incompatible with the performance of any activity in relation of dependency or self-account, excluding in the latter case the taxpayers who are attached to the Regime Simplified for Small Contributors who are registered in the National Register of Local Development and Social Economy Effectors of the Ministry of Health and Social Development.
Article 39.-Incorporate income from the tax provided for in Article 41 of the Law 27.260 to the Fund for the Sustainability of the Integrated Social Security System (FGS), in the terms of Article 3 (d) of the Decree 897 of 12 July 2007 and its amendments.
Of the public credit operations
ARTICLE 40.-Authorize, in accordance with the provisions of Article 60 of Law 24.156 and its amendments, to the entities mentioned in the Schedule annexed to this Article to carry out public credit operations for the amounts, specifications and destination of the financing indicated in the mentioned planilla.
In the case of transactions that are implemented by bond or letter issues, the amounts indicated in that template correspond to effective placement values. When transactions are implemented through the underwriting of loans, these securities correspond to the total amount of the loan, as provided for in the agreements signed. The use of this authorization must be informed, quarterly, in a feisty and detailed manner to both Chambers of the Honorable Congress of the Nation.
The body responsible for the coordination of financial management systems shall carry out the public credit operations corresponding to the central government.
The MINISTRY OF FINANCE will be able to make modifications to the characteristics detailed in the aforementioned plan, always within the total amount and destination of the financing fixed in it, for the purposes of adapting them to the possibilities of obtaining This is to be reported in the same way and manner set out in the second paragraph.
ARTICLE 41.-Authorize the body responsible for the coordination of financial management systems, to issue bills of the Treasury up to an amount in circulation of nominal value PESOS EIGHT HUNDRED BILLION (V.N. $800,000,000,000) or its equivalent in other currencies, in order to comply with the operations provided for in the financial programme. These letters must be reimbursed in the same financial year in which they are issued.
Article 42.-Set in the sum of PESOS HUNDRED BILLION ($100,000,000,000) and in the sum of PESOS SEVENTY BILLION ($70,000,000,000) the maximum amounts of authorization to the General Treasury of the Nation under the Secretariat of Budget of the Ministry of Finance of the Ministry of Finance and the National Administration of Social Security (ANSES), respectively, to make use of the short-term credit referred to in Articles 82 and 83 of the Law 24.156 and its amendments.
ARTICLE 43.-During the financial year 2019, the suspension is provided for in Article 1 of Decree 493 of 20 April 2004.
ARTICLE 44.-The deferral of payments of the services of the national government's public debt provided for in Article 37 of Law 27,431 until the completion of the restructuring process of the entire public debt. originally contracted before 31 December 2001, or by virtue of rules issued before that date.
ARTICLE 45.-Authorize the NATIONAL EXECUTIVE, through the MINISTRY OF FINANCE, to continue with the normalization of the services of the public debt referred to in Article 44 of this Law, in the terms of Article 65 of the Law 24.156 and its modifications or the Law 27.249 of the Standardization of Public Debt and Recovery of Credit, with the power of the national executive branch to continue with the negotiations and to carry out all the necessary acts for its conclusion.
The MINISTRY OF FINANCE will report quarterly to the Honorable Congress of the Nation, the progress of the negotiations and the agreements that will be reached during the negotiation process, which will be sent in digital support.
This report should incorporate an updated database identifying the agreements reached, the judicial or arbitration proceedings terminated, the amounts of capital and the amounts cancelled or to be cancelled in each agreement and the level of execution of the authorization of the level of indebtedness that is granted through article 7 ° of the Law 27.249 of Standardization of the Public Debt and of Recovery of the Credit.
The final judgments, issued against the provisions of Law 25,561, Decree 471 of 8 March 2002, and their supplementary rules, which are subject to those titles, are included in the dispute referred to in Article 44. of this law.
ARTICLE 46.-The body responsible for the coordination of financial management systems to grant national treasury guarantees for public credit operations in accordance with the working detail in the Schedule annexed to the present Article, and for the maximum amounts in it determined or its equivalent in other currencies, plus the amounts necessary to face the payment of interest, which shall be quantified at the time of the application for the guarantee.
Article 47.-Within the amount authorized for Jurisdiction 90-Public Debt Service, the sum of PESOS THREE HUNDRED MILLION ($300,000,000) is included for the attention of the debts referred to in points (b) and (c) of Article 7 Law 23,982.
ARTICLE 48.-Set at PESOS EIGHT THOUSAND SIX HUNDRED MILLION ($8,600,000,000) the maximum amount of placement of consolidation bonds in all their existing series, for the payment of the obligations referred to in Article 2 (f) of the law 25.152, those reached by Decree 1318 of 6 November 1998 and those referred to in Article 127 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014) for the amounts that are indicated in each case in the Schedule annexed to the present Article. The amounts indicated in it correspond to effective placement values.
The MINISTRY OF FINANCE will be able to make modifications within the total amount set in this article.
ARTICLE 49.-Facultement to the MINISTRY OF FINANCE, through the body responsible for the coordination of financial management systems, to the issuance and delivery of letters from the Treasury under guarantee to the Trust Fund for the Development of the Renewable energies (FODER), for account and order of the Ministry of Finance's Ministry of Energy, up to a maximum amount of nominal value of US DOLLARS HUNDRED AND TWENTY MILLION (U 120,000,000), or its equivalent in other currencies as determined by that coordinating body, against the issuance of certificates of participation by amounts equivalent to the letters given in favour of the then MINISTRY OF ENERGY AND MINING, to be used as guarantee of payment of the sale price of the power plant, acquired as provided for in Articles 3 and 4 ° of Decree 882 of 21 July 2016.
The MINISTRY OF FINANCE shall be empowered to lay down the additional rules in accordance with their respective powers.
The head of the Cabinet of Ministers should be empowered to make the corresponding budgetary changes in order to enable them to be implemented.
Article 50.-Facultate to the MINISTRY OF FINANCE to establish the financial conditions for the repayment of the debts of the provinces with the national government resulting from the restructuring that the national state carried out with the representatives of the creditor countries nucliated in the Paris Club for the refinancing of the debts with arrears of the Argentine Republic and the payment of awards in the framework of international arbitrations.
The Ministry of Hacienda has the power to subscribe to the relevant bilateral agreements with the provinces concerned, in coordination with the Ministry of Interior, Public Works and Housing.
ARTICLE 51.-Substitute the first paragraph of point (a) of the second paragraph of Article 6 ° of Law 27.249, by the following:
a) To all holders of eligible public securities, a payment equivalent to the amount of capital owed from their securities with more than fifty percent (50%) of that amount of capital (base offer). For eligible public securities subject to Argentine law, the base offer will be determined by taking into account the original issue currency of those securities. For cases where there is a judgment given by foreign courts, the amount payable may not exceed the amount recognized by that judgment plus the legal update corresponding to the application of judicial interests to January 31, 2016. For cases where there is a definitive and final judgment given by the courts of the Argentine Republic, the amount payable may not exceed the amount recognized by that judgment, if it corresponds to the judicial interests computed by the January 31, 2016.
ARTICLE 52.-Substitute Article 59 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014) by the following:
Article 59.-Jurisdictions and entities belonging to the national public sector, as defined in the terms of Article 8 ° of Law 24.156 and its amendments, may only initiate preparatory steps for public credit operations financed in whole or in part by international financial organizations and/or foreign states, when they have the favorable opinion of the chief of the Cabinet of Ministers after evaluation of the program or project that aims to obtain financing external. The MINISTRY OF FINANCE will be issued on the valuation and financial viability of the loan conditions and will lead the final negotiations.
The departments of the national administration which are responsible for the execution of credit operations with international financial institutions and/or foreign states may not transfer the administration of their purchases and contracts in other bodies, national or international, outside their jurisdiction, unless expressly authorized by resolution of the Secretariat of Finance of the MINISTRY OF FINANCE, after obtaining the opinion of the National Office for the Secretary of Government of Modernization of the Chief of the Cabinet of Ministers.
The head of the Cabinet of Ministers and the Minister of Finance may delegate the powers granted by this article.
The chief of the cabinet of ministers will proceed, with the intervention of the MINISTRY OF FINANCE, to regulate this article.
Article 53.-Except as provided in Articles 7 and 10 of Law 23,928 and its amendments, to negotiable securities, with a period of not less than THREE months, issued by the national government.
ARTICLE 54-Repealing Decree 1096 of 25 June 2002.
ARTICLE 55.-Authorize the coordinating body of the financial management systems to issue instruments of public debt with a minimum repayment term of thirty (30) days, and in the amount of up to USD 1 THOUSAND SIX HUNDRED MILLIONS (U 1,600,000,000), for the purposes of cancelling the emerging obligations in the provisions of Resolution 97 of March 28, 2018 of the then MINISTRY OF ENERGY AND MINING, which will be served as financial applications. This authorisation is additional to those of the Schedule annexed to Article 40.
Allow the coordinating body of the financial management systems to lay down the additional or clarifying rules necessary for the implementation of the provisions of this Article.
Of the trust funds
Article 56.-Before the expiration of the liquid funds placements without temporary application or the realization of new financial placements, the fiduciary agents or the management bodies of the total integrated trust funds or In the majority of goods and/or national state funds, they will have to have an investment recommendation from the Secretariat of Finance and the Secretariat of Finance, both from the MINISTRY OF FINANCE. The aforementioned secretariats are empowered to issue, jointly, the complementary and clarifying rules which are necessary in order to comply with this measure.
ARTICLE 57.-Approve for the present financial year, in accordance with the working details in the Schedule annexed to this article, the financial flows and the use of the total or integrated trust funds for goods and/or funds of the State national. The Chief of Cabinet of Ministers will have to submit quarterly reports to both Chambers of the Honorable Congress of the Nation on the flow and use of trust funds, detailing in his case the transfers made and the works executed and/or as well as all operations with financial sources and applications. The information referred to must be individualized for each of the existing trust funds.
ARTICLE 58.-Create, in the field of the MINISTRY OF FINANCE, the Guarantee Trust for contingent obligations of the "Program Stimulus to Investments in the Development of Natural Gas Production from Non-Conventional Reservations" provided by Resolution 46 of 2 March 2017 of the former MINISTRY OF ENERGY AND MINING.
The Trust will aim to ensure up to THIRTY PER CENT (30%) of the obligations which could be generated under the said programme from 1 January 2019 in the terms of Resolutions 46/2017 and 447 of 16 November 2019. 2017, both of the former MINISTRY OF ENERGY AND MINING, due to compliance by the companies that have adhered to the program, investment plans and other requirements that the Secretariat of Government of Energy of the MINISTRY OF FINANCE.
The Trust will have a patrimony constituted by contributions from the national treasury, in cash or in instruments of public debt.
The NATIONAL EXECUTIVE BRANCH, through the MINISTRY OF FINANCE, will dictate the complementary rules for its constitution and operation.
The Trust will be exempt from all existing national taxes, fees and contributions and to be created in the future, including Value Added Tax and Credit and Debit Tax on Bank Accounts and other Operatoriums.
Empower the Chief of Staff of Ministers to carry out the corresponding budgetary adjustments, and approve the flows and uses of funds for the financial year.
Article 59.-The jurisdictions and entities of the national State shall reflect budgetary and contacably any activity in their capacity that demands the hiring of works, and of goods and services, financed through trust funds The European Commission has already been able to provide a framework for the future of the European Union. The Secretariat of Finance of the MINISTRY OF FINANCE, through the National Office of the Budget and the General Accounting Office of the Nation, will be able to dictate the procedures necessary for the implementation of the aforementioned.
The procedures for the selection and recruitment of works or goods and services carried out by public trusts must comply with the guiding principles of the national public sector procurement regime.
Article 60.-Create in the field of the Chief of the Cabinet of Ministers, the Financial Assistance Framework Trust for the Argentine Public Work.
The national executive branch, through the Chief of the Cabinet of Ministers, will dictate the regulation of the formation and functioning of the Financial Assistance Framework Trust for the Argentine Public Work, which can be constituted under the same a single or more trust, by arbitrating the means necessary to provide transparency and efficiency to its operation.
The Financial Assistance Framework Trust for the Argentine Public Works and/or individual trusts will have as their object:
(a) Grant loans, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, guarantees, etc.
(b) Collapse loans or any other type of financing in respect of public works contracts to be concluded in accordance with the provisions of Law 13,064 and consistent rules;
(c) Issue fiduciary securities;
(d) issue certificates, securities, securities, securities, instruments or securities for investment recognition and assume their payment;
(e) To make capital contributions and to acquire financial instruments for the financing of public works contractors within the framework of Law 13,064 and consistent rules; and
(f) Other acts establishing the rules.
The Financial Assistance Framework Trust for the Argentine Public Works and/or individual trusts will have a patrimony constituted by the following fideicomítítas:
(a) Goods, guarantees and budgetary contributions assigned to it by the national State, the provinces or municipalities;
(b) Amounts or contributions from other trust funds;
(c) Amounts carried out by any private legal person;
(d) Contributions, specific charges, fees and/or consideration for use; and
(e) Those other than those in accordance with the rules.
The Financial Assistance Framework Trust for the Argentine Public Works will be exempt from all existing taxes, taxes and national contributions and to be created in the fututo, including the Value Added Tax and the Tax on the Credits and Debits in Bank Accounts and other Operatoria.
Of contracts for public-private participation
ARTICLE 61-Substitute the second paragraph of Article 12 of Law 27.328, by the following:
Transparency, publicity, dissemination, equality, competition and competition must be ensured in the selection procedures and acts dictated accordingly. To these ends, the convening authority shall ensure the comparability of the proposals, ensuring the homogeneity of criteria, providing and establishing, clearly, the bases, requirements and other projections that are necessary for the preparation of tenders.
ARTICLE 62.-Substitute Article 14 of Law 27.328, by the following:
Article 14.-When the complexity or amount of the project is justified, a transparent procedure for consultation, debate and exchange of views between the convening authority and/or the contractor and the pre-qualified stakeholders may be established, based on the experience, know-how and best practices available to each of the parties, it will make it possible to develop and define the most appropriate solution to the public interest on the basis of which the tenders are to be made. The implementation of this procedure should ensure the intervention of the public-private participation unit and ensure transparency, competition, publicity, dissemination, effective competition and simultaneous and in-conditions participation. (a) equality of all interested parties, promoting, among other factors and in accordance with the characteristics of the project, the direct and indirect participation of small and medium-sized enterprises and the promotion of industry and national work.
ARTICLE 63.-Substitute the first paragraph of Article 16 of Law 27.328, by the following:
In the event that the contract of public-private participation may compromise public resources of future exercises, prior to the call for tender or public tender, it must be answered with the authorization of the Honorable Congress of the Nation, the which may be granted in the respective general budget law or in special law, in accordance with the template of the template attached as Annex I to this Law, provided that the stock accumulated by the firm and contingent commitments the net of income, assumed by the non-financial public sector in the contracts of Private equity calculated at present value does not exceed 7% (7%) of the gross domestic product at current prices of the previous year.
Insert as Annex I of Law 27.328 the template that was attached as an annex to this article.
ARTICLE 64.-Substitute Article 20 of Law 27.328, as follows:
Article 20.-In the case provided for in Article 18 (b), the relevant trust contract in which the role of the trustee must be performed by a duly authorized trustee must be subscribed.
The contract must provide for the existence of a liquidity reserve and its quantum that will integrate the fiduciary patrimony, whose constitution, maintenance, and costs will be in charge of the trustee.
In addition, the obligation of the trustee to draw up an investment manual subject to the approval of the trustee shall be established in the contract.
Unless the instructions provided for in the contractual documentation are provided, the trustee or other public body of any nature may not instruct the entity to act as a trustee, who shall act in accordance with the terms and conditions established in the respective trust contract and subject to the rules of this law and the Civil and Commercial Code of the Nation.
The audit reports relating to the use and application of the fideicomitting assets and resources shall be communicated to the appointing authority, without prejudice to the provisions of Law 24.156 and its amendments.
The escrow contract shall establish the national, provincial, municipal or public sector body or entity of the Autonomous City of Buenos Aires, as appropriate, which, upon completion, shall be the trustee of the goods in due time. Exceptionally, where there are private trustees, the trust contract may establish as trustees to private persons and legal entities.
Article 65.-Substitute Article 60 of Law 27.431, and its corresponding incorporation into Law 11,672, Permanent Supplementary of Budget (t.o. 2014), by the following:
Article 60.-Create the Public-Private Participation Trust ("PPP Trust"). The PPP Trust may be established by a single trust and/or through individual trusts called "PPP Individual Trusts". The PPP Trust and/or the PPP Individual Trusts shall be established as administrative, financial, payment and guarantee trusts, with the scope and limitations set forth in this law and the regulatory standards that the NATIONAL Executive POWER.
The PPP Trust and the Individual PPP Trusts will have as their object:
(a) to make and/or guarantee payments under public-private participation contracts to be concluded in accordance with the provisions of law 27.328 and concordant rules, either as a principal or as a matter of account and state order national and/or third parties;
(b) Grant loans, guarantees, guarantees, guarantees, guarantees or any other type of financing or guarantee in connection with public-private participation contracts or projects;
c) Collapse loans or any other type of financing in connection with public-private participation contracts or projects;
(d) Issue fiduciary values;
(e) issue certificates, marketable securities, securities, securities, instruments or securities for investment recognition and assume their payment;
(f) Making capital contributions and acquiring financial instruments for the implementation and financing of public-private participation contracts or projects;
(g) Celebrate transactions in currency derivatives, interest rates, commodities; financial and non-financial indices, and any other products and any other hedging transactions; and
(h) Other acts establishing the rules.
The PPP Trust and/or the Individual PPP Trusts will have assets that will be made up of the following fideicomitting assets:
(a) Goods, guarantees and budgetary appropriations assigned to them by the State in the framework of Law 24.156 and its amendments and Article 16 of Law 27.328;
(b) Goods, guarantees and budgetary contributions assigned to it by the provinces or municipalities within the framework of its applicable rules;
(c) Amounts or contributions from other trust funds;
(d) Amounts carried out by any private human or legal person;
(e) Contributions, specific charges, fees and/or consideration for use;
(f) Payments to be made by contractors under Law 27.328; and
(g) Those other than those in accordance with the rules.
The trust of each PPP Trust and/or the PPP Individual Trusts, may constitute one or more trust accounts per program and/or PPP projects, which-as set out in each trust contract-shall constitute, each of they, a separate and independent property of affectation in respect of the other accounts created by the same trustee under the PPP and/or the PPP Individual Trusts.
The PPP Trust and/or the individual PPP Trusts may be established, guaranteed, guaranteed and/or against-guaranteed by multilateral credit institutions of which the Argentine Nation is a party.
In the framework of operations relating to law 27.328, the PPP Trust and/or the PPP Individual Trusts shall be exempt from all existing national taxes, fees and contributions and be created in the future, including Value Tax. Aggregate and the Tax on Credits and Debits in Bank Accounts and Other Operatoria.
I invited the provinces and the Autonomous City of Buenos Aires to adhere to the exemption of all taxes applicable in their jurisdictions in equal terms.
The PPP trusts which create the jurisdictions which adhere to the rule of law 27.328 (as provided for in Article 33 thereof) and grant exemption from the taxes referred to in the preceding paragraph, shall be exempt from all taxes, and existing national contributions and to be created in the future, including the Value Added Tax and the Tax on Credits and Debits in Bank Accounts and Other Operatoria.
In the relations of the PPP Trust and/or the PPP Individual Trusts with the contractors under Law 27.328 and other private individuals will be applied, subsidiary, the Civil and Commercial Code of the Nation.
The obligations and commitments assumed by the PPP Trust and/or the PPP and the National State with the PPP Trust and/or the PPP Individual Trusts, in relation to contracts or public-private participation projects held or executed in accordance with the terms of law 27.328, shall not be considered a public debt in the terms of Title III of Law 24.156 and its amendments.
The designations and hiring of the organizers, trust trustees of the PPP Trust and/or the PPP Individual Trusts or other agents shall not be subject to the public procurement regime applicable to them in the event of a corresponding, and They shall therefore be governed exclusively by private law.
For the purposes of law 27.328, the PPP Trust and/or the PPP Individual Trusts, the PPP and/or the PPP Individual Trusts and other supplementary contracts may be signed by the PPP. to integrate the contractual documentation of public-private participation contracts which are concluded in the framework of law 27.328 and agreed rules.
Empower the authorities to convene public-private participation projects to approve the trust contracts that are set up for each public-private partnership project and their respective modifications.
ARTICLE 66.-Authorize, in accordance with the provisions of Article 16 of Law 27.328, the hiring of works or the acquisition of goods and services whose execution time exceeds the financial year 2019 according to the working detail in the Planilla annexed to this Article.
Empower the national executive branch to expand the amount per project included in the aforementioned Planilla in up to 10% (10%).
Relations with the provinces
Article 67. In the framework of Law 25,917 of the Federal Tax Liability Regime and its amendments, it is available that:
a) If, during the Fiscal Year 2018, the nominal rate of increase of the net primary current public expenditure of the jurisdictions adhered to the Federal Fiscal Responsibility Regime, is less than the average rate of increase of the Index of Consumer Prices (CPI) of national coverage, the difference may be considered in the measurement of the spending rule provided for in Article 10 of Law 25,917 and its modifications, allowing to increase the limit of current public expenditure net primary of Fiscal Year 2019; and
(b) For the Fiscal Year 2019, the net primary current public expenditure rule referred to in Article 10 and the net primary expenditure rule referred to in Article 10a may be deducted from the assessment of the public expenditure rule, both of which are of law 25,917 and amendments, the highest expenditures incurred by the provinces and the Autonomous City of Buenos Aires as a result of the transfer of the responsibility of the national government to the other jurisdictions. To the contrary, the amounts involved in the transfers of responsibilities must be increased with respect to the national government.
The Federal Fiscal Responsibility Council will dictate the complementary rules for its compliance.
ARTICLE 68.-Substitute the last paragraph of Article 10 of Law 25,917 and its amendments, by the following:
Additionally, and only in those jurisdictions that in the year prior to their assessment have executed the budget (accrual basis) with a positive current result and comply with Article 21 of this law, the associated operating expenses will be deducted new investments in infrastructure in the areas of education, health and safety.
ARTICLE 69.-The provisions of the Federal Regime of Fiscal Responsibility and Good Practices of Government of Law 25,917 and their modifications, must be observed by each power member of the national public sector and the jurisdictions Wounds.
Article 70.-Invite the provinces and the Autonomous City of Buenos Aires to adhere to the provisions of Articles 67, 68 and 69 of this Law.
Article 71.-Establish that the compensation provided for in clause II.e of the Fiscal Consensus, approved by law 27.429, will not integrate the general budget of the national administration.
The transfer of funds will be daily and automatic. The Secretariat of Finance of the MINISTRY OF FINANCE will be empowered to dictate the complementary and/or clarifying rules for their compliance.
ARTICLE 72.-Set up as budget credit for transfers to provincial national Social Security Administration (ANSES) provincial pension funds the sum of PESOS TWENTY-TWO BILLION ($22,000,000,000) to finance expenditures 2019 current year in the Program Transfers and Contributions to Social Security and Decentralized Organizations, Group 07, Transfers to Provincial Visionary Boxes.
The National Administration of Social Security (ANSES) will transfer monthly to the provinces that did not transfer their pre-visionary regimes to the national state, regardless of whether or not they have subscribed to the Fiscal Consensus. for the final result of the provincial pension system, the equivalent of one twelfth of the last total amount of the deficit-provisional or final-determined. The National Administration of Social Security (ANSES) will be responsible for determining the total amounts to be transferred.
The National Social Security Administration (ANSES) shall transfer to those provinces the total amount of the final deficit corresponding to the periods 2017 and 2018, discounted advances if any, within ninety (90) days. from the date of validity of the present or the date of determination of each final deficit.
Of the tax policy and administration
ARTICLE 73.-Repeal paragraph 3 of point (d) of the sixth paragraph of Article 101 of Law 11.683 (t.o. 1998) and its amendments.
ARTICLE 74.-Incorporate as point (g) of the sixth paragraph of Article 101 of Law 11.683 (t.o. 1998) and its amendments, the following:
g) For the National Administration of Social Security (ANSES)
provided that the respective information is directly linked to the prevention and control of fraud in the granting of benefits or subsidies granted to or controlled by that body and to define the right to access to a benefit or subsidy from a beneficiary.
Article 75.-Substitute the last paragraph of Article 22 (b) of Title VI of Law 23.966 (t.o. 1997) and its amendments, as follows:
In the case of motor vehicles, the value to be entered at 31 December of each year shall not be lower than that indicated in the table of reference values for motor vehicles, motor vehicles and agricultural, road and industrial machinery, which the Directorate National of the National Records of the Property of the Automotive and of the Legendary Credits, for the purposes of the calculation of the duties that are perceived by the sectional records for the formalities of transfer and initial registration of those goods in force on that date.
ARTICLE 76.-Substitute the first paragraph of Article 10 of Law 27.253 by the following:
Taxpayers who sell furniture in the usual way, provide services, carry out works or make room for furniture, in all cases to subjects who-in respect of these operations-are consumers ' character. final, they will have to accept as a means of payment bank transfers instrumented by debit cards, non-bank prepaid cards or other means that the national executive branch considers equivalent and will be able to compute as the tax credit of the Value Added Tax the cost that the system in question does not add to them, by the the amount to be authorised by the implementing authority.
ARTICLE 77.-The Federal Government of Public Revenue will be empowered to establish a system of reintegrals for human persons who have the status of final consumers, aimed at stimulating behaviors associated with formalization. of the economy and tax compliance. The MINISTRY OF FINANCE shall determine the budget allocated for the corresponding reintegra.
Article 78.-Incorporate as point (c) and last paragraph of Article 10 (2) of Law 22,415 (Customs Code) and its amendments, the following:
(c) the performance of services carried out in the country, the use or operation of which is carried out abroad.
The national executive authority shall be responsible for establishing the relevant supplementary rules, as well as the provisions of this code which shall not apply.
Article 79.-Substitute the second subparagraph of Article 91 (2) of Law 22,415 (Customs Code) and its amendments, as follows:
In the cases referred to in Article 10 (2), exporters shall be considered to be exporters to persons who are the providers and/or transferors of the services and/or rights involved.
ARTICLE 80.-Incorporate as the second paragraph of Article 735 of Law 22,415 (Customs Code) and its amendments, the following:
For the purposes of determining the export duty applicable to the services provided for in Article 10 (2), the amount arising from the invoice or equivalent document shall be regarded as taxable.
ARTICLE 81.-Establishment that, in the framework of the powers granted to the national executive authority by means of Articles 755 and concordant of law 22,415 (Customs Code) and its amendments, export duties may be fixed whose aliquot is not may in no case exceed 30% (30%) of the taxable value or of the official FOB price. This ceiling will be TWELVE PERCENT (12%) for those merchandise that were not subject to export duties as of September 2, 2018 or that were taxed with a zero percent aliquot (0%) to that date.
The NATIONAL EXECUTIVE BRANCH may exercise this faculty until December 31, 2020.
Except for the payment of the duties levied on the export for consumption to State undertakings governed by Law 13,653 and State-owned companies governed by Law 20,705, which are intended to carry out activities in the field of science, technology and innovation.
ARTICLE 82.-Without prejudice to the provisions of the foregoing article, the decrees 1126 of December 29, 2017 and its modifications, 486 of May 24, 2018 and its modifications, 487 of May 24, 2018 and its amendments, shall remain valid and effective. amendments, and 793 of 3 September 2018 and its amendments, as well as any other existing rules which have been issued in the framework of those powers.
Article 83.-Substitute Article 1 of the Internal Revenue Law, text replaced by Law 24,674 and its amendments, by the following:
Article 1: Internal taxes on tobacco; alcoholic beverages; beers; alcoholic beverages, syrups, extracts and concentrates; insurance; cellular and satellite telephone services; objects suntuaries; and motor vehicles and engines, recreational craft or sports and aircraft, which shall be applied in accordance with the provisions of this law.
ARTICLE 84-Derogase Chapter VII of Title II of the Internal Revenue Law, text replaced by Law 24,674 and its amendments. This provision and the foregoing article shall enter into force on the day of the publication of this law and shall have effect for the taxable facts to be verified as of 1 January 2019, inclusive.
Article 85.-Substitute the last paragraph of Article 39 of the Internal Revenue Law, text replaced by Law 24,674 and its amendments, by the following:
The FEDERAL PUBLIC REVENUE ADMINISTRATION shall update the amounts entered in the two paragraphs preceding the month of January, April, July and October of each year, considering, in each case, the variation of the Consumer Price Index (CPI) provided by the National Institute of Statistics and Censuses for the calendar quarter ending the immediate month prior to that of the update. The updated amounts shall have effects for the taxable events that are perfected from the first day of the second immediate month following the one in which the update is made, including.
ARTICLE 86.-The provisions of the foregoing Article shall take effect from the update to be made in April 2019, including, to be performed on the basis of the adjusted values in accordance with the provisions of the the last paragraph of article 39 of the Internal Revenue Law (text according to Article 120 of Law 27,430) published by the collecting body.
ARTICLE 87.-The regime established in the first article without a built-in number following Article 24 of the Law on Value Added Tax (t.o 1997) and its modifications, will operate, during the year 2019, with an annual maximum limit of PESOS FIFTEEN BILLION ($15,000,000,000), according to the allocation mechanism to be established by the MINISTRY OF FINANCE.
ARTICLE 88.-Extend the period provided for in the first paragraph of Article 303 of Law 27,430 until 15 September 2019.
ARTICLE 89. -Without prejudice to the provisions of Law 22,415 (Customs Code) and its amendments, the NATIONAL EXECUTIVE may grant waiting periods of up to ninety (90) days run, without interest, counted from the day following that of the bookkeeping for the payment of the export duty provided for in Article 1 of Decree 793 of 3 September 2018 and its amendments, where in accordance with the technical reports issued by the competent bodies, the reasons to justify this.
Article 90.-Substitute the first paragraph of Article 7 (a) of the Law on Value Added Tax (t.o. 1997) and its amendments, as follows:
(a) books, brochures and similar printed books, including articles or sheets, which constitute a complete work or part of a work, and periodicals, periodicals and periodicals, as well as the subscriptions of digital journalistic editions of online information, throughout the marketing and distribution chain, in any case whatsoever the medium or medium used for dissemination, except distribution, classification, distribution and/or return services of newspapers, periodicals and periodicals to be provided to subjects whose activity is the production of editorial.
Article 91.-Incorporation, with effect for amounts whose right to computation is generated from 1 January 2019, inclusive, as a third article without number following Article 24 of the Law on Value Added Tax (t.o. 1997) and its modifications, the following:
Article ...-The subjects whose activity is the provision of open television broadcasting services or by subscription by physical and/or radio link, sound broadcasting, closed television signals, the publishing companies of newspapers, magazines, periodicals or digital news editions of online information and distributors of these publishing companies, will be able to compute as tax credit of the lien, the employer contributions on the payroll pay of the staff concerned for those activities, which are due in the tax period and in fact paid at the time of filing of the affidavit of the tribute, as set out in Article 2 of Decree 814 of 20 June 2001 and its amendments, in the amount exceeding the amount to which it corresponds according to the provided in the second subparagraph of Article 173 (d) of Law 27,430. In the event that the income of this amount is made after the time indicated, it may be computed in the affidavit corresponding to the tax period in which the payment of the contributions would have been made.
For the purposes set out in this Article, the provisions of Article 13 of this Law shall not apply. However, where the remuneration resulting from the employer's contributions which are liable to be taken into account as a tax credit, as a result of the foregoing, relate indistinct to other activities not covered by the the preceding paragraph, the amounts of such contributions shall be subject to the procedure referred to in Article 13, to the sole effect of determining the proportion attributable to those covered by this Article.
The amounts of the aforementioned employer contributions shall be computed as tax credit in the value added tax up to the amount of the tax debit of the period in question, before computing the remaining tax credits that they are not liable to generate balance in favour of the taxpayer referred to in the first paragraph of Article 24 of this Law. Nor will they be deductible for the purposes of determining the Earnings Tax.
Article 92.-Replace the text of the incorporated article following Article 28 of the Law on Value Added Tax (t.o. 1997) and its amendments, by the following:
Article ...-Dealing with subjects whose activity is the editorial production, the locations of advertising spaces in newspapers, magazines and periodicals, will be reached by the aliquot that, according to the case, is indicated to continuation:
Billing amount of the twelve (12) calendar months, not including the Alicuota value added tax
Less than or equal to $252,000,000 10.5%
Higher than $252,000,000 21.0%
In the case of subjects whose activity is the digital journalistic editions of online information, they will be reached by the aliquot which, according to the case in question, follows:
Billing amount of the twelve (12) calendar months, not including the Alicuota value added tax
Less than or equal to $63,000,000 5%
Greater than $63,000,000 and equal to or less than $252,000,000 10.5%
Higher than $252,000,000 21.0%
For the purposes of applying the above mentioned aliquots, the subjects indicated in the preceding paragraphs shall, at the end of each calendar quarter, consider the billing amounts of the last DOCE (12) months (b) the following immediate calendar, without including the value added tax, and on the basis of that, to determine the corresponding aliquot, which will be applied for periods of four-monthly calendar periods.
Billing amounts, for the purposes of the preceding paragraph, shall be understood as the total invoicing of the taxable person.
The aliquot that results from application to the subjects indicated in the first paragraph for the location of advertising spaces, determined according to the intended purpose, also reaches the amounts invoiced that obtain all the subjects In the case of the commercial process, regardless of the level of turnover, only for those concepts and as long as they come from the same.
In the case of initiation of activities, during the FOUR (4) first tax periods since that initiation, the taxable persons covered by this Article shall determine the amount of the tax by means of a reasonable estimate of the annual billing amounts.
On the expiry of the four (4) tax periods, the invoicing for that period shall be annualised for the purposes of determining the amount to be applied for the activities indicated from the fifth period After the start of activities, including, according to the figures obtained. Such an annualisation shall proceed to the extent that the indicated period coincides with the end of the four-month full calendar period. In the absence of such a coincidence, the aliquot determined in accordance with the preceding paragraph shall be maintained until the end of the following immediate calendar quarter.
The annualisation of the invoicing shall continue, with the completion of each calendar quarter, considering the tax periods up to the immediate period before the start of the four-month period, including, up to and including DOCE (12) has elapsed since the beginning of the activity.
The amount of invoicing referred to in the first paragraph of this Article shall be updated in accordance with the change in the annual total sales limit for medium-sized enterprises in 'Tramo 2' for the 'services' sector. the terms of Article 2 (2) of Law 24467 and its amendments, and its regulatory and complementary rules.
The services of distribution, classification, distribution and/or return of newspapers, periodicals and periodicals that are provided to subjects whose activity is the editorial production shall be achieved by the aliquot equivalent to fifty per (50%) of the one set out in the first paragraph of Article 28 of this Regulation.
Article 93.-Substitute, with effect for amounts whose right to computation is generated from 1 January 2019, inclusive, Article 50 of the Law on Value Added Tax (t.o. 1997) and its amendments, by the following:
Article 50.-The subjects who make the printing and/or editorial production of books, brochures and similar printed books, journals, periodicals and periodicals, as well as digital journalistic editions of online information and their distributors, all of whom are to the extent that they fall within the exemption of Article 7 (a), may compute against the value added tax which, in the final analysis, shall be due for their taxable transactions, the value added tax which has been invoiced to them for the final purchase, manufacture, manufacture or import of goods-except motor vehicles-and for works, locations and/or services-including the benefits referred to in points (d) and (e) of Article 1 and the article without a number incorporated in the following Article 4 ° intended for the operations covered by the said exemption, or at any stage in its achievement, to the extent that it is linked to them, and has not already been used by the person responsible.
If the provisions of the preceding paragraph cannot be made or will only be partially effected, the resulting balance shall be credited to them against other taxes charged by the FEDERAL GOVERNMENT OF PUBLIC REVENUE or, failing that, shall be returned to them. or his transfer shall be permitted in favour of responsible third parties, in the terms of the second paragraph of Article 29 of Law 11.683 (t.o 1998) and their modifications, in the form, deadlines and conditions which such Federal Administration may have for that purpose.
Where accreditation is granted against other taxes, it may not be carried out against obligations arising from the replacement or solidarity liability for third-party debts, or the performance of the beneficiary as a withholding agent. or perception. Nor shall such accreditation be applicable against charges for the exclusive use of funding of funds with specific affectation or of the resources of social security.
Such accreditation, refund or transfer shall proceed to the limit which arises from the application of the amount of the operations covered by Article 7 (a) of Article 7 (a), carried out in each fiscal period, the aliquot provided for in the first subparagraph. Article 28, paragraph 28, may be transferred to the following tax periods, taking into account, for each of them, the abovementioned ceiling.
The calculation of the invoiced tax for goods, works, locations and services referred to in the first paragraph of this article will be determined in accordance with the other provisions of this law that do not oppose these provisions. The FEDERAL PUBLIC REVENUE ADMINISTRATION shall establish the manner in which the charge is to be exteriorized in order to bring the scheme into account.
Article 94.-The amendments introduced by Articles 90 and 92 shall take effect in respect of the taxable facts which are refined as from 1 January 2019.
Article 95.-Incorporation, with effect for taxable facts that are perfected from 1 January 2019, inclusive, to the fourth paragraph of Article 28 of the Value Added Tax Act, t.o. in 1997 and its amendments, the following points:
8. Solid waste resulting from the industrial extraction of soybean oil, as defined in Standard XIX of Resolution 1075 of December 12, 1994 of the former Secretary of Agriculture, Livestock and Fisheries, its modifications and complementary, as also any other solid waste or product resulting from the industrial processing of the soya bean, in both cases, whatever its commercial form (spellers, pellets, cakes, flours, granules, etc.).
9. Denatured, deactivated, roasted, broken soya beans, any products originating from the sifting and cleaning obtained from soya beans, husks or soya husks, any type of mixture of the products mentioned above, whatever its commercial form.
From the social housing programme
Article 96.-The work provided for in Article 3 (a) of the Law on the Tax on Value Added (t.o. 1997) and its amendments, carried out by the implementing companies, intended to be carried out, are exempt from the value added tax. social housing, excluding those made on pre-existing buildings which do not constitute works in progress, and the works covered by point (b) of the same article for social housing.
It shall be considered "social housing", which is part of a real estate project and is designed for persons of middle or lower income in terms of the Ministry of the Interior, Public Works and Housing for a maximum sale value per unit of housing of HUNDRED AND FORTY THOUSAND (140,000) units of purchasing value (UVA) and that complies with the other requirements and conditions established by the said ministry. The latter may establish differential selling values on the basis of unfavourable or seismic risk areas.
The term "business executing companies" means the subjects authorized by the MINISTRY OF INTERIOR, PUBLIC WORKS AND HOUSING to carry out the construction of the real estate project.
These provisions shall be limited to works and works falling within the scope of Article 2 (a) (a) of Decree 1230 of 30 October 1996 and which, in turn, have the characteristics set out in the paragraphs (a) not applicable to the operations referred to in points (b) and (c) of the same Article, except as provided for in the following paragraph.
This exemption will be achieved by the work carried out directly or through third parties by the implementing companies which consist in the construction of additional infrastructure works for housing units. social in the terms of this article and in the proportion in which they are directly affected, such as the cloacal, electric, water supply and street paving networks and other infrastructure works that are strictly necessary for such a destination in accordance with the guidelines which the MINISTRY OF INTERIOR, PUBLIC WORKS AND HOUSING according to the characteristics of the projects.
Article 97. The persons who carry out the work or works covered by the exemption provided for in the foregoing Article may compute against the value added tax which, in the end, shall be due for their taxable transactions, the value tax added that it would have been invoiced to them for the purchase, manufacture, manufacture or final importation of goods-except automobiles-and for the works, locations and/or services of services-including the benefits referred to in point (d) of the Article 1 ° and the article without a built-in number following Article 4 ° of the Law of Value added tax (t.o. 1997) and its modifications-and which have effectively allocated to such works or works or to any stage in their attainment, to the extent that it is linked to the work or the work and has not already been used by the person responsible.
If the provisions of the preceding paragraph are not to be made or will be made only partially, the resulting balance shall be credited against other taxes or, failing that, shall be returned to them in the form, deadlines and conditions to that effect. FEDERAL GOVERNMENT OF PUBLIC REVENUE.
Where accreditation is granted against other taxes, it may not be carried out against obligations arising from the replacement or solidarity liability for third-party debts, or the performance of the beneficiary as a withholding agent. or perception. Nor shall such accreditation be applicable against charges for the exclusive use of funding of funds with specific affectation or of the resources of social security.
The calculation of the invoiced tax for goods, works, locations and services referred to in the first paragraph of this article shall be determined in accordance with the provisions of the Law on Value Added Tax (t.o. 1997) and its amendments, which do not object to the present.
The treatment provided for in this article shall apply once the works or works committed have an effective principle of execution, in terms defined by the MINISTRY OF INTERIOR, PUBLIC WORKS AND HOUSING.
In turn, such computation, accreditation or return will only proceed to the limit of 10% (10%) of the sales value that has been assigned to the housing unit multiplied by the degree of advance the investment has had since the last (a) compensation to be paid or a request for accreditation or formalised return, without the sum exceeding the said ceiling being allowed to be transferred to future tax periods. If, at that time, the value of the sale-expressed in currency-is not known, the value of the UVA corresponding to the last day of the immediate fiscal period preceding the one in which the compensation is practised or is not known is to be determined. formalize the request for accreditation or return.
The accreditation or return provided for in this article will operate with a maximum limit for the calendar year 2019 of PESOS TWO THOUSAND FIVE HUNDRED MILLION ($2,500,000,000). For the following years, it will be fixed in the general budget law of the national administration. The order of precedence for the distribution of the above limit will be determined according to the date of approval of each of the projects.
Article 98.-Invite the provinces to establish exemptions in the stamp tax and the tax on gross receipts and promote their municipalities to grant tax incentives in the framework of this program.
ARTICLE 99.-The provisions of Articles 96 and 97 of this Law shall have effects on taxable events which are perfected from 1 January 2019, including by works or works corresponding to real estate projects which, to that date, are not started or have a total advance degree that does not exceed 25% (25%), provided that in both cases, the real estate project is completed within the period of FORTY EIGHT (48) months calendar counted from the date indicated.
In turn, such provisions will apply up to a maximum amount of SIXTY thousand (60,000) units of housing, not being able to be agreed to an amount greater than THREE thousand (3,000) units for works and works initiated before 1 ° January 2019. In the latter cases, the provisions of Article 97 of this Law shall apply in respect of amounts whose right to be calculated is generated from the date indicated, including, without the value added tax to be reintegrated the works or works included would have been duly computed as credit.
The MINISTRY OF THE INTERIOR, PUBLIC WORKS AND HOUSING shall have the terms in which the degree of advancement shall be measured for the purposes indicated, and shall be responsible for notifying the subjects who carry out the taxable facts included in the article. 96 of this law if the units to be part of the project are included, in whole or in some measure, within the maximum amount.
Article 100.-Derogase Article 27 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014).
ARTICLE 101-Incorporate as second paragraph of article 15 of Decree 1382 of 9 August 2012, the following:
The balances of such unused resources at the close of each financial year by the jurisdictions or entities referred to in the preceding paragraph shall be transferred to subsequent financial years.
Article 102.-The activation in the jurisdiction of the National Commission of Space Activities (CONAE) of the goods resulting from the application of the funds transferred by the national Treasury in the period 2013 to 2018 to Veng Sociedad Anonymous, for the execution of the projects foreseen in the National Space Plan.
Authorize the National Commission of Space Activities (CONAE) to apply part of these assets as capital contributions to Veng Sociedad Anonima.
Article 103.-The remnants of the resources originated in the provision of additional services, regardless of their modality, completed by the National Gendarmerie and the Argentine Naval Prefecture, may be incorporated into the resources of the Next year of the Financial Administrative Service 375-National Gendarmerie and the Financial Administrative Service 380-Naval Prefecture Argentina, respectively, for the financing of the payment of all the emergent expenses of the coverage of both services.
ARTICLE 104.-The value of the electoral module established in Article 68a of the law 26.215 in the sum of PESOS THIRTEEN COMA FIFTY CENTS ($13.50).
Article 105.-Except as provided for in Articles 7 and 10 of Law 23,928 and its amendments, to leasing contracts on movable movable property and to loans with collateral, to which the coefficient may be applied Reference stabilisation (CER) referred to in Article 4 ° of Decree 214 of 3 February 2002.
Contracts and loans may be denominated in units of purchasing value upgradable by the CER-law 25,827 (UVA).
Article 106.-The result of the cancellation of the debts of companies benefiting from the Industrial Promotion Regime, established by Article 116 bis of Law 11,672, Permanent Supplementary of the Budget (t.o. 2014), it is not achieved by the provisions of the Law on Income Tax (t.o. 1997) and its modifications.
Article 107.-Establishment that the Social Work of the Federal Penitentiary Service shall be subject to the financial management system established for the entities belonging to the National Public Sector under the terms of Article 8 (c) of Law 24.156 and its amendments.
ARTICLE 108.-The chief of the Cabinet of Ministers to be included in the field of the Secretariat of Government of Agroindustry of the Ministry of production and labor, the resources from the voluntary contributions of the insurance companies the Environmental Sustainability and Insurance Program (PROSAS), and, if any, the resources of the same source from previous exercises. They will be aimed at promoting investments in new forestry ventures and in the expansion of existing forests that are carried out within the framework of the Law 25,080 of Investments for Cultivated Forests.
Article 109.-The resources of the Environmental Sustainability and Insurance Program (PROSAS) created by Joint Resolution No. 1 of the Superintendency of Insurance of the Nation and the then MINISTRY OF AGROINDUSTRY of the 12 of June 2018, shall be treated in a manner analogous to those of the Collective Insurance of Compulsory Life created by decree 1567 of 20 November 1974.
ARTICLE 110.-The national executive branch shall be empowered by the financial year 2019 to have voluntary retirement plans for the personnel of the agencies included in Article 8 of Law 24.156 and its modifications, in any of its modalities. The staff who access the benefit cannot be replaced and their application may be rejected for reasons of service based on the requirements of the endowment, as determined by the Secretariat of Government of Modernization of the Chief of Staff of the Ministers.
Article 111.-Eximese from the payment of import duties and from prior import bans and interventions under Law 22,415 (Customs Code) and its amendments applying to imports for consumption of material for use railway, rolling stock in its various forms, machinery and vehicles for the maintenance, control and work of rehabilitation of tracks, containers, signalling systems, braking systems and their components and parts, doors and gates automatic, transformers, rectifiers, cells, switches, cables, wire The invention also relates to a method for the use of a method for the use of railway stations, railway stations, track devices, rail systems, equipment and systems. (a) computing and communication for railway use, tools and machinery for use in railway tracks, workshops and railway depots, of spare parts, inputs and components which are directly or indirectly related to such goods, which are aimed at investment projects for strengthening and improving the Rail transport of passengers and freight, which are acquired by the national state, the provinces, the Autonomous City of Buenos Aires, the Administration of Railway Infrastructures S.E. (C.U.I.T. N ° 30-71069599-3), Railway Operator S.E. (C.U.I.T. N ° 30-71068177-1), Belgrano Cargas and Logistica S.A. (C.U.I.T. N ° 30-71410144-3), Subways of Buenos Aires S.E. (C.U.I.T. 30-54575831-4) or Argentine Railways S.E. (C.U.I.T. N ° 30-71525570-3).
The goods referred to in the preceding paragraph shall be exempt from the tax established by the Law on Value Added Tax (t.o. 1997) and its amendments.
The goods imported with the benefits provided for in this article may not be transferred to third parties other than those identified in Article 8 ° of Law 24.156 and their modifications by the term of CINCO (5) years counted from the the date of their release to the place and must be affected exclusively to the destination taken into account for the granting of the benefits here conferred, which must be credited to the Sub-Secretariat of Rail Transport, dependent on the Secretary for Transport Management of the MINISTRY OF TRANSPORT, whenever this is required.
These benefits will be governed by new or used merchandise that is shipped until December 31, 2019, including, and will only be applicable if the domestic industry is not in a position to provide them, on which the MINISTRY must be issued. OF PRODUCTION AND WORK.
ARTICLE 112-Eximese from the payment of import duties, fees for port, airport, statistics and verification services that tax the importation of capital goods and consumer goods-and their spare parts-that are acquired by Company Argentina of Air Navigation S.E. (C.U.I.T. 30-71515195-9) or Intercargo S.A.C. (C.U.I.T. 30-53827483-2). These imports will also be exempt from the tax established by the Law on Value Added Tax (t.o. 1997) and its modifications. These exemptions will only apply if the goods are new and the domestic industry is not in a position to supply them, on which the MINISTRY OF PRODUCTION AND WORK must be issued.
Exempt from the payment of the import duty, the fees for port, airport, statistics and verification services which are the highest value which, at the time of reimportation, have the goods which have been temporarily exported Intercargo S.A.C. or Argentine Company of Air Navigation S.E. for the purpose of its repair abroad.
All the benefits laid out in this article will govern until December 31, 2019, inclusive.
Article 113.-Eximese from the payment of import duties on imports for the consumption of port material-beacons, buoys and other signalling instruments, coastal and spring defence materials-of spare parts related to these goods, destined to investment projects for the strengthening and improvement of the harbour system of passengers and loads, that they are acquired by the national State, the provinces, the Autonomous City of Buenos Aires and the General Administration of Ports S.E. (C.U.I.T. N ° 30-54670628-8). These imports will also be exempt from the tax established by the Law on Value Added Tax (t.o. 1997) and its modifications.
These exemptions will only apply if the goods are new and the domestic industry is not in a position to supply them, on which the MINISTRY OF PRODUCTION AND WORK must be issued. The benefits here will be governed until December 31, 2019, inclusive.
Article 114.-State public utility and subject to expropriation of the real estate, furniture and easements that are required immediately or differently for the project of private public participation " Renewal and Improvement of Vias Bahia Blanca-Anelo-Provinces Buenos Aires, Río Negro and Neuquén ", according to the delimitation of the national executive power through the MINISTRY OF TRANSPORT, based on the descriptive plans, technical reports and other elements necessary for its determination.
They may act as an expropriating subject to the State-owned Railway Infrastructure Administration (C.U.I.T. N ° 30-71069599-3) under the terms of Law 21,499.
The erogations that demand the expropriations will be met with the resources provided in the respective laws of general budget of the national administration, in article 6 ° of the law 26.352 and/or in the contracts of public participation private according to law 27.328.
Article 115.-Derogase the last paragraph of article 5 ° of Decree 652 of April 19, 2002 and leave without effect the agreements signed between the former Secretary of Transportation and the provincial jurisdictions, by application of this rule.
Power to the national executive branch, through the MINISTRY OF TRANSPORT, to designate beneficiaries in the framework of the trust created by decree 976 of July 31, 2001.
Article 116.-The resources from the National Electricity Fund created by Laws 15.336 and 24.065 and those indicated in Article 20 (c) of Title III of Law 23.966 shall not be part of the General Budget of the national administration.
The entire collection originated by the aforementioned resources shall be deposited in the current collecting accounts of the authority of application of the laws 15.336 and 24.065, with specific affectation to the fulfilment of the objectives established by the the aforementioned laws, their modifications and complementary, and distributed among the provinces through coefficients elaborated by the Federal Council of Electrical Energy (C.F.E.E.).
Article 117-Exxime of the tax on liquid fuels and carbon dioxide tax, provided for in Chapter I of Title III of Law 23.966 (text updated by law 27.430) to imports of diesel and diesel oil and its sale in the internal market, carried out during the year 2019, in order to compensate for the peaks of demand for such fuels, which could not be satisfied by the local production, destined to the supply of the electricity generation market.
Authorize to import under the present regime for the year 2019, the volume of ONE MILLION HUNDRED THOUSAND CUBIC METERS (1,200,000 m3), according to the evaluation of its need and prior authorization made by the MINISTRY OF FINANCE.
The national executive branch, through the agencies it considers to be responsible, will distribute the quota in accordance with the regulations that it will dictate, and the relevant report should be sent to the Honorable Congress of the Nation on a quarterly basis. which shall contain an indication of the volumes authorised by the undertaking and the conditions of supply.
In the areas not governed by this regime, the provisions of Law 26,022 shall apply and supplement it.
Article 118.-The debts of a price balance in the sale of dwellings and/or lots of land for housing, carried out by national or ex-State undertakings, which are prior to 31 December, are declared to be extinguished. December 1998, in the framework of regulations in force at the date of its conclusion.
Article 119.-Substitute Article 6 of Law 24,464, by the following:
Article 6.-The resources of the National Housing Fund shall be used to finance in whole or in part the purchase and/or construction of housing, urbanization, infrastructure, services and community equipment and the purchase of land in which these dwellings are located; the implementing agencies in matters of housing in each jurisdiction, for the dictation of rules, have been empowered to comply with the tax destination. In addition, these resources may be used as collateral for loans and/or financing counterparties provided that they are intended for the purposes of this law.
Article 120.-Substitute Article 7 of Law 24,464, which shall be worded as follows:
Article 7 °.-Of the total resources that each jurisdiction receives, they will not be able to allocate more than thirty percent (30%) to the construction of infrastructure, services and equipment, and to the purchase of land in the annual global account.
Article 121.-For budgetary purposes, the resources of the Sustainability Guarantee Fund of the Argentine Contingency Integrated System (FGS) for the payment of the National Program of Historical Reparation for Pensioners and Pensioners, approved By law 27.260, they will be registered as a capital resource of the National Administration of Social Security, in accordance with the regulations that the Finance Ministry of the Ministry of Finance will dictate.
Article 122.-The Bank of Argentina (BNA) will transfer during the financial year 2019 to the national treasury up to the sum of PESOS FIFTEEN BILLION ($15,000,000,000) of its profits, in addition to the provisions of Article 5 of its Charter. Organic, approved by law 21,799 and its modifications.
ARTICLE 123.-Set for the Exercise 2019 an allocation of PESOS FOUR BILLION ($4,000,000,000) in favor of the province of La Rioja, and of PESOS TWO HUNDRED AND FORTY MILLION ($240,000,000) in favor of the municipalities of the aforementioned province. Of this last amount the sum of PESOS HUNDRED AND TWENTY MILLION ($120,000,000) will be destined to the city of La Rioja and the remaining amount will be distributed among the rest of the municipalities of the province according to the following criterion:
(a) SIXTY PER CENT (60%) according to the Unmet Basic Needs Index and;
b) FORTY PERCENT (40%) according to the population.
The head of the Cabinet of Ministers should be empowered to make the necessary budgetary changes in order to comply with this article.
I shall have one hundred per cent (100%) of the sums referred to in the first subparagraph to be transferred in DOCE (12) monthly and equivalent quotas.
ARTICLE 124.-Instrument to the national executive branch to promote the necessary acts so that, from 1 ° January 2019, the electric distributors Enterprise Distributor Norte S.A. (Edenor) and Empresa Distribuidora Sur S.A. (Edesur) become subject to the jurisdiction of the Province of Buenos Aires and the Autonomous City of Buenos Aires.
Once the provisions referred to in the previous paragraph have been made, the National Electricity Regulatory Authority (ENRE) established by Article 54 of Law 24,065 shall maintain its functions and powers in all matters not related to the service. distribution of electrical energy.
Article 125.-Create the Public Transport Compensation Fund for urban motor vehicles in the interior of the country, for the sum of PESOS SIX THOUSAND FIVE HUNDRED MILLION ($6,500,000,000), to compensate for the financial imbalances that could be arising from the amendments made pursuant to Article 115 of this Law as follows:
a) PESOS FIVE BILLION ($5,000,000,000) to those jurisdictions that are not beneficiaries of the compensation for internal social attribute, committing the provinces to assure all the municipalities included in their respective jurisdiction, whether or not these beneficiaries receive compensation for internal social attribute, at least equal to 50% (50%) of the compensation paid by the national State through the Integrated System of Motor Transport (SISTAU) and its Provincial Complementary Compensation (CPC), as well as as fuel, during the 2018 annual period. The distribution of this fund will be carried out according to the participation of each of the jurisdictions, without considering the amounts settled in the framework of the compensation for social attribute, in respect of the total compensation paid by the National state to all of those jurisdictions in the year 2018. The MINISTRY OF TRANSPORT OF THE NATION shall be responsible for issuing all regulatory and clarifying regulations that are relevant;
b) PESOS A THOUSAND FIVE HUNDRED MILLION ($1,500,000,000) in order to provide a transitional framework to compensate for possible financial imbalances to those jurisdictions that receive compensation by 31 December 2018. part of the national State. The MINISTRY OF TRANSPORT of the nation will be in charge of establishing the criteria for the allocation and distribution of this fund, as well as all the regulatory regulations that are necessary.
The head of the Cabinet of Ministers will be empowered to make the necessary budgetary adjustments for the formation of this fund.
Special contribution on the capital of cooperatives and mutuals with financial and/or insurance activities
Article 126.-Establishment of a special contribution on the capital of cooperatives and mutuals developing financial and insurance activities, which shall be governed by the following text:
Taxable fact. Validity
Article 1.-A special contribution shall be made throughout the territory of the Nation which shall be governed by the first four (4) fiscal years starting from 1 January 2019, and which shall fall on the capital of the institutions. Article 2 (2), which is the main subject of the carrying out of savings, credit and/or financial, insurance and/or reinsurance activities.
Article 2.-The contribution of the cooperatives governed by Law 20.337 and its amendments and the mutual changes governed by Law 20.321 and its amendments, which are intended to carry out the activities mentioned in this article, are taxable persons. Article 1 °, regardless of the modality they adopt to develop them.
Article 3.-They shall be exempt from the tax:
(a) the goods located in the province of Tierra del Fuego, Antarctica and the Islands of the South Atlantic, under the conditions laid down by law 19,640;
(b) the social participation in other entities achieved by this contribution;
(c) the capital calculated in accordance with the provisions of the following article for a total amount of up to PESOS FIFTY MILLION ($50,000,000).
Article 4 °.-The capital of the cooperatives and mutuals achieved by this contribution, will emerge from the difference between the assets and liabilities of both the country and the outside, at the end of each fiscal period, valued according to the provisions laid down in Articles 8 and 12 of Law 23,427 and amendments thereto, and those in this respect shall lay down the rules to which the amount laid down in point (c) of the previous Article shall be.
The subject of this tax may be counted as a payment on account of sums actually paid abroad by such charges as the capital or goods in a comprehensive manner. This appropriation may only be taken into account until the increase in the tax obligation arising from the incorporation of capital located abroad.
Article 5.-The special contribution shall be made to apply the rate of 4% (4%) on the basis of assessment determined by the previous Article. When that base exceeds 100 BILLION PESOS ($100,000,000), the aliquot will be six percent (6 percent).
Article 6.-Cooperative entities may compute as payment on account of this charge, the amount that they would have entered for the same financial year, in respect of the Special Contribution on the Capital of Cooperatives created by law 23.427 and its amendments.
Article 7 °.-For the purposes of this levy, the exemption provided for in Article 29 of Law 20.321 and its amendments shall not apply.
Article 8 °.-The rules of Title III of Law 23,427 and its amendments and its regulations shall be applied in any way that does not object to the provisions of the preceding articles.
Article 9 °.-The contribution established by Article 1 ° shall be governed by the provisions of Law 11.683, the text ordered in 1998 and its amendments and its application, perception and supervision shall be the responsibility of the FEDERAL REVENUE ADMINISTRATION PUBLIC.
Article 10.-The production of the special contribution on capital affected to financial and insurance activities shall be distributed in accordance with the rules of law 23,548 and its amendments.
Of the permanent supplementary budget law
Article 127.-Incorporate into Law 11,672, Permanent Supplementary of Budget (t.o. 2014) Articles 17, 23, 24, 25, 39, 53, 56, 59, 65, 71, 77, 103, 105, 107, 108, 109, 110, 116 and 121 of this Law.
Budget of expenditure and resources of the central government
Article 128.-Detailed in the Summary Schedule 1, 2, 3, 4, 5, 6, 7, 8 and 9, annexed to this Title, the amounts determined in Articles 1 °, 2 °, 3 ° and 4 ° of this law corresponding to the Central Administration.
Budget for expenditure and resources of decentralised bodies and social security institutions
Article 129.-Detailed in the Summary Plans lA, 2A, 3A, 4A, 5A, 6A, 7A, 8A and 9A annexed to this Title the amounts determined in Articles 1 °, 2 °, 3 ° and 4 ° of this law corresponding to the decentralized agencies.
ARTICLE 130.-Detailed in the Summary Plans 1B, 2B, 3B, 4B, 5B, 6B, 7B, 8B and 9B annexed to this Title the amounts determined in Articles 1 °, 2 °, 3 ° and 4 ° of this law corresponding to the institutions of the social security.
ARTICLE 131.-Commune TO THE NATIONAL EXECUTIVE BRANCH.
GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, AT THE FIFTEEN DAYS OF THE MONTH OF NOVEMBER OF THE YEAR TWO THOUSAND EIGHTEEN.
REGISTER UNDER NO 27467
MARTA G. MICHELETTI-EMILIO MONZO-Eugenio Inchausti-Juan P. Tunessi
NOTE: The Annex/s that integrates this (a) Law are published in the web edition of the BORA -www.boletinofficial.gob.ar-
ê 04/12/2018 N ° 92301/18 v. 04/12/2018
( Note Infoleg: The annexes referred to in this standard have been extracted from the Official Gazette web edition. The same can be found in the following link: Annexes )