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 EIGHT TRILLION THREE HUNDRED AND NINETY FOUR THOUSAND NINE HUNDRED AND NINETY-FOUR MILLION EIGHT HUNDRED AND TWENTY-FIVE THOUSAND FIFTY ($8,394,994,825,050) the total of the current and capital expenditures of the Budget General of the National Administration for the Financial Year 2021, for the purposes indicated below, and analytically in the plans 1, 2, 3, 4, 5, 6 and 7 annexed to this article.
|Defence and Security Services
Article 2 °-Estimate in the sum of PESOS SIX BILLION NINE HUNDRED AND FORTY-ONE THOUSAND THREE HUNDRED EIGHT MILLION NINE HUNDRED AND FORTY-FIVE THOUSAND FIVE HUNDRED AND THIRTY-ONE ($6,941,308,945,531) the Calculation of the Corrient and Capital Resources of the National administration in accordance with the summary indicated below and the detail in the schedule annexed to this Article.
Article 3-Set in the sum of PESOS ONE TRILLION SIX HUNDRED NINETEEN THOUSAND NINETEEN MILLION SEVENTY THOUSAND NINE HUNDRED FOUR ($1,619,019,0904) the amounts corresponding to the Figures Figures for current and capital transactions The National Administration, being the result of the financing of figurative contributions of the National Administration in the same sum, according to the detail shown in the annexe 9 and 10 that are part of the present Article.
Article 4 °-As a consequence of the provisions of Articles 1, 2 and 3, the deficit financial result is estimated at the sum of PESOS ONE TRILLION FOUR HUNDRED AND FIFTY-THREE THOUSAND SIX HUNDRED AND EIGHTY-FIVE MILLION EIGHT HUNDRED AND SEVENTY-FIVE MILLION. NINE THOUSAND FIVE HUNDRED NINETEEN ($1,453,685,879,519). The following are the sources of financing and financial applications detailed in the plans 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 FIFTY-ONE THOUSAND HUNDRED AND TWENTY-FOUR HUNDRED AND SIXTY THOUSAND EIGHT HUNDRED SEVENTEEN ($51,124,860.817) the amount corresponding to figurative expenses for Financial Applications of the National Administration, Consequently, the Financing for Figurative Contributions for Financial Applications of the National Administration is established in the same sum.
Article 5-The Chief of the Cabinet of Ministers shall, by means of an administrative decision, distribute the appropriations of this law at least at the level of the limits laid down in the said decision and in the programmatic openings or equivalent categories as it considers relevant.
In addition, the Chief of Staff of Ministers may determine the powers to have budgetary restructurings in the framework of the competences assigned by the Law of Ministries (Law 22,520, text ordered by decree 438/92). and its amendments.
Article 6-End the total of fees and hours for each Jurisdiction and Entities of the National Administration, according to the working detail in the plan annexed to this article.
No increases in fees and professorship hours shall be approved in excess of the totals fixed in the plans annexed to this Article.
The Chief of the Cabinet of Ministers, by a decision founded and with the prior intervention of the SECRETARY OF FINANCE of the MINISTRY OF ECONOMY, will be empowered to increase the number of posts and the hours detailed in the aforementioned annexe plans. the framework of the needs of envelopes that arise from the approval of the organizational structures of the jurisdictions and entities of the National Administration, as well as those that are necessary to respond to the selection processes resulting from competitions regulated by the Framework Law on the Regulation of Public Employment National, 25.164, and the respective collective labour agreements (CCT) with the aim of allowing a change in the modality in the employment relationship of contracts implemented in the framework of Article 9 of Annex I to Decree 1421 of 8 August 2002 and its amendments.
Likewise, the Chief of the Cabinet of Ministers, in the opportunity to proceed to the distribution of the credits approved in this law, will make the allocation and distribution of all the positions, occupied and vacant for each Jurisdiction and Entities of the NATIONAL EXECUTIVE BRANCH.
To this end and for the purpose of the orderly budget execution and the monitoring of the evolution of the respective endowments, the Jurisdictions and Entities shall send to the SECRETARIAT OF FINANCE the information corresponding to all the plants and staff recruitment, with the periodicity determined by the Chief of Staff of Ministers in due course.
Except for the limitation referred to in the second paragraph of this article, to transfers of charges between jurisdictions and/or decentralised bodies and to the charges corresponding to the higher authorities of the Executive NATIONAL, of the NATIONAL SYSTEM of SCIENCE, TECHNOLOGY AND INNOVATION, determined by the Law of Science, Technology and Innovation, 25.467, of the regimes that determine the incorporation of agents that complete specific training courses of the armed forces, security, the Airport Security Police, the Foreign Service of the Nation, the Body of Government Administrators and the National Guard Corps and those corresponding to the executive functions of the Collective Labor Convention of the Personnel of the National System of Public Employment (SI.N.E.P.), approved by Decree 2098 of 3 December 2008 and its amending and supplementary rules.
Article 7 °-The Jurisdictions and Entities of the National Administration may not cover the vacant positions existing at the date of entry into force of this law, nor those that occur after, without the prior authorization of the Chief of Cabinet 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 the authorised vacancies have not been covered.
The charges corresponding to the higher authorities of the National Administration, the scientific and technical staff of the agencies referred to in Article 14 (a) of the Science Law are exempted from the foregoing. Technology and Innovation, 25.467, corresponding to the officials of the Permanent Body Active of the Foreign Service of the Nation and to the executive functions of the Collective Labor Convention of the Personnel of the National System of Employment Public (SI.N.E.P.), approved by Decree 2098/08 and its amending and amending rules complementary.
Article 8 °-Authorize the Chief of the Cabinet of Ministers, after intervention by the MINISTRY OF ECONOMY, to introduce extensions to the budgetary appropriations approved by this Law and to establish its distribution, in so far as they are 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 42, provided that they are intended for capital expenditure financing.
Article 9 °-The Chief of the Cabinet of Ministers, after intervention by the MINISTRY OF ECONOMY, may have extensions in the budget appropriations of the Central Administration, the Decentralized Agencies and the Institutions of Security Social, and its corresponding distribution, financed with increase of resources with specific affectation, own resources, transfers of entities of the National Public Sector, 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.-Authorizase, in accordance with the provisions of Article 15 of the Law of Financial Administration and of the Systems of Control of the National Public Sector, 24.156 and its modifications, the hiring of works or the acquisition of goods and services for which the term of execution exceeds the Financial Year 2021 in accordance with the working details in the plans annexed to this Article.
The Head of the Cabinet of Ministers may 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.
It also empowers the Head of the Cabinet of Ministers to make the necessary compensation within the budgetary appropriations approved by this Law for the purpose of financing the execution of the works detailed in the planilla annexed to this Article.
Article 12.-Set as credit to finance the operating expenses, investment and special programs of the national universities the sum of PESOS TWO HUNDRED AND TWENTY-FIVE THOUSAND HUNDRED AND FIFTY MILLION TWO HUNDRED AND NINETY-FOUR THOUSAND FIVE HUNDRED AND NINETY-FIVE ($225.150.294.595), according to the detail of the template attached to this article.
The Chief of Staff of Ministers shall, in addition to the provisions of the preceding paragraph, make available the working distribution in the schedule annexed to this Article.
National universities must present to the UNIVERSITY POLICY SECRETARIAT of the MINISTRY OF EDUCATION the information necessary to assign, execute and evaluate the resources that are transferred to them for all purposes.
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 also consider the functional classifier.
The plants of teaching and non-teaching staff on which the salary increases will be applied in the year 2021 shall be those in force for the settlement of the month of November 2020, except for increases in approved plants and authorised by the SECRETARIAT OF UNIVERSITY POLICIES, as established by the MINISTRY OF EDUCATION.
Article 13.-Reestablish the validity of the NATIONAL TEACHER INCENTIVE FUND, created by law 25,053 and its modifications, by the end of UN (1) year from January 1, 2021.
Article 14.-Establishment of the term for the Fiscal Year 2021 of Article 7 ° of Law 26,075, in accordance with the provisions of Articles 9 and 11 of the Law of National Education, 26.206 and its modifications, taking into consideration the purposes, objectives and goals of the national education policy and ensuring the automatic distribution of the resources to the ministries of education or equivalent agencies of the provinces and the Autonomous City of Buenos Aires and to the municipalities, to cover expenditure strictly linked to the formal and non-formal purpose and function of education.
Article 15.-the amounts to be sent monthly and consecutively, during the present 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 Regime of Federal Participation of Taxes, held between the National State, the provincial states and the Autonomous City of Buenos Aires on February 27, 2002, ratified by law 25,570, destined for the provinces that do not participate in the rescheduling of the debt provided for in Article 8 of the said Agreement, which are determined Next: Province of La Pampa, PESOS THREE MILLION THREE HUNDRED AND SIXTY-NINE THOUSAND HUNDRED ($3,369,100); Santa Cruz Province, 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 St. Louis, PESOS FOUR MILLION THIRTY AND ONE THOUSAND THREE HUNDRED ($4,031,300).
Article 16.-Allocate during the present year the sum of PESOS THREE THOUSAND HUNDRED AND FIFTY MILLION ($3,150,000,000) as a contribution to the National Employment Fund (FNE) for the attention of the employment programs of the Ministry of WORK, EMPLOYMENT AND SOCIAL SECURITY.
Article 17.-The NATIONAL STATE assumes the obligations generated in the WHOLESALE ELECTRICITY MARKET (MEM) by application of the resolution 406 of the SECRETARY OF ENERGY, then dependent on the former MINISTRY OF FEDERAL PLANNING, PUBLIC INVERSION AND SERVICES, dated September 8, 2003, corresponding to the accrecias of NUCLEÉCÉCÉCÊNICA ARGENTINA ANÓNIMA (NASA), of the BINATIONAL ENTITY YACYRETA (EBY), of INTEGRATION ENERGÉTICA ARGENTINA SOCIEDAD ANÓNIMA (IEASA), of the royalties to the provinces of Corrientes and Misiones for the generation of the ENTITY BINATIONAL YACYRETA and the surpluses generated by the LARGE JUMP HYDROELECTRIC COMPLEX, the latter in the framework of laws 24,954 and 25,671, for the economic transactions carried out until December 31, 2021.
In the case of surpluses generated by the LARGE JUMP HYDROELECTRIC COMPLEX referred to in the preceding paragraph, transfers of these funds-including derivatives from economic transactions made after 31 December December 2021-shall be deposited monthly and automatically, from 1 ° to 10 of each month, in the accounts corresponding to the Special Fund of Salto Grande, based on the calculation of the surpluses generated by the economic transactions carried out during the previous month. The transfers indicated shall be made through the BANCO DE LA NACION ARGENTINA, an entity that shall not receive any remuneration of any kind for the services it provides in accordance with this Article.
Article 18.-Allocate to the National Fund for the Enrichment and Conservation of Native Forests, under the provisions of Article 31 of the Law on Minimos of Environmental Protection of Native Forests, 26,331, an amount OF PESOS, TWO HUNDRED AND TWELVE MILLION FOUR HUNDRED AND FIFTEEN THOUSAND ($1,212,415,000) and for the National Program for the Protection of the Native Forests, an amount of PESOS TWENTY-FIVE MILLION ($25,000,000).
The Chief of the Cabinet of Ministers, after intervention by the MINISTRY OF ECONOMY, will be empowered to extend the amounts set out in the preceding paragraph, within the framework of the aforementioned law, and to make the necessary budgetary changes with the the purpose of complying with the provisions set out in the preceding paragraph.
The funds allocated will be distributed in such a way as to comply with the provisions of the Law on the Minimos of Environmental Protection of the Native Forests, 26.331 (Articles 32 and 35) and its regulatory decree (91/2009). the enforcement authorities of that law and on the basis of the COFEMA resolution 277/2014.
Article 19.-The provisions of Articles 2 and 3 of Law 25.152 and their amendments shall be without effect for the financial year 2021.
Article 20.-The application of Articles 10, 10a, 10b, 10c, 17, 18a, 20, 22 and 31a of the Federal Tax Liability Regime and its amendments to Articles 10, 10a, 10b, 10c, 17, 18a, 20, 22 and 31a is suspended for the Exercises 2020 and 2021.
Article 21.-The limitations contained in Article 12 and in the first paragraph of Article 21 of that Law 25,917 and its amendments, with respect to the indebtedness of all jurisdictions, are suspended for the year 2020. Participants of the aforementioned Federal Fiscal Responsibility Regime.
Article 22.-Substitute Article 4 of Law 27,428 amending Article 7 of Law 25,917 of Federal Regime of Fiscal Responsibility and Good Government Practices by the following:
Article 7: Each province, the Autonomous City of Buenos Aires and the national government will publish on its website the Annual Budget-once approved, or in its absence, the budget carried over, until such time as it is approved-and the projections of the Multiannual budget, after submission to the corresponding legislatures, and the Annual Investment Account. With a lag of UN (1) quarter, they will disseminate quarterly information of the budgetary execution (accrual basis and cash base), of the expenditure (accrual basis) classified according to purpose and function, of the stock of the public debt, including the floating, as also the multilateral financing programs, and the payment of services, detailing in these THREE (3) last cases the type of creditor. For such purposes, and with the aim of contributing to the performance of fiscal statistics in accordance with international standards, methodological criteria compatible with those laid down in law 24.156 and amending, by the application of the budgetary classifiers referred to in Article 4 °. In addition, information on the level of employment of the public sector will be presented at 31 December and 30 June each year with a lag of UN (1) quarter, including total permanent and temporary staff and staff. contracted, including that of projects financed by multilateral credit institutions. The detailed information must be sent to the FEDERAL FISCAL RESPONSIBILITY COUNCIL, the INTERIOR MINISTRY and the MINISTRY OF ECONOMY, and the Ministry of the Economy must make the publication of the information on its website.
Of the rules on resources
Article 23.-The income as a contribution to the National Treasury of the sum of PESOS THREE THOUSAND EIGHT HUNDRED TEN MILLION AND TWO THOUSAND ($3,810,042,000) according to the distribution indicated in the schedule annexed to this article. The Chief of Cabinet of Ministers will set the payment schedule.
Article 24.-Set in the sum of PESOS NINE HUNDRED AND TWENTY-FOUR HUNDRED AND SEVENTY-SEVEN THOUSAND ($924,477,000) the amount of the nuclear regulatory rate as set out in the first paragraph of Article 26 of the National Law of the Nuclear Activity, 24,804 and its Amending.
Article 25.-The provisions of Article 22 of Law 27.467 shall be extended for the financial year 2021.
Article 26.-The Chief of the Cabinet of Ministers to be included in the scope of the Financial Administrative Services 326-Federal Police Argentina, 375-National Gendarmerie Argentina, 380-Naval Prefecture Argentina and 382-Police Airport security, all dependent on the Ministry of Security, the resources from the duties and services to be collected from the activities carried out by the training institutes, and if the resources are available. of the same source of previous exercises. They will be used to finance teaching, research, university extension activities and the strengthening and institutional development of the university institutes of these forces.
Article 27.-Substitute Article 10 of the decree of necessity and urgency 1382 dated August 9, 2012, which shall be worded as follows:
Article 10: The operational resources of the AGENCY FOR THE ADMINISTRATION OF STATE ASSETS shall be as follows:
1) Budget items allocated by the National Budget Law or special laws.
2) Donations, non-reimbursable contributions and legacies that you receive and accept.
3) The interests and benefits resulting from the management of your own funds and/or assets.
4) The percentage affected by article 15 of the present, by the disposition and/or administration of the real estate of the NATIONAL STATE or of the seized goods and/or subject to processes of extinction of dominion.
5. Tariffs, fees and commissions to be determined by the AGENCY FOR THE ADMINISTRATION OF STATE GOODS by the provision to third parties of specific, effective and individualized administrative and technical services, the quantum of which may not exceed DOS POR CIENTO (2%) of the value of good.
6) Any other income not provided for in the previous incissos, resulting from the management of the organism.
The proceeds in the framework of the incisos 4 and 5 shall be exclusively affected by the achievement of the objectives of the AGENCY FOR THE ADMINISTRATION OF STATE ASSETS, including the financing of its current expenditure.
Article 28.- Replace Article 15 of the decree of necessity and urgency 1382 dated August 9, 2012, which will be worded as follows:
Article 15: Revenue from the disposal of the immovable property covered by this measure, from the constitution, transfer, modification or extinction of other real or personal rights in respect of the same and of locations, assignments or A SEVENTY PERCENT (70%) in favor of the budgetary jurisdiction or entity that holds its effective custody under article 17 of the present, twenty percent (20%) will enter the National Treasury and the TEN PERCENT (10%) remaining in favor of the state GOODS ADMINISTRATION AGENCY, who the same percentage shall be affected in the case of goods seized and/or subject to domain extinction processes.
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.
The National Treasury shall authorize the opening of a collection account for the purposes of compliance with the provisions of this Article. Repeal any other general or special rule which is opposed to the present rule.
Where the legal acts referred to in the first subparagraph are carried out in the framework of operations carried out through trusts or urban agreements concluded between the AGENCY FOR THE ADMINISTRATION OF STATE ASSETS and the local jurisdictions where the buildings are located, entitles them to apply the highest value obtained by the change of zoning and/or urban indicator and/or other stipulations that agree with them, to payments for contracted works by the NATIONAL, provincial and/or municipal state of urbanization, housing construction, provision of basic services, improvement of schools and/or public hospitals, road works and/or other projects involving an environmental, economic and/or urban partner development in the jurisdiction itself where the building is located.
Of the tax quotas
Article 29.-For the financial year 2021, a fiscal quota of PESOS EIGHTEEN THOUSAND FIVE HUNDRED MILLION ($18,500,000,000) to be allocated to the promotional benefits provided for in Article 9 ° of Law 26.190 and its modifications. The implementing authority of the regulatory regime shall allocate the tax quota in accordance with the procedure laid down for that purpose. Such promotional benefits shall be applied in pesos, as established by the implementing authority. Without prejudice to the foregoing, it shall be automatically transferred to the Financial Year 2021, the unallocated balance of the fiscal quota budgeted under Article 1 of Decree 882 of 21 July 2016, by Article 25 of Law 27.341, by Article 23 of Law 27.431 and Article 26 of Law 27.467.
Article 30.-A fiscal quota of PESOS THREE HUNDRED MILLION ($300,000,000) is established for the financial year 2021 to be allocated to the promotional benefits provided for in Article 28 of the Law on the Promotion of the Distribution of Renewable Energy Integrated into the Public Power Grid, 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 31.-The annual quota referred to in Article 3 of Law 22,317 shall be fixed for the year 2021, in the sum of PESOS THOUSAND FOUR HUNDRED AND FIFTY MILLION ($1,450,000,000), according to the following details:
(a) PESOS FIVE HUNDRED MILLION ($500,000,000) for the INSTITUTO NACIONAL DE EDUCACIÓN TECNOLOGICA, a body that is unconcentrated in the field of the MINISTRY OF EDUCATION.
b) PESOS THREE HUNDRED MILLION ($300,000,000) for the SECRETARY OF SMALL AND MEDIUM-SIZED ENTERPRISES AND ENTREPRENEURS of the MINISTRY OF PRODUCTIVE DEVELOPMENT.
c) PESOS SIX HUNDRED AND FIFTY MILLION ($650,000,000) for the MINISTRY OF LABOR, EMPLOYMENT, and SOCIAL SECURITY to address labor training actions.
Article 32.-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 TWO BILLION ($2,000,000,000). The MINISTRY OF SCIENCE, TECHNOLOGY AND INNOVATION will distribute the quota allocated for the operation established in order to contribute to the financing of the costs of carrying out research and development projects in the priority areas 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 set out in Decree 1207 of 12 September 2006.
Article 33.-For the financial year 2021, a fiscal quota of PESOS TWO HUNDRED AND EIGHTY MILLION ($280,000,000) to be allocated to the promotional benefits provided for in Articles 6 and 7 of the Law on the Promotion of Development and Production of Modern Biotechnology, 26,270. The application of the law referred to above shall allocate the tax quota in accordance with the procedure laid down for that purpose.
Article 34.-For the financial year 2021, a fiscal quota of PESOS THREE THOUSAND FIVE HUNDRED MILLION ($3,500,000,000) to be allocated to the tax benefits provided for in Article 97 of Law 27.467.
Article 35.-The system established in the first article without a built-in number following Article 24 of the Law on Value Added Tax, which was ordered in 1997, and its amendments, will operate with an annual ceiling of PESOS FIFTEEN BILLION ($15,000,000,000), to deal with the expenditures that demand the applications filed in the year 2021, according to the allocation mechanism that the MINISTRY OF ECONOMY will establish.
Of the cancellation of debts of pre-retirement origin
Article 36.-Set the sum of PESOS NINETY-ONE THOUSAND TWO HUNDRED AND SEVENTY-SEVEN MILLION ($91,277,000,000) for the payment of pre-visionary debts recognized in judicial and administrative headquarters and those pre-visionary debts established in the transactional agreements concluded in the framework of law 27.260, in accordance with the provisions of points (a) and (b) of Article 7 of the same law as a result of retroassets originating in adjustments made to the benefits of the system ARGENTINE PENSION SYSTEM (SIPA) in charge of the NATIONAL ADMINISTRATION OF SECURITY SOCIAL (ANSES), a decentralised body in the field of the SECRETARIAT OF SOCIAL SECURITY of the MINISTRY OF LABOUR, EMPLOYMENT AND SOCIAL SECURITY.
Article 37.-Authorize the Chief of the Cabinet of Ministers, after intervention by the MINISTRY OF ECONOMY, to extend the sum set out in Article 36 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 made to the benefits of the ARGENTINE INTEGRATED PENSION SYSTEM (SIPA) in charge of the National Social Security Administration (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 38.-Set as a ceiling the sum of PESOS THIRTY-NINE THOUSAND THREE HUNDRED AND TWENTY-NINE MILLION FOUR HUNDRED AND SIXTY-SIX THOUSAND ($39,329,466,000) intended for the payment of pre-visionary debts recognized in judicial headquarters by the party that (a) to be paid in cash for all purposes, as a result of retroassets arising from adjustments to the benefits for retired and pensioners of the armed forces and the security forces, including the Service Federal Penitentiary, according to the following detail:
|Financial Aid Institute for the Payment of Military Pensions and Retire
|Box of Reps, Retirements and Pensions of the Federal Police Argentina
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 of the security forces, where compliance with those 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 39.-The bodies referred to in Article 38 of this Law shall observe for the cancellation of the pre-viewing debts the order of strict priority which follows:
(a) Sentences notified in previous tax periods and still pending payment;
b) Statements notified in 2021.
In the first case, priority will be given to older beneficiaries. The judgments notified in periods prior to 2021 shall be exhausted, in accordance with the provisions of paragraph (b) of this Article, in strict compliance with the chronological order of notification of final judgments.
Of pensions and pensions
Article 40.-The participation of the INSTITUTE OF FINANCIAL AID FOR THE PAYMENT OF MILITARY WITHDRAWALS AND PENSIONS, a decentralized agency in the field of the MINISTRY OF DEFENSE, during the exercise of this law. In Articles 18 and 19 of Law 22,919 and its amendments, it shall not be less than forty-six per cent (46%) of the cost of the remuneration for retirement, compensation and pension of the beneficiaries.
Article 41.-Extended by DIEZ (10) years from their respective maturities, the pensions granted under Law 13,337 that would have expired or expired during the current financial year.
Carry over by DIEZ (10) years from their respective maturities the funny pensions that were granted by law 26,546 and its modifications.
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, 26.546 extended in the terms of Decree 2053 of 22 December 2010 and supplemented by Decree 2054 of 22 December 2010 and by laws 26.728, 26.784, 26.895, 27.008, 27.198, 27.341, 27.431 and 27.467 and its amendments and Decree 193/20, must comply with the conditions indicated continuation:
(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 the sum equivalent to one (1) minimum retirement of the INTEGRATED PENSION SYSTEM (SIPA) individually or cumulatively and will be compatible with any other income provided the total sum of the latter does not exceed Two (2) minimum retirements of the said system.
In cases where the beneficiaries are minors, with the exception of those who have 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 or 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.
Of the public credit operations
Article 42.-Authorizase, in accordance with the provisions of Article 60 of the Law on Financial Management and the Systems of Control of the National Public Sector, 24.156 and its amendments, to the entities mentioned in the annex to this article to carry out public credit operations for the amounts, specifications and destination of the financing indicated in the aforementioned 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 houses 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 ECONOMY 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 of funding, which should be reported in the same way and manner set out in the second paragraph of this article.
Article 43.-Authorize the body responsible for the coordination of the financial management systems to issue Treasury bills until reaching an amount in circulation of nominal value of PESOS ONE TRILLION FIVE HUNDRED BILLION (V.N. 1.500,000,000,000) 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 44.-Set in the sum of PESOS ONE HUNDRED AND THIRTY-TWO BILLION ($132,000,000,000) and in the sum of PESOS ONE HUNDRED AND TWENTY BILLION ($120,000,000,000) the maximum amounts of authorization to the general treasury of the nation dependent on the DEPUTY BUDGET SECRETARY of the MINISTRY OF ECONOMY of the MINISTRY OF ECONOMY and the NATIONAL ADMINISTRATION of SOCIAL SECURITY (ANSES), respectively, to make use of the short-term credit referred to in the articles 82 and 83 of the Law on Financial Management and Public Sector Control Systems National, 24.156 and its modifications.
Article 45.-During the 2021 financial year, the suspension is provided for in Article 1 of Decree 493 of 20 April 2004.
Article 46.-Mantienese the deferral of payments of the services of the public debt of the National Government provided for in Article 37 of Law 27,431 until the end of the process of restructuring of the entire public debt originally contracted before 31 December 2001, or by virtue of rules issued before that date.
Article 47.-Authorize the NATIONAL EXECUTIVE, through the MINISTRY OF ECONOMY, to continue with the normalization of the services of the public debt referred to in Article 46 of this Law, in the terms of Article 65 of the Law of Financial Administration and the National Public Sector Control Systems, 24.156 and its amendments or the Law 27.249 of the Standardization of Public Debt and Recovery of Credit, with the power of the national executive branch to be authorized continue the negotiations and carry out all the necessary acts for their conclusion.
The MINISTRY OF ECONOMY will report semestrally to the HONORABLE CONGRESS OF THE NATION, the progress of the negotiations and the agreements to which it will be reached during the negotiation process, those that 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 46. of this law.
Article 48.-The body responsible for the coordination of financial management systems shall be empowered 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 49.-Within the amount authorized for Jurisdiction 90-Public Debt Service, the sum of PESOS ONE HUNDRED AND FIFTY MILLION ($150,000,000) is included for the attention of the debts referred to in points (b) and (c) of Article 7 ° of Law 23,982.
Article 50.-Set in the sum of 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 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 annexe to the Article. The amounts indicated in it correspond to effective placement values. The MINISTRY OF ECONOMY will be able to make modifications within the total amount fixed in this article.
Article 51.-Facultate to the MINISTRY OF ECONOMY to establish the financial conditions for the repayment of the debts of the provinces with the National Government resulting from the restructuring that carried out the National State 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 the Economy should be empowered to subscribe to the relevant bilateral agreements with the provinces concerned.
Article 52.-Substitute Article 7 (c) (c) of Law 23.982, by the following:
(c) Credit for damage to life, in the body or health of natural persons or for illegal deprivation of liberty or damage to things that constitute work items or housing of the survivor up to the amount equivalent to ONE (1) year of being minimum retirement per person and for the only time.
Article 53.-Substitute Article 133 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014), by the following:
Article 133: The assets that are considered to be the state of liquidation of entities, companies and/or companies of the declared State or which are declared in a state of liquidation or dissolution within the framework of the State Reform process, in accordance with the provisions of Decree 1836 of 14 October 1994, they shall replace the balance sheets corresponding to the period between the last audited balance sheet and the date of the estate state.
The final liquidation of the bodies or undertakings will take place with the judgment of the decision which, in the context of decrees 2148 of 19 October 1993 and 1836 of 14 October 1994, provides for the closure of the respective processes. liquidators.
The resolutions emanating from the MINISTRY OF ECONOMY in the exercise of the powers granted by Decree 1836/94, in order to enable the process of liquidation and closure of the entities in that state, must be transcribed in the books of respective assembly minutes or their equivalents and shall constitute sufficient documentation for all their purposes.
The legal status of the entities or bodies of the NATIONAL STATE whose closure is available after the dictation of this law shall be extinguished to the NINETY (90) days running from the date of publication of the act which resolved its closure.
The balances of accounts receivable and payable will be transferred to the FINANCE SECRETARY of the MINISTRY OF ECONOMY.
The forms of order for payment of the consolidated debt under Law 23,982 and Article 13 of Chapter V of Law 25,344 and its complementary ones, originating in judicial recognition, with firm and consensual liquidation, shall be controlled and operated exclusively by the Internal Audit Unit when its amount does not exceed the equivalent of ONE HUNDRED AND EIGHTY-EIGHT (188) modules provided for in Article 35 of Decree 1344 of 4 October 2007 and its amendments. In cases where that amount is greater than that sum, the aforementioned forms will be intervened by the GENERAL UNION OF THE NATION, a decentralized body of the PRESIDENCY OF THE NATION.
Article 54.-Substitute Article 38 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014), by the following:
Article 38: To provide the MINISTRY OF ECONOMY with full or partial remission of the debts that the Jurisdictions and Entities of the National Administration and Residual Entities in liquidation of privatized companies maintain with the State NATIONAL originated by the delivery of Consolidation Bonds and Prejudice Consolidation Bonds by application of Law 23,982, Chapter V of Law 25,344 and their Complementary, to the extent that their respective budgets are finance, in whole or in part, by the national treasury.
Of the trust funds
Article 55.-Approve for the present Financial Year, in accordance with the details of the financial flows and the use of the total or majority of the trust funds in the form annexed to this Article, NATIONAL STATE. The Chief of Cabinet of Ministers will have to submit quarterly reports to both houses 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.
Relations with the provinces
Article 56.-The sum of PESOS FORTY-THREE THOUSAND NINE HUNDRED AND SIXTY-FOUR MILLION PESOS. SEVEN HUNDRED THOUSAND ($43,964,700,000) to finance current expenses within the Program Transfers and Contributions to Social Security and Decentralized Organizations, Group 07, Transfers to Provincial Previsionaries.
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, in advance of the final result of the pension system. provincial, the equivalent of one twelfth of the last total amount of the deficit-provisional or final-determined in accordance with Decree 730 of 8 August 2018 and its supplementary and/or amending rules. The National Social Security Administration (ANSES) will be responsible for determining the total amounts to be transferred to each province.
Article 57.-Except as provided in Articles 7 and 10 of Law 23,928 and its amendments to the financial assistance agreements granted by the Trust Fund for Provincial Development to the Provincial Jurisdictions and to the Ciudad Autónoma de Buenos Aires.
Article 58.-The MINISTRY OF THE INTERIOR, through the SECRETARIAT OF MUNICIPALITIES, should be able to write off the interest owed by the municipalities within the framework of the programs that have been agreed with the Ministry and that would have been originating in respect of transfers made to finance current or capital expenditure.
The power conferred in the preceding paragraph may be exercised within the period of ONE HUNDRED AND EIGHTY (180) days from the publication of the present; it shall apply to the interest accrued until the dictation of the relevant administrative act by the competent authority and shall be subject to the payment of the capital owed in each case.
Of the tax policy and administration
Article 59.-Exxime of the tax on liquid fuels and carbon dioxide tax, as provided for in Chapters I and II of Title III of Law 23,966, as well as amendments, to imports of diesel and diesel oil and its domestic sales, carried out during the year 2021, 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 market of generation power.
Authorize to import under the present regime for the year 2021, the volume of EIGHT HUNDRED THOUSAND CUBIC METERS (800,000 m3), as the evaluation of its necessity and prior authorization made by the SECRETARY OF ENERGY of the MINISTRY OF ECONOMY.
The NATIONAL EXECUTIVE BRANCH, through the bodies it considers to be responsible, will distribute the quota in accordance with the regulations that it dictates, and must submit to the HONORABLE CONGRESS OF THE NATION, on a quarterly basis, the relevant report 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 60.-Exxime of the payment of import duties and of any other tax, levy, contribution, rate or customs or port tariff, of any nature or origin, as well as of the formation of prior deposit, to the vaccines and Disposable imported by the MINISTRY OF HEALTH and/or the Rotary Fund of the Pan American Health Organization to ensure the coverage of vaccines provided for in Article 7 of Law 27.491.
Article 61-Exxime of the payment corresponding to the value added tax that taxes the import for consumption of the goods referred to in the previous article.
Article 62.-The exemptions provided for in Articles 60 and 61 of this Law shall be of a transitional nature and shall apply both to imports perfected during the National Health Emergency and/or Fiscal Year 2021 and to the goods that at the date of entry into force of this law are in customs territory pending to nationalize.
Article 63.-It is established that in the framework of Article 10.24 of the Trade Agreement between the Republic of CHILE and the Republic of Argentina signed on 2 November 2017, the international roaming service provided by service providers mobile telephony and mobile data transmission (in accordance with the provisions of Chapter 10, "Telecommunications" of the Agreement), shall not be subject to the value added tax when it is provided to equal suppliers services located in the Republic of CHILE.
Without prejudice to this, the providers of the international roaming service may compute against the value added tax which will ultimately be due for their taxable transactions, the value added tax which would have been invoiced by the international roaming service. their acquisitions or imports of goods, by works, locations and services, or which correspond to them by such acquisitions or imports, in all cases where they are actually intended for the services covered by the prior paragraph, or at any stage in its attainment, to the extent that the lien is linked to them.
The preceding provisions shall enter into force on the first day of the second immediate month following the date of entry into force of this law.
Article 64.-The MINISTRY OF ECONOMY shall be responsible for fixing the interest rates referred to in Articles 37 and 52 of Law 11.683 (1998) and its amendments, as well as those of Articles 794, 797, 811, 838, 845 and 924 of the Customs Code (Law 22,415 and its amendments) and the applicable both to the cases provided for in Article 179 of Law 11.683, the text ordered in 1998, and its modifications, as well as to the remaining cases of return, compensation of taxes governed by the aforementioned legal standard.
Article 65.-Substitute Article 49 of Law 27,541 of Social Solidarity and Productive Reactivation in the Framework of Public Emergency and its amending and complementary rules, as follows:
Article 49: To be established until 31 December 2021, by 3% (3%) of the rate of statistics referred to in Article 762 of Law 22,415 (Customs Code) and its amendments, which shall apply to the definitive import destinations for consumption, with the exception of those destinations registered under the preferential agreements signed by the Argentine Republic which specifically provide for an exemption, or those which include: originating goods and of the States Parties to MERCOSUR. The national executive authority may provide for justified reasons, exemptions for the payment of the levy in the case of a specific activity which has as its object, inter alia, the purposes of science, technology, innovation, promotion of economic development or generation of jobs.
The NATIONAL EXECUTIVE BRANCH will allocate 10 percent (10 percent) of the proceeds from the statistics rate referred to in the previous paragraph to finance credit programs for investment and consumption, distributing the amount of the Thirty percent (30 percent) to strengthen the credit line of the Argentine NATION BANK, THIRTY PERCENT (30%) to strengthen the credit line of the INVESTMENT BANK AND FOREIGN TRADE S.A. (BICE) and FORTY PER CENT (40%) to allocate to a specific rate subsidy fund to be allocated based on regional and federal criteria. The MINISTRY OF ECONOMY and the MINISTRY OF THE INTERIOR, as far as their competence is concerned, shall be the implementing authorities as provided for in this paragraph, with the power to lay down the interpretative and supplementary rules. corresponding.
Article 66.-The value of the electoral module established in Article 68a of the Law 26.215 of the Financing of Political Parties and their modifications is determined in the sum of PESOS TWENTY COMMA FIFTY ($20,50).
Article 67.-The period laid down in Article 69 of Law 26,546 shall be extended by a year (1).
Article 68.-Eximese from the payment of import duties and from prior import bans and interventions under the Customs Code (Law 22,415 and its amendments) which apply 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 passenger and cargo transport, which are acquired by the National State, the provinces, the Autonomous City of Buenos Aires, the RAILWAY INFRASTRUCTURE ADMINISTRATION. (C.U.I.T. 30-71069599-3), RAILWAY OPERATOR S.E. (C.U.I.T. 30-71068177-1), BELGRANO CARGOS Y LOGÍSTICA S.A. (C.U.I.T. 30-71410144-3) or ARGENTINE RAILWAYS. (C.U.I.T. 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, the text ordered in 1997 and its amendments.
The merchandise imported with the benefits established by this article may not be transferred to third parties other than the individual in accordance with Article 8 of Law 24.156 of the Financial Administration and the Public Sector Control Systems. National and its modifications by the term of CINCO (5) years counted from the date of its library to square and must be affected exclusively to the destination taken into account for the granting of the benefits here conferred, which must be Accredited to the DEPUTY SECRETARY FOR RAIL TRANSPORT, dependent on the SECRETARIAT TRANSPORT MANAGEMENT of the MINISTRY OF TRANSPORT, whenever required.
These benefits will be governed by new or used merchandise that is shipped until December 31, 2021, inclusive, and will only apply if the domestic industry is not in a position to provide them, on which the MINISTRY must be issued. PRODUCTIVE DEVELOPMENT.
Article 69.-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 ARGENTINE AIR NAVIGATION COMPANY 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 internal taxes and from the tax established by the Law on Value Added Tax, text ordered in 1997, and its modifications. These exemptions will only apply if the goods are new or used and the domestic industry is not in a position to supply them, and the MINISTRY OF PRODUCTIVE DEVELOPMENT 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 AIR NAVIGATION COMPANY S.E. for the purposes of its repair abroad.
All the benefits laid out in this article will govern until December 31, 2021, inclusive.
Article 70.-Exxime of the tax established by the Law on Income Tax, ordered in 2019, to the Argentine AIRLINE COMPANY. (C.U.I.T. 30-71515195-9).
In addition, you must pay the debts, whatever the state they are in, that would have been generated until the date of entry into force of this law by the company and in concept of the tribute mentioned in the preceding paragraph. The waiver reaches the capital owed, the interest and/or financial interests and/or the interests provided for in Article 168 of Law 11.683, the text ordered in 1998, and its amendments, fines and other penalties relating to that charge.
Article 71-Exxime of 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 PUERTOS S.E. (C.U.I.T. 30-54670628-8). These imports will also be exempt from the tax established by the Law on Value Added Tax, ordered text 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, and the MINISTRY OF PRODUCTIVE DEVELOPMENT must be issued. The benefits here will be governed until December 31, 2021, inclusive.
Article 72.-Proroguese the Public Transportation Compensation Fund for urban and suburban motor vehicles in the interior of the country for the sum of PESOS TWENTY BILLION ($20,000,000,000). The MINISTRY OF TRANSPORTATION of the nation will be in charge of establishing the criteria of distribution. The provinces that adhere to this fund will have to implement the electronic single ticket system with the transport companies.
Article 73.-Incorporate the Public Transportation Compensation Fund of passengers by urban and suburban motor vehicle of the interior of the country carried over by the previous article the sum of PESOS SIX HUNDRED MILLION ($600,000,000) which will be specifically intended for School Transport.
Article 74.-Substitute Article 44 of Law 11,672, Permanent Supplementary of Budget (t.o. 2014), by the following:
Article 44: Payment orders issued by the Financial Administrative Services that enter, or are informed through summary forms, to the Integrated Financial Reporting System (SIDIF) shall expire at the end of the financial year after the of your authorisation.
Payment orders which have at least a partial payment in the financial year following that of their authorisation shall expire at the end of the financial year following that payment.
They are exempted from the expiration of the preceding paragraphs to the payment orders issued and/or affected to the performance of legal obligations.
The revocation is of an administrative order and does not imply the loss of rights on the part of the creditor, in so far as the legal prescription of the right has not been operated.
Article 75.-The total amount of the debt, by capital and regular interest and by off-term payment, declared by the national institute of social services for retirees and pensioners (INSSJP), entity of the National Public Sector in the field The Ministry of Health maintains by virtue of the loans granted in the framework of the provisions of Decree 975 of 1 ° September 2016 and 6th of Decree 1013 of December 7, 2017.
The FINANCE MINISTRY of the MINISTRY OF ECONOMY shall have the power to carry out the corresponding accounting records.
Article 76.-Extend until 31 December 2021 Decree 668 of 27 September 2019 and its amendments and, for the duration of its validity, suspend the provisions of Article 74 (j) of Law 24.156 of Administration Financial and Control Systems of the National Public Sector and its modifications.
Article 77.-Derogase Article 56 of Law 27.467, incorporated by Article 127 of that Law 27.467, as an article without a number to Law 11,672, Permanent Supplementary of Budget (t.o. 2014).
Article 78.-Derogase Article 121 of Law 27.467, incorporated by Article 127 into Law 11,672, Permanent Supplementary of Budget (t.o. 2014) and its amendments.
Article 79.-Substitute Article 1 of Law 27.438 of Amendment of Law 26,912, Legal Regime for the Prevention and Control of Doping in Sport, by the following:
Article 1: The National Anti-Doping Commission shall act in the field of the MINISTRY OF TOURISM AND SPORTS or in the body which in the future replaces it.
Article 80.-Condonanse the debts of the provinces, of the Autonomous City of Buenos Aires and of the Municipalities with the National State originated in the framework of the National Housing, Infrastructure and Equipment Programs left without effect by Article 1 of resolution 122 of March 15, 2017 of the former MINISTRY OF INTERIOR, PUBLIC WORKS AND HOUSING, in the portion that exceeds the claims made to the MINISTRY OF TERRITORIAL DEVELOPMENT AND HABITAT arising from the agreements implementation of these programmes.
Article 81.-Derogase the article without number of Law 11,672, Permanent Supplementary of Budget (t.o. 2014) and its modifications, corresponding to article 105 of the law 27,431 incorporated by article 125 of the cited law 27,431.
Article 82.-Transfer the balances available in the Management Trust, constituted by Article 4 ° of Decree 908 of 2 August 2016 for the financing of the Universal Health Coverage (CUS) strategy as Article 2 of the aforementioned decree, the Emergency Fund and Assistance of health insurance agents described in Article 1 of Law 23,660 and its modifications and instituted by article 6 of the same decree.
Article 83.-The obligations arising from decisions and/or awards of the International Centre for the Settlement of Investment Disputes (ICSID) shall be made available for the purposes of the National Administration Budget. shall be charged as financial applications in the relevant financial year.
Article 84.-For the financial year 2021, an allocation of PESOS TWELVE THOUSAND FIVE HUNDRED MILLION ($12,500,000,000) in favor of the Province of La Rioja, and of PESOS FIVE HUNDRED MILLION ($500,000,000) in favor of the municipalities of the aforementioned province.
Of this last amount the sum of PESOS TWO HUNDRED AND FIFTY MILLION ($250,000,000) 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 index of basic unmet needs;
b) FORTY PERCENT (40%) according to the population.
The Chief 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 85.-Substitute Article 87 of Law 11,672 Permanent Supplementary of Budget (t.o. 2014) which shall be worded as follows:
Article 87: All jurisdictions and entities of the national public sector, as defined in the terms of points (a), (b) and (c) of Article 8 of Law 24.156 of the Financial Administration and the National Public Sector Control Systems their modifications, which obtain profits in their economic management, will have to contribute to such benefits the sums determined by the Chief of the Cabinet of Ministers, in order to attend to necessities inherent to the functioning of the sector.
The amounts collected and those collected in the future by such concepts shall be paid to General Rentas.
Any provision as soon as it is opposed to the provisions of this Article shall be repealed.
Article 86.-Extended the validity of decrees 668 of September 27, 2019 and 346 of April 5, 2020, as well as the suspension to the application of the third paragraph of article 74 (a) of Law 24.241, until December 31, 2021.
Payments of interest services and capital amortisation of letters issued in the framework of the rules referred to in the preceding paragraph shall be replaced, on the date of their maturity, by new public securities whose terms and conditions They will be jointly defined by the FINANCE SECRETARIAT and the FINANCE SECRETARIAT, both of which are dependent on the MINISTRY OF ECONOMY.
Article 87.-Establishment, in respect of the outstanding obligations of payment with CAMMESA and/or with the WHOLESALE ELECTRICITY MARKET (MEM) for the debts of the electricity distributors, whether for energy consumption, power, interest and/or penalties, accumulated as at 30 September 2020, a special scheme for the regularisation of obligations under the conditions laid down by the implementing authority.
The system of regularisation of obligations must establish differentiated criteria for which it will have to consider origin and trajectory of the debt of each of the distributors, the average social situation of its users and users and prioritize the obtaining an equivalent degree of development between regions, provinces and municipalities and the best impact on public service.
The criteria may include different alternatives, taking into account the above mentioned guidelines, and may recognise credits equivalent to up to CINCO (5) times the average monthly invoice for the last year or SIXTY-SIX PER CENT (66%). the existing debt. The remaining debt must be regulated by a payment plan with a term of up to SESENTA (60) monthly instalments, up to SEIS (6) months of grace and an equivalent interest rate of up to fifty per cent (50%) of the current on the MARKET WHOLESALE POWER. The appropriations will be made effective in the framework of the debt regularisation agreement with CAMMESA.
Also, in compliance with its obligations and responsibilities, it will be possible to agree to implement different mechanisms that promote the execution of investments to achieve the improvement of the quality of the service or to promote a reduction of the debts of users in a situation of economic vulnerability.
The implementing authority may agree to regularisation agreements in particular with each of the distributors.
The electrical energy distributors of the WHOLESALE ELECTRICITY MARKET shall be obliged to carry out the conditions granted by this Article to cooperative electric power distributors who are not agents of the MARKET WHOLESALE ELECTRICITY and to those that supply the energy and power in block, acquired from the WHOLESALE ELECTRICITY MARKET to those for later distribution to the end users. In the event that this is not possible, the implementing authority shall determine the mode of implementation of the transfer of the credit and/or payment plan granted by this article to non-agent distribution cooperatives of the MARKET WHOLESALE POWER.
Establish a special credit scheme for distributors, administrations or provincial power distribution companies, regardless of their legal organisation, which may not have a debt or their level of debt by 30 September 2020. debt is considered to be within reasonable values with CAMMESA and/or the WHOLESALE ELECTRICITY MARKET. These credits will be equivalent to CINCO (5) times the average monthly bill for the last year (2020), with the provincial authorities being able to allocate them to the users and consumers of the public electricity service, to the cancellation. automatic payment obligations with CAMMESA and/or investment in infrastructure works in electrical energy that allow improvement in the quality or expansion of the service in their respective jurisdictions.
Designate as the implementing authority the energy secretariat and empower it to lay down the rules necessary for compliance with the provisions of this Article, with the same differentiating criteria as provided for in this Article, to determine, apply and recognize in the present year the credit recognized by Article 15 of Law 27.341, payments whose implementation shall be made in accordance with the modalities, instruments and/or debt securities established by the MINISTRY OF ECONOMY.
Article 88.-For the financial year 2021, the appropriations detailed in the schedule annexed to this Article shall be laid down. The Chief of the Cabinet of Ministers at the time of complying with the provisions of Article 5 of this Law, shall make the corresponding reallocations to incorporate the appropriations in the budget.
Article 89.-The MINISTRY OF ECONOMY, through the SECRETARIAT OF ENERGY, will regulate the bases and conditions for granting incentives to the production companies that comply with the requirements and parameters to be established in the framework of the plans. Incentive to the production and investment in the extraction of natural gas that the SECRETARY OF ENERGY implements, through the payment of a compensation and the issuance of Certificates of Tax Credit in guarantee, applicable to the cancellation of the debts Tax on the federal government of public revenue, which is more than Compensation and/or penalty payments, fines and other accessories.
The FEDERAL PUBLIC REVENUE ADMINISTRATION shall regulate the provisions of the preceding paragraph by establishing the procedure necessary for the application of the Tax Credit Certificates issued in electronic form and in foreign currency, The currency shall be converted into a legal tender at the buyer exchange rate in accordance with the quotation of the Argentine NATION BANK at the end of the day prior to its effective use.
The Tax Credit Certificates to be issued in favour of the production companies will be for up to the amount of the compensation that they have the right to receive under the plans of incentive to the production and investment in the extraction of gas (a) natural resources to be implemented by the ENERGY SECRETARIAT and may be used by undertakings if the time limit for payment of the compensation has expired without the latter having been cancelled.
The compensation referred to in this Article shall be imputed to the income tax, in accordance with the fourth paragraph of Article 24 (a) of the Income Tax Act, which was ordered in 2019. and its amendments and its regulatory standard.
Article 90.-The CHIEF OF THE CABINET OF MINISTERS shall have the budgetary adjustments corresponding to the amount of the Tax Credit Certificates, to the extent of their effective use, and in particular those necessary to compensate the the provinces and the Autonomous City of Buenos Aires, for the amounts corresponding to the reduction of resources that are co-eligible under the cancelled tax credits, in accordance with the terms of the Federal Participation Regime Taxes.
Article 91.-The decree issued in general agreement of Ministers 1053 of 15 November 2018, from the sanction of this law, shall be left without effect.
Article 92.-Substitute Article 17 of Law 27.428 of Federal Regime of Fiscal Responsibility and Good Practice of Government for the following:
Article 25: The provincial governments, the Autonomous City of Buenos Aires and the municipalities to access debt operations and grant guarantees and guarantees, will raise the background and documentation for the Ministry of INTERIOR, which together with the MINISTRY OF ECONOMY shall carry out an analysis in order to authorize such operations in accordance with the principles of this Law.
In the case of the municipalities ' indebtedness, the provinces will coordinate with the national government and with their respective municipalities the actions to promote such authorizations.
Article 93.-Establishment, in respect of outstanding obligations for penalties applied by the National Commission on Transport Regulation, accumulated as at 31 December 2020, a special regime for the regularisation of obligations, in the conditions laid down by the implementing authority.
The funds from that scheme, as well as the amounts paid for the application of penalties from the date indicated in the preceding paragraph, will be received by the National Transportation Regulatory Commission.
Article 94.-Substitute Article 3 of Law 17.233 and its amendments, which shall be worded as follows:
Article 3: The National Tax Rate for the transportation of passenger cars is set between PESOS ELEVEN THOUSAND THREE HUNDRED FORTY ($11,340) and PESOS TWENTY-FOUR THOUSAND ONE HUNDRED AND TWENTY ($24,120), for each unit affected by the operation of the services referred to in Article 2.
Article 95.-Incorporate the National Transportation Fund created by Article 1 of Law 17.233 and its modifications, and by the term of DIEZ (10) years, a compulsory contribution of ZERO COMA FIVE PERCENT (0.5%) on insurance premiums For the purpose of this Regulation, the Commission shall, in accordance with Article 1 (2) of Regulation (European) Regulation (European), of the European Council of the European
Article 96.-The National Tax Rate for the transportation of passenger cars and the mandatory contribution of Article 95 shall be received by the National Transportation Regulatory Commission.
Article 97.-To establish, for the taxable facts that are perfected from the publication of this law in the Official Gazette, that the aliquot of the Tax on the Credits and Debts in Bank Accounts and Other Operatoriums of Law 25.413 and (ii) its changes will be from two to 50 CENTS PER THOUSAND (2.5%), for credits and debits in bank accounts belonging to public service dealers, in so far as the share capital of the concessionary company belongs to the a percentage of not less than 80% (80%) to the NATIONAL STATE.
For the purposes of usufruct of the benefit provided in the preceding paragraph, the persons mentioned therein must register in the register which, for these purposes, establishes the federal government of public revenue, an autarquic entity in the field MINISTRY OF ECONOMY.
Article 98.-Eximese from the payment of import duties, fees for port, airport, statistics and verification services and the value added tax, text ordered in 1997 and its amendments, which tax the import for the consumption of the goods purchased by water and ARGENTINE SANEALMENTS SOCIEDAD ANÓNIMA (C.U.I.T. 30-70956507-5), in so far as they are new and the domestic industry is not in a position to provide them, on which the MINISTRY OF PRODUCTIVE DEVELOPMENT shall be issued.
All the benefits laid out in this article will govern until December 31, 2021, inclusive.
Article 99.-Article 80a is incorporated into the Regulatory Framework for the Concession of the Services of the Provision of Drinking Water and Cloacal drains approved as Annex 2 by Article 6 of Law 26.221, which shall be drawn up as follows: Form:
Article 80a: Actions aimed at obtaining the collection of debts arising from the provision of public services by the concessionaire prescribe to the FIVE (5) years.
Article 100.-Amend points (c), (f) and last paragraph of Article 6 of Decree-Law 1224/58, as amended by Decree-Law 6066/58, both ratified by Law 14.467, and amended by Law 23.382, which shall be drawn up as follows: way:
c) With the rights to be paid for works, interpretations, executions, phonographic productions, broadcasts and other goods and productions included in the Law on Intellectual Property 11.723, its amendments and the supplementary regulations in the matter, falls in the public domain by means of the express legal provision that it so declares, or by the expiration of the legal deadlines of protection established or to be fixed in the future, that which becomes by this law in Public Domain Pagante. The Public Domain Pagante reaches all the modalities of use included in law 11,723, its modifications and the complementary regulations in force in the matter, and all the subjects that obtain some direct or indirect benefit of the works, interpretations, phonographic productions, emissions and other goods and productions indicated above, leaving the application body empowered to establish the form of perception of those rights, as well as to fix the amount of the the charge referred to in this paragraph, which may not exceed those in force for the domain by virtue of the application of Law 11,723, its amendments and regulatory decrees and other rules on the subject matter or to be issued;
(f) with the collection effected in accordance with Law 11,723, which is understood as such from rights and duties by the registration provided for in Articles 57, 61 and 67 and by the application of fines (Articles 61, 73, 74 and 83 "in fine"). The national executive branch is empowered to establish the amounts of the duties referred to in this paragraph, as long as they are not established in the respective law.
The application, perception and audit of the charge provided for in point (c) of this article shall be governed by the provisions of Law 11.683, text ordered by Decree 821/98 and its amendments and shall be carried out by the National Fund of the Arts and/or agencies or entities to whom this function entrusts this function; and of the FEDERAL GOVERNMENT OF PUBLIC REVENUE in the case of point (a) (Decree-Law 15460/57). For the purposes of this provision, the National Fund of the Arts or the bodies and entities referred to shall exercise the powers and powers provided by law 11,683 to the FEDERAL GOVERNMENT OF PUBLIC REVENUE. The charges referred to in this Article shall apply throughout the territory of the country.
Designate as Agents of Retention for the perception of the rights provided for in this article with respect to those subjects who have domicile or residence exclusively outside the territory of the Argentine Republic to the entities credit, debit and purchase card stations.
Article 101.-Amend Article 30 of Law 26,815, which shall be worded as follows:
Article 30: Create the National Fire Management Fund, which shall be administered by the national implementing authority and shall consist of:
(a) The sums allocated annually by the General Budget of the Nation;
(b) any other revenue deriving from the management of the national implementing authority;
(c) grants, donations, legacies, contributions and transfers of other repartitions or natural or legal persons, of national and/or international bodies;
(d) the interest and income of the property held;
(e) the resources to be set by special laws;
(f) unused resources from the Fund, from previous years.
(g) a compulsory contribution of three per thousand (3%) of insurance premiums other than those of the life-class insurance premiums. Such a contribution may not be transferred to the premiums to be paid by the policyholders and shall be settled by the insurers to the SUPERINTENDENCY of Insurance of the Nation. The regime established in Article 81 of Decree-Law 20091 applies. for the uniform rate. The National Fire Management Fund may be implemented by a trust for its administration, to be operated by the public banking system, the purpose of which will be to comply with law 26,815.
Article 102.-The Chief of the Cabinet of Ministers shall be empowered to carry out the corresponding budgetary reallocations in order to carry forward the Plan Gas Program of the MINISTRY OF ECONOMY ENERGY SECRETARIAT.
Article 103.-Substitute Article 2 of Law 25,465 by the following:
Article 2: The entire collection for the Special Tobacco Fund shall be deposited in a special collecting account in the name of the implementing body, with specific affectation to the fulfilment of the purposes of Law 19,800, its modifying and complementary.
The resources referred to in Article 28 of Law 19,800 shall be transferred monthly and automatically by the ARGENTINE NATION BANK to the tobacco producing provinces by applying the respective distribution coefficients, which shall be drawn up annually taking into account the value of the production corresponding to each of the provinces producing a Commission composed of a representative of each of them to be appointed by the chamber or association of producers with the highest representativeness in each of the provinces mentioned. The Commission shall, before each year, determine the coefficient of distribution of the resources corresponding to Article 27 of Law 19,800.
Such monthly transfer shall be implemented by the law enforcement body 19,800 within a maximum of five working days from the accreditation of funds in the special collection account, indicated at the beginning of the present Article.
The implementing body shall monitor the administration of the final and non-reintegrable funds sent to the tobacco producing provinces and their effective affectation to the priorities set out in Article 29 (a) (g), of the Law 19,800.
The ARGENTINE NATION BANK shall not receive any remuneration of any kind for the services it provides under this law.
Article 104.-Substitute Article 25 of Law 27.078 by the following:
Article 25: Application of funds. The Universal Service Funds will be implemented through specific programmes. The implementing authority shall define its content and the corresponding award mechanisms. The implementing authority may entrust the implementation of these plans directly to the entities referred to in Article 8 (b) of Law 24.156 or, in compliance with the relevant selection mechanisms, respecting the principles of advertising and concurrency, to other entities.
The implementing authority may also entrust the implementation of these plans to the licensees of ICT services which are companies and companies of the provincial or municipal states (be State enterprises, State Societies, Public limited companies with majority state participation, mixed economy companies and all other business organizations where the national state has a majority stake in the capital or in the formation of decisions societarias). Those companies and companies in the provincial or municipal states shall have the same tax treatment as the ARSAT company, in so far as they develop the same object as the company.
The Universal Service programmes should be understood as obligations subject to periodic review, so the services included and the programmes to be drawn up will be reviewed, at least every DOS (2) years, depending on the needs and social requirements, the existing demand, technological evolution and the purposes laid out by the NATIONAL State in accordance with the design of the information and communications technologies policy.
Article 105.-Establish a fiscal quota of PESOS TWENTY-FOUR BILLION ($24,000,000,000) to be allocated to the promotional benefits provided for in Articles 8 and 9 of the Law on the Promotion of the Economy of Knowledge, 27.506, and its modification. The application of the law referred to above shall allocate the tax quota in accordance with the procedure laid down for that purpose.
The tax quota provided for in the preceding paragraph includes both the financial year 2021 and the year 2020 for the promotional benefits recognised for the beneficiaries whose accession to the scheme has been provided for in the retroactive according to the provision laid down in the second paragraph of Article 17 of Law 27.506 and its amendment.
Article 106.-Allocate to the Trust Fund for the Promotion of the Economy of Knowledge, FONPEC, pursuant to the provisions of article 18 of Law 27.506 and its modification, an amount of pesos HUNDRED AND THIRTY MILLION ($230,000,000).
The Chief of the Cabinet of Ministers, after the intervention of the MINISTRY OF ECONOMY, will be empowered to extend the amounts set out in the preceding paragraph in the framework of the aforementioned law and to approve the financial flow and the use of the said Fund. Trustee for the financial year 2021.
Article 107-The resources corresponding to the recovery of the funds granted to beneficiaries under the "Capital Seed" programme calls made by the former SECRETARY OF SMALL AND MEDIUM-SIZED ENTERPRISE AND REGIONAL DEVELOPMENT MINISTRY OF INDUSTRY in the period 2010 to 2016 and the "Seed Fund" Program made by the former SECRETARY OF ENTREPRENEURS AND SMALL AND MEDIUM-SIZED ENTERPRISE of the then MINISTRY OF PRODUCTION and to be carried out by the current SECRETARIAT OF THE SMALL AND MEDIUM-SIZED ENTERPRISE AND ENTREPRENEURS OF THE MINISTRY OF PRODUCTIVE DEVELOPMENT, as well as the interest or other income generated in that framework, shall be entered as Own Resources directly to the Trust Fund for the Development of Entrepreneur Capital (FONDCE) with specific destination to the "Seed Fund" Program created by Article 63 of the Law 27.349.
Article 108.-approve the increase in the contribution of the Argentine Republic to the INTERNATIONAL PROMOTION ASSOCIATION (IDA) in the framework of the "Increase in resources: 19th replenishment", in the amount of USD 5 million ($5,000,000), whose payment will be in FIVE (5) annual, equal, consecutive and cash fees, in the amount of U.S. DOLLARS OF ONE MILLION (U 1,000,000) each, from the year 2021 and the following subscriptions of shares:
a) The subscription of SEVEN THOUSAND HUNDRED AND SEVENTY-SEVEN (7,177) shares, consisting of SIX THOUSAND SEVEN HUNDRED AND FORTY-SIX (6,746) redeemable shares, and FOUR HUNDRED AND THIRTY-ONE (431) shares payable, the latter equivalent to the sum of US DOLLARS FIVE MILLION NINE HUNDRED TWO THOUSAND NINE HUNDRED AND SEVENTY-SIX (U 5,902,976), under the "Seventh General Capital Increase of the African Development Bank", the payment of which will be made in EIGHT (8) annual quotas, equal, In cash, in the amount of U.S. DOLLARS SEVEN HUNDRED AND THIRTY-SEVEN THOUSAND EIGHT HUNDRED AND SEVENTY TWO (U 737,872) each, starting in 2021;
b) The subscription of TWO THOUSAND FIVE HUNDRED FORTY (2,540) shares, in the framework of the "General Increase of the Capital of 2018 of the International Bank for Reconstruction and Development", for a total amount of US DOLLARS THREE HUNDRED AND SIX MILLION FOUR HUNDRED TWELVE THOUSAND NINE HUNDRED (U 306,412,900), of which TWENTY PER CENT (20%) corresponds to the capital payable, equivalent to the sum of AMERICAN DOLLARS SIXTY-ONE MILLION TWO HUNDRED AND EIGHTY-TWO THOUSAND FIVE HUNDRED AND EIGHTY (U 61,282,580) and EIGHTY PERCENT (80%) corresponds to the capital required, that is, the sum of DOLLARS AMERICANS TWO HUNDRED AND FORTY-FIVE MILLION THIRTY THOUSAND THREE HUNDRED AND TWENTY (U 245,130,320). The payment of the capital shares payable for a total amount of US DOLLARS SIXTY-ONE MILLION TWO HUNDRED AND EIGHTY-TWO THOUSAND FIVE HUNDRED AND EIGHTY (U 61,282,580) will be paid in FIVE (5) annual, equal, consecutive and cash contributions AMERICAN DOLLARS TWELVE MILLION TWO HUNDRED AND FIFTY-SIX THOUSAND FIVE HUNDRED SIXTEEN (U 12,256,516), beginning in 2021;
c) The subscription of THOUSAND SIX HUNDRED FORTY-FOUR (1,644) shares, in the framework of the "International Bank for Reconstruction and Development's 2018 Capital Selective Increase", in the amount of US DOLLARS ONE HUNDRED AND NINETY-EIGHT MILLION THREE HUNDRED AND TWENTY-THREE THOUSAND NINE HUNDRED FORTY (U 198.323,940) OF WHICH SIX PERCENT (6%) corresponds to the capital payable equivalent to U.S. DOLLARS ELEVEN MILLION EIGHT HUNDRED AND NINETY-NINE THOUSAND FOUR HUNDRED AND THIRTY-SIX WITH FORTY CENTS (U 11,899,436.40), and NINETY-FOUR PER CENT (94%) corresponds to the Capital required, that is, the sum of U.S. DOLLARS HUNDRED AND EIGHTY-SIX MILLION FOUR HUNDRED AND TWENTY-FOUR THOUSAND FIVE HUNDRED THREE WITH SIXTY CENTS (U 186,424,503.60). The payment of the capital shares payable for a total amount of US DOLLARS ELEVEN MILLION EIGHT HUNDRED AND NINETY-NINE THOUSAND FOUR HUNDRED AND THIRTY-SIX WITH FORTY CENTS (U 11,899,436.40) will be paid in FIVE (5) annual quotas, equal, consecutive and effective, of US DOLLARS TWO MILLION THREE HUNDRED AND SEVENTY NINE THOUSAND EIGHT HUNDRED AND EIGHTY SEVEN WITH TWENTY EIGHT CENTS (U 2,379,887,28), beginning in 2021;
d) The subscription of NINETY-ONE THOUSAND SEVEN HUNDRED AND TWENTY (91,720) shares, equivalent to the sum of US DOLLARS NINETY-ONE MILLION SEVEN HUNDRED AND TWENTY THOUSAND (U 91,720,000), in the framework of the " General Increase of the Capital 2018 of the International Financial Corporation ", whose payment will be made in FIVE (5) annual, equal, consecutive and cash contributions, in the amount of US DOLLARS EIGHTEEN MILLION THREE HUNDRED FORTY-FOUR THOUSAND (U 18,344,000), starting in the year 2021;
e) The subscription of up to SIXTEEN THOUSAND EIGHTY (16,080) series "b" shares, equivalent to USD HUNDRED SIXTY MILLION EIGHT HUNDRED THOUSAND (U 160,800,000), of which the SEVENTY FIVE PERCENT (75%) corresponds to Capital Payable, that is to say the sum of up to US DOLLARS A HUNDRED AND TWENTY MILLION SIX HUNDRED THOUSAND (U 120.600,000) and a TWENTY-FIVE PERCENT (25%) to Capital Pagadero, that is to say AMERICAN DOLLARS FORTY MILLION TWO HUNDRED THOUSAND (U 40.200,000), in the framework of the " Implementation of the VIII Capital Increase of the Bank Central American Economic Integration (BCIE) ", whose payment will be made in OCHO (8) annual, equal, consecutive and in cash fees, in the amount of up to USD 5 million twenty-five thousand ($5,025,000) each, starting from 2021.
Authorize the CENTRAL BANK OF THE ARGENTINE REPUBLIC (BCRA), in order to deal with the emergent payments of this article, to make in the name and on behalf of the Argentine Republic the contributions and subscriptions established with the corresponding counterpart funds, which will be provided by the National Treasury.
Article 109.-Authorize the Chief of the Cabinet of Ministers, to arrange for the actions, negotiations, compensation and to make the necessary budgetary changes to attend and to give principle of compliance with firm and with "Santa Fe, Province of c/STATE NATIONAL s/declarative action of unconstitutionality" -file, in favor of the provinces of Santa Fe, in favor of the provinces of Santa Fe S. -538/09 and " Santa Fe, Province of c/STATE NATIONAL s/declarative action of inconstitutionality "-file S. -539/09 and, de La Pampa" La Pampa, Province c/STATE NATIONAL (Executive Branch-Ministry of Economy of the Nation) s/action of unconstitutionality-CSJ 933/2007 (43-L) /CS1 ", considering the limits budget and the financial difficulties faced by the national government.
Article 110.-Substitute, for the taxable facts that are perfected from 1 January 2021, including, Article 70 of the Internal Revenue Act, text ordered in 1979 and its amendments-keeping in force its annexe, approved by Article 123 of Law 27.430 and its amendments-by the following:
Article 70: The goods that are classified in the tariff positions of the Common Common Market of the South (Mercosur) indicated in the table annexed to this article are reached with the rate of 17% (17%), with the observations that Each case is formulated.
Where the goods are manufactured by companies benefiting from the rule of law 19,640, provided that they prove their origin in the Special Customs Area established by the latter law, the aliquot shall be equivalent to the THIRTY-EIGHT COMMA FIFTIES THREE PERCENT (38.53%) of the overall aliquot.
Manufacturers of the products covered by the tariff positions referred to in the first paragraph of this Article, which use the products covered by this standard in their activities, may be counted as payment on account of the tax to be paid, the amount corresponding to the tax paid or which was paid for those products on the occasion of the previous payment, in the form that the regulations establish.
The internal tax referred to in this Article shall apply until 31 December 2025.
Article 111.-Deroganse points (d), (e) and (f) of the first paragraph of Article 128 of Law 27,430 and its amendments, for taxable facts which are perfected from 1 January 2021.
Article 112.- Create the Trust Fund for the Development of Technological MyPymes (PyME-Tech), with the aim of financing this sector. The Fund will be formed as a management and financial trust managed by the INVESTMENT BANK AND FOREIGN TRADE S.A. (BICE), as a fiduciary, and with the scope and limitations set forth in this law and its regulations. The Chief of the Cabinet of Ministers will be empowered to approve the financial flow and the use of the said Trust Fund for the financial year 2021.
Article 113.- For the Fund set up in the previous Article, the incremental sums actually levied on domestic taxes as a result of comparing the aliquots provided for in Article 70 of the Internal Revenue Act, in 1979 and its amendments, in force for the taxable facts perfected in the calendar year 2020 in respect of those in force for taxable events which are refined from 1 January 2021.
Article 114.- Exempt from the Fund and the Trust, in its operations directly related to the PyME-Tech, from all existing taxes, taxes and national contributions and to be created in the future, including value added tax, taxes The tax on the Credit and Debits in Bank Accounts and Other Operatoriums of Law 25.413 and its modifications without the restriction contained in the second paragraph of article 2 ° of that legal text.
Article 115.- The MINISTRY OF ECONOMY and the MINISTRY OF THE INTERIOR, as far as their competence is concerned, shall be the implementing authorities as provided for in Articles 112, 113 and 114 of this Law, with the power to lay down the rules Corresponding interpretative and complementary.
Article 116.-Substitute Article 1 °, as approved by Article 6 of Title II of Law 27.346, by the following:
Article 1: In all the territory of the Nation, a tax that is liable to serious the betting and/or gambling carried out in the country through any type of digital platform, regardless of the device used for its download, viewing or use, including those carried out through the Internet or any adaptation or application of the protocols, platforms or technology used by the Internet or other network through which services are provided equivalents which, by their nature, are basically automated.
To these ends, it shall be presumed, without admitting proof to the contrary, that the bet and/or game of chance is made in the country when there is:
a) The code of the mobile phone of the SIM card-be it services of entertainment received through the use of mobile phones-or the IP address of the electronic device of the receiver of the service (numerical identifier single-formed binary values assigned to an electronic device)-from services received through other devices; or
b) The customer's billing address; or
(c) the bank account used for the payment, the billing address of the customer at the disposal of the bank or the financial institution issuing the credit or debit card with which the payment is made.
Article 117.-Substitute in Article 2 °, approved by Article 6 ° of Title II of Law 27.346, the expression "subjects who place bets" by that of "subjects who place bets and/or games of chance".
Article 118.-Substitute Article 5 °, as approved by Article 6 ° of Title II of Law 27.346, by the following:
Article 5 °: The tax to be entered will arise from the application of the FIVE percent aliquot (5%) on the net value of the deposits made by the bettor in his/her game account. This aliquot will be reduced by 50% (50%) in the case of bets involving subjects linked to the exploitation of games of chance and/or bets that have genuine investments in the country linked to said rubric.
The aliquot shall be increased to: (i) 10 PERCENT (10%), in the case of bets on which, directly or indirectly, a subject from outside, or; (ii) to FIFTEEN PERCENT (15%), for the case of bets on which he intervenes, direct or indirect, a subject from outside who is located, constituted, located or domiciled in an uncooperative or low-or zero-taxation jurisdiction, in the terms of the Law on Income Tax, ordered text in 2019 and its modifications.
Article 119.-Substitute Article 6 °, as approved by Article 6 ° of Title II of Law 27.346, by the following:
Article 6 °: Create the Online Control Registry of the Gambling System for the purposes of complying with the verification and audit of the subjects linked to the exploitation of gambling and/or bets developed through any type of digital platform referred to in article 1.
The National Directorate of the Registry of Internet Domains, in the field of the TECHNICAL SECRETARIAT OF THE LEGAL AND TECHNICAL SECRETARIAT OF THE PRESIDENCY OF THE NATION, THE NATIONAL COMMUNICATIONS-ENacom-, an autarquic and decentralized entity that works in the field of the CHIEF OF THE CABINET OF MINISTERS OF THE NATION and the FEDERAL GOVERNMENT OF PUBLIC REVENUE in whatever matters of its competence, will be the enforcement authorities of this law, being empowered to dictate the relevant interpretative and complementary rules relating to the operation of the Registration of Control Online of the System of Betting, having to subscribe an agreement of collaboration, advice and technical assistance with the ARGENTINE COMPANY OF SATELLITE SOLUTIONS COMPANY ANONYMOUS-ARSAT-XX_ENCODE_CASE_CAPS_LOCK_OFF TO THE EFFECTS OF MAKING IT OPERATIONAL.
The FEDERAL GOVERNMENT OF PUBLIC REVENUE will provide the agencies mentioned in the previous paragraph and the ARGENTINE COMPANY OF SATELLITE SOLUTIONS COMPANY ANONYMOUS SOCIETY -ARSAT-XX_ENCODE_CASE_CAPS_LOCK_OFF THE INFORMATION THAT THEY REQUIRE FOR THE PURPOSE OF VERIFYING AND control the fulfilment of the conditions of the Register, not by addressing that requirement, the institute of fiscal secrecy provided for in Article 101 of Law 11.683, text ordered in 1998 and its modifications.
Article 120.-Incorporate as the second paragraph of Article 7 °, approved by Article 6 of Title II of Law 27.346, the following:
In the case of cases not expressly provided for in this Chapter, the laws and regulations relating to the value added tax, the text ordered in 1997 and the amendments thereto, shall be applicable.
Article 121-Incorporate as Article 9 ° of the text approved by Article 6 of Title II of Law 27.346, the following:
Article 9 °: The result of the tax laid down in this Chapter shall be:
(a) FIVE PERCENT (5%) to the ARGENTINE COMPANY OF SATELLITE SOLUTIONS COMPANY ANONYMOUS COMPANY -ARSAT-, amount to be similar in legal nature as the transfer received as a "Universal Service Fund".
(b) NINETY-FIVE PERCENT (95%) shall be distributed in accordance with the regime established by Law 23,548, and their respective supplementary and amending rules.
Article 122.-The provisions of Articles 116 to 121 of this Law shall take effect from the day following that of their publication in the Official Gazette.
Article 123.- Empower the national executive branch so that through the Ministries of Economy and Interior:
a) It is possible to constitute Special Customs Areas-in the terms of the Customs Code, Law 22,415-in geographical areas of different regions where bilateral trade with neighbouring countries is verified;
b) Autorize the extension of the Free Zones in regions where bilateral trade is verified with bordering countries, in the terms of Articles 37 and 39 of Law 24.331, not resulting in such effects-the limitations and the conditions laid down in Article 2 of that law.
For the purposes of Article 9 (1) of Law 24.331, it is considered operations of retail trade to any disposal carried out to human persons not installed in the Free Trade Zone which acquires goods in quantities for commercial or commercial purposes. industrial. The implementing authority shall determine, in the light of socio-economic and regional issues in each of the Franca Zone, the goods which may be the subject of such operations without such purposes. Likewise, such retail trade operations will require a simplified procedure concerning the entry and exit of the goods to both the Free Zone and the General Customs Territory and will not apply to them. economic character, nor the previous interventions of third parties governing the General Import Regime. To this end, the "Free Shops" scheme provided for in Law 22.056 and its regulatory standards, corresponding to a 50% (50%) tax on excess of the franchise established by the implementing authority, are applicable.
Likewise, the importation into the General Customs Territory of the goods acquired within the Zona Franca is exempt from the payment of taxes that are taxed within the values of the franchise established by the implementing authority. In the case of imports of motor vehicles under this regime, the same may be made exclusively by holders of the family group living together who duly establish permanent residence in the respective province, who will be able to purchase an automotive vehicle within this regime each FIVE (5) years counted from the date of their patenting. The exemption referred to may be limited to the maximum CIF values per vehicle unit established by the implementing authority.
Article 124.-Establish that the PESOS SEVEN HUNDRED MILLION ($700,000,000) allocated to the UNDERSECRETARY FOR PRODUCTIVE AND SUSTAINABLE STRENGTHENING FOR SMALL AND MEDIUM AGRICULTURAL PRODUCERS under the MINISTRY OF AGRICULTURE, LIVESTOCK AND FISHERIES will need to be justified through the implementation of programs endorsed by the Ministry.
Article 125.-Establish that the budget item of PESOS EIGHT HUNDRED AND TWENTY-THREE MILLION ($823,000,000) is intended to increase, by way of exception, the conventional and Paralympic sports scholarships that will be collected by the athletes National representation between January 2021 and August 2021, in the framework of the national participation in the Olympic Games organized in the city of Tokyo.
Article 126.- Until 31 July 2021, the President of the National Institute for Tourism Promotion (INPROTUR), acting in the field of the MINISTRY OF TOURISM AND SPORTS, shall be entitled to apply Article 23 of the Law 25,997. THIRTY-FIVE PERCENT (35%) of its budget to the purposes set out in law 27,563.
Article 127-Authorize the Chief of Staff of Ministers to carry out the necessary budgetary steps in the 2021 financial year to ensure compliance with Law 27.565, which sanctioned the creation of the National Fund The Defense Department (FONDEF) to finance the process of retooling the Armed Forces.
The budget reinforcements that have been granted for equipment and investment expenses for the national defense, in the fourth quarter of the year 2020, will be computed on account of the FONDEF of the year 2021.
From the Permanent Supplementary Budget Law
Article 128.-Substitute the article without number of Law 11,672, Permanent Supplementary of Budget (t.o. 2014) and its amendments, incorporated by Article 21 of Law 27.561, by the following:
Article ...-The ARGENTINE AIRLINES COMPANY ANONYMOUS AND AUSTRAL AIRLINES-SKIES OF THE SOUTH PUBLIC LIMITED COMPANY and its controlled are governed by the rules and principles of private law, and in particular as to its nature, by the terms of Chapter II, Section V, of the General Law of Societies 19.550, t.o. 1984 and its amendments, without prejudice to the control that corresponds to the HONORABLE CONGRESS OF THE NATION and to the GENERAL AUDIT OF THE NATION in accordance with Article 85 of the the National Constitution, and Chapters I and II of Title VII of Law 24.156 of Financial Management and of the National Public Sector Control Systems and their modifications; and of the control that corresponds to the GENERAL UNION OF THE NATION, and of the attributions of the other governing bodies of Financial Administration in the framework of the mentioned law.
The criterion set out in the previous paragraph with respect to the governing bodies of financial control and administration in accordance with the terms of Law 24.156 of the Financial Administration and the Control Systems of the National Public Sector and its amendments, shall be equally applicable for public limited liability companies or with majority state participation, integrated trust funds in whole or in the majority with assets and/or funds of the National State.
The companies identified in the first paragraph of this article will receive the same treatment as the one provided for by law 26,741, regarding the application of Law 27.437 of Buy Argentino and the Development of Suppliers and their regulatory and complementary rules, and any other arrangements which in the future will replace it.
Article 129.-Incorporation as an article without the number of Law 11,672, Permanent Supplementary of Budget (t.o. 2014) and its modifications, following the one incorporated by article 21 of Law 27.561, the following:
Article ...:-The criterion set out in the previous article regarding the control that corresponds to the HONORABLE CONGRESS OF THE NATION and to the GENERAL AUDIT OF THE NATION in accordance with Article 85 of the NATIONAL CONSTITUTION, and Chapters I and II Title VII of Law 24.156 of the Financial Administration and the Control Systems of the National Public Sector and its modifications will also apply to the National Universities.
Article 130.-Incorporation into Law 11,672, Permanent Supplementary of Budget (t.o. 2014) and its amendments, Articles 63, 64, 70, 83, 90, 91 and 98 of this Law.
BUDGET FOR EXPENDITURE AND RESOURCES OF THE CENTRAL GOVERNMENT
Article 131.-Detallense in the summary sheets 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 132.-Detallense in summary sheets 1A, 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 decentralised bodies.
Article 133.-Detallense in 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 social security.
Article 134-Commune to the national executive branch
GIVEN IN THE SESSION HALL OF THE ARGENTINE CONGRESS, IN BUENOS AIRES, ON SEVENTEEN NOVEMBER OF THE YEAR TWO THOUSAND TWENTY.
REGISTERED UNDER NO 27591
CRISTINA FERNÁNDEZ DE KIRCHNER-SERGIO MASSA-Marcelo Jorge Fuentes-Eduardo Cergnul
NOTE: The Annex/s that integrates this (a) Law are published in the web edition of the BORA -www.boletinofficial.gob.ar-
ê 14/12/2020 N ° 63438/20 v. 14/12/2020
( 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 )
( Note Infoleg : The bold texts were observed by the Decree No 990/2020 B.O. 14/12/2020)