Relevant News

• Health Emergency (COVID-19)
• Social, Preventive and Mandatory Isolation and circulation permits
• Prohibition of dismissals and suspensions, and other labor regulations regarding health emergency
• Emergency Assistance Program to Work and Production for employers and employees
• Deferrals of payments of contributions to the social security system
• Freezing of leases and mortgages
• Suspension of judicial and administrative business days
• Social purpose and remote corporate meetings

LEGISLATION

Decree Nº260/2020 – Health Emergency due to Coronavirus Pandemic

Due to the COVID-19 pandemic, Decree Nº260/2020 issued by the Executive Branch extends to a one-year period the health emergency declared under Law Nº27,541. Among other regulations, the Decree sets forth the mandatory isolation for certain people and decides a temporary suspension of fights arriving from the “affected zones” (which include United States of America) during a 30-day period.

Decrees Nº297/2020 and Nº325/2020 – Social, Preventive and Mandatory Isolation

Executive Branch decided by means of Decree Nº297/2020 to declare the social, preventive and mandatory isolation as a consequence of the COVID-19 pandemic since March 20, 2020 until March 31, 2020 which date could be extended. During Decree’s validity and except for certain and express exceptions (which include, among others, transportation, food industry and minimum guards for the operation and maintenance of oil and gas fields, oil treatment and refining plants, transport and distribution of electric energy, fuels and oil and gas, gas stations and electric energy generators) all people residing in Argentina whether permanently or temporary, shall remain in their residences and do not attend their jobs or circulate. By means of Decree Nº325/2020, the Executive Branch defers the social, preventive and mandatory isolation until April 12th, 2020.

Administrative Decision Nº429/2020 – Social, Preventive and Mandatory Isolation

Administrative Decision Nº429/2020 issued by the Chief of Staff sets forth new exceptions to the social, preventive and mandatory isolation implemented by Decree Nº297/2020 which include, among others, industries which perform continuing processes which interruption could damage the production line or machines.

Decree Nº 329/2020 – Prohibition of Dismissals and Suspensions

Decree Nº329/2020 issued by the Executive Branch on April 1st, 2020 forbids for a 60-day period counted as from April 1st, 2020 the following: (i) dismissals without cause and dismissals due to reasons of lack or diminution of work or force majeure events; and (ii) suspensions of workers due to reasons of lack or diminution of work or force majeure events, except for suspensions decided in accordance with Section 223 bis of Labor Contract Law. The Decree also sets forth that dismissals and suspensions decided contravening Decree’s dispositions will produce no effects.

Decree Nº 332/2020 – Emergency Assistance Program to Work and Production

Due to the COVID 19 pandemic and the consequences of the social, preventive and mandatory isolation decided under Decree Nº297/2020, the Executive Branch issued Decree Nº332/2020 which creates the “Emergency Assistance Program to Work and Production” (the, “Program”) for employers and employees affected by the health emergency. The Program consists in the obtainment of one or more benefits detailed in the Decree which include, among others, the deferral or reduction of payment of contributions to the social security system, complementary payment to the salary paid by the Government and benefits for unemployed. Companies performing activities declared as “essential” under Decree Nº297/2020 or those which do not present a substantial diminution of their level of activity may not apply to the benefits under the Program. The Decree also instructs AFIP to determine special maturity dates for the payment of contributions to the social security system corresponding to March and April of 2020 and benefits for the payment of penalties. The Decree will apply regarding companies’ economic results of the period March 20, 2020 and April 30, 2020.

Resolution Nº202/2020 – Labor Regulation for Workers Subject to Mandatory Isolation

Resolution Nº202/2020 issued by the Ministry of Labor abrogates Resolutions Nº178 and 184 and suspends the duty of assistance to their workplace with payment of salary of all those employees who are to adopt the mandatory isolation according to art. 7 of Decree Nº260/2020. The Resolution also sets forth that workers who are able to, must perform their tasks by means of home-office mechanism and that employers must ensure their workers working conditions in accordance with the protocols issued by the Health Authority regarding the COVID-19 situation. Lastly, the Resolution sets forth that the absence of employees who must take care of their children due to the suspension of classes will be considered justified and recommends employers to adopt the necessary measures to diminish workers’ presence in the workplace and implement home-office modality.

Resolution Nº207/2020 – Labor Regulation for Certain Workers

Resolution Nº207/2020 issued by the Ministry of Labor suspends the duty of assistance to their workplace with payment of salary regarding certain employees, including employees elder that 60 years, pregnant women and workers included in the risk groups identified by the authority and sets forth that these last two groups may not be considered “essential” workers.

Resolution Nº279 /2020 – Labor Regulations Applicable to Mandatory Isolation

Resolution Nº279/2020 issued by the Ministry of Labor suspends the duty of assistance to their workplace of all those employees who are to adopt the social, preventive and mandatory isolation set forth under Decree Nº297/2020. The Resolution also sets forth that workers who are able to, must perform their tasks by means of home-office mechanism and expressly abrogates previous Resolution Nº219/2020 which had decided that payments of salaries to employees whose tasks were not suitable for home-office were to be considered as non-remunerative. The Resolution categorizes as “essential” workers performing tasks excepted from mandatory isolation according to Art. 6 of Decree Nº297/2020. Lastly, Resolution Nº279/2020, sets forth that: (i) reorganization by employer of the working scheme in order to assure the performance of essential activities according to current health protocols is considered a reasonable exercise of employer’s rights; (ii) the hiring of new employees due to the mandatory isolation will be considered extraordinary and non-permanent according to Article 99 of Labor Contract Act; and (iii) the days during which employees are exempted to attend work are not to be considered as holidays for payment of salaries purposes. Resolution Nº279/2020 will be valid as from the date of entry into force of Resolution Nº219/2020 (March 21st, 2020).

Resolution Nº21/2020 – Information to Occupational Risk Insurers (ART)

Resolution Nº21/2020 issued by the Superintendence of Occupational Risk sets forth employers’ obligation to submit with their occupational risk insurers (“ART”) certain information regarding employees performing their tasks by means of home office.

Disposition Nº5/2020 – SRT’s Recommendations for Workers Performing Tasks

The Superintendence of Occupational Risk (“ART”) issued Disposition Nº5/2020 which contains certain recommendations for employers regarding workers excepted from mandatory isolation, their transport to and from work and personal protection elements, among others.

Disposition Nº1644/2020 – Restrictions to Immigration due to Coronavirus Situation

Due to COVID-19 pandemic, the National Migration Office decided by means of Disposition Nº1644/2020 to temporary suspend the processing of requests and granting of the “transitory resident” authorization of foreigners or nationals of the countries detailed in the Disposition, including United States of America

Resolution Nº567/2020 – Prohibition of Entering Argentina

Resolution Nº567/2020 issued by the Ministry of Health sets forth the prohibition of entering Argentina for a 30- day period to non-residents which had transited the “affected zones” within 14 days prior to their arrival to Argentina.

Decrees Nº274/2020 and 331/2020 – Prohibition of Entering Argentina

Decree Nº274/2020 issued by the Executive Branch determines the prohibition for foreigners of entering the country for a 15-day period through ports, airports, international paths, frontier centers and any other accesses point. The Decree brings some exceptions, including people performing transport activities. By means of Decree Nº331/2020, the Executive Branch deferred the dispositions of Decree Nº274/2020 until April 12th, 2020

Decree Nº313/2020 – Prohibition of Entering Argentina

By means of Decree Nº313/2020, the Executive Branch extends the prohibition of entering Argentina decided under Decree Nº274/2020 to all Argentinean residents until March 31, 2020.

Resolution Nº627/2020 – Isolation and Social Distancing Regulations

The Ministry of Health issued Resolution Nº627/2020 which contains the instructions applicable to isolation and social distancing to be implemented due to Coronavirus pandemic and defines the people included in the “groups of risks”.

Administrative Decision Nº432/2020 – COVID 19 App

Administrative Decision Nº432/2020 issued by the Ministry of Health, sets forth that those who had entered the country during the previous 14-days or enter it in the future must implement the COVID-19 app created by the Ministry of Health.

Resolution Nº78/2020 – Certificate for Crediting Performance of Essential Services

Ministry of Transport approved by means of Resolution Nº78/2020 a sample of certificate for crediting the performance of activities and services declared as “essential” and related to transportation in accordance with Decree Nº297/2020 and Administrative Decision Nº429/2020.

Resolution Nº48/2020 and Administrative Decision Nº446/2020 – Authorization to Circulate

Resolution Nº48/2020 issued by Ministry of Interior, implements the “COVID 19 Unique Circulation Certificate” to be obtained by any person who fits into the exceptions to the mandatory isolation and that should be submitted with the authorities when requested. The Administrative Decision Nº446/2020 issued by the Chief of Staff sets forth that the “COVID 19 Unique Circulation Certificate” will be mandatory as from April 6th, 2020 and excepts the obtainment of such certificate for certain persons included in Article 6 of Decree Nº297/2020 regarding the exceptions to mandatory isolation.

Resolution Nº93/2020 – Hazardous Wastes Certificate

By means of Resolution Nº93/2020, Ministry of Environment defers until April 30th, 2020 the validity of environmental certificates granted to transporters and operators oh hazardous and pathogenic wastes and sets forth a new procedure for the obtainment of the transport manifest during the validity of the mandatory isolation.

Decree Nº311/2020 – Prohibition of Suspending Services

Decree Nº311/2020 issued by the Executive Branch within the health emergency declared to due to the COVID19 pandemic, sets forth that the companies providing electric energy, gas, water, phone, internet and cable services may not suspend during a 180-day period such services to certain consumers in case of lack of payment.

Decree Nº312/2020 – Prohibition of Closing Bank Accounts

By means of Decree Nº312/2020 issued by the Executive Branch within the health emergency declared to due to the COVID-19 pandemic, suspends until April 30th, 2020 bank’s obligation to close banking accounts, decide the disablement and apply fines under article 1 of Law 25,730. The Decree also suspends until April 30th, 2020 credit institution’s obligation to request employers sworn statement stating they do not have debts with the social security system.

Decrees Nº319/2020 and 320/2020 – Freezing of Leases and Mortgages

By means of Decrees Nº319 and 320/2020 issued by the Executive Branch within the health emergency declared to due to the COVID-19 pandemic, freezes until September 30th, 2020 the value of the installments of mortgagees and regarding certain lease agreements, the value of lease canons while it also defers the term of such lease agreements.

Resolution N°5/2020- Corporate Purpose

By means of Resolution N° 5/2020, the Superintendence of Corporations (“IGJ” for its acronym in Spanish), abrogates Resolution N° 8/2016 which allowed companies to include a vast list of activities as part of their corporate purpose and reinstates former Sections Nº66 and Nº67 of Resolution N°7/2015, which basically set forth that: (i) corporate purpose shall be precise and well determined; and (ii) that the amount of corporate capital must be adequate to company’s corporate purpose.

Resolution N°9/2020- Simplified Corporations (“SAS”)

By means of Resolution N° 9/2020, the Superintendence of Corporations (“IGJ” for its acronym in Spanish), sets forth stricter requirements for the registration of Simplified Corporations (“Sociedades Anonimas Simplicadas”, or “SAS”) in order to adjust them to the general regulations applicable to all types of companies in Argentina and specifically to the ones issued in the City of Buenos Aires (Resolution Nº7/2015). The main changes introduced by the Resolution are related to amount of corporate capital, relation between corporate capital and corporate purpose; insurance granted by administrators and filing of financial statements.

Resolution N°11/2020- Remote Corporate Meetings

By means of Resolution N°11/2020, the Superintendence of Corporations (“IGJ” for its acronym in Spanish), modifies Section 84 and 360 of Resolution Nº7/2015 by introducing and extending the possibility of holding remote meetings by the administration and governing bodies of companies and civil associations. To such end, the Resolution sets forth the requirements to be met in order to ensure the authenticity and participation of all board members at the meetings. The Resolution also allows companies which bylaws do not contemplate such possibility, to hold remote meetings during the restrictions on circulation decided by the Government due to the COVID-19 pandemic.

Decree Nº230/2020 – Modification of Export Rights

Decree Nº230/202 issued by the Executive Branch increases the aliquot of the export rights applicable to certain commodities while it also abrogates the export rights created under Decrees Nº1126/2017, Nº1793/2018 and Nº37/2019 regarding other commodities detailed in the aforementioned Decree.

Resolution Nº100/2020 – Maximum Prices

Resolution Nº100/2020 issued by the Secretary of Internal Commerce sets forth maximum sale prices for certain goods and requests companies producing such goods to increase production and ensure their transportation and supply.

Disposition Nº3/2020 – Import Licenses

Disposition Nº3/2020 issued by the Ministry of Productive Development modifies the list of goods subject to the obtainment of non-automatic and automatic import licenses.

Decree Nº317/2020 – Restrictions to Imports

Due to the health emergency situation declared within the COVID 19 pandemic, Decree Nº317/2020 issued by the Executive Branch sets forth the need to obtain government’s prior authorization for exporting certain goods detailed in the Decree and related to the health industry.

Resolution Nº179/2020 – Payment Mechanisms of Wages

The Ministry of Labor decided by means of Resolution Nº179/2020 to abrogate Resolution Nº168/18 and therefore, employers are no longer entitled to pay wages through communication mobile devices.

Law Nº27,545 – Supermarket Shelves

On March 17th, 2020 the Executive Branch enacted Law Nº27,545 regarding supermarket shelves which aim is to contribute to the transparency and competitiveness of food, beverages and hygiene and cleaning product’s prices. Among other aspects, the Law brings dispositions in order to stimulate competition, rules for the exhibition of products and the relationship between supermarkets and their suppliers.

Decree Nº277/2020 – Intervention of ENRE

The Executive Branch decided by means of Decree Nº277/2020 to intervene the electric enforcement authority (“ENRE”) and designated the new authorities.

Resolution Nº4683/2020 – Deferral of AFIP’s Permanent Plan

Tax Enforcement Authority (“AFIP”) decided by means of Resolution Nº4683/2020 to defer until June 30th, 2020 the validity of the better conditions introduced to AFIP’s permanent payment plan by Resolution 4,268/2020.

Resolution Nº3/2020 – Multilateral Agreement

Resolution Nº3/2020 issued by the Arbitration Commission defers until June 1st, 2020 the entry into force of the Tax Unique Federal Registry for gross income tax payers of Buenos Aires, Córdoba, Chaco, Chubut, La Rioja, Mendoza and Santa Fe.

Decree Nº316/2020 – Payment Plan for Small and Medium Companies

Decree Nº316/2020 issued by the Executive Branch defers until June 30th, the due date for applying to the payment plan created under Law 27,541 for tax and social security debts for small and medium companies.

Resolution Nº4688/2020 – Deferral of New Conditions for Credit and Debit Notes

Tax Enforcement Authority (“AFIP”) decided by means of Resolution Nº4688/2020 to defer until May 1st, 2020 the entry into force of the new conditions for the issuance of credit and debit notes set forth by Resolution 4,540/2020.

Resolution Nº4689/2020 – Transfer Prices

Resolution Nº4689/2020 issued by Tax Enforcement Authority (“AFIP”) determines that submission of the information regarding transfer prices of the fiscal years closed between 12/31/2018 and 09/30/2019 will exceptionally take place between May, 18th and May 22nd, 2020.

LATEST NEWS IN THE HYDROCARBON SECTOR

Resolution Nº94/2020 – New Regulations Applicable to Gas Traders

By means of Resolution Nº94/2020 gas enforcement authority (“ENARGAS”) abrogates Resolutions Nº421/97, Nº478/97 and Nº830/98 and approves a new regulation applicable to gas traders, including their registration as such and the applicable informative regime. The Resolution also orders the re-registration of gas traders already registered with the ENARGAS within a 180-day period of time as of the publication of the Resolution in the public gazette.

Decree Nº278/2020 – Intervention of ENARGAS

The Executive Branch decided by means of Decree Nº278/2020 to intervene the gas enforcement authority (“ENARGAS”) and designated the new authorities

Resolution Nº99/2020 – Non-Business Days for Procedures Before ENARGAS

Resolution Nº99/2020 issued on March 13th, 2020 by gas enforcement authority (“ENARGAS”) declares nonbusiness days the 10-day period following the issuance of the Resolution only for procedural purposes.

 

Please, do not hesitate to contact us in case you have any further questions or comments: