{"id":84,"date":"2020-05-09T12:02:00","date_gmt":"2020-05-09T15:02:00","guid":{"rendered":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-april-2020\/"},"modified":"2026-10-30T22:09:02","modified_gmt":"2026-10-31T01:09:02","slug":"legal-newsletter-april-2020","status":"publish","type":"post","link":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-april-2020\/","title":{"rendered":"Legal Newsletter &#8211; April 2020"},"content":{"rendered":"<p>Relevant News<\/p>\n<ul>\n<li>Health Emergency (COVID-19). Deferral and new exceptions<\/li>\n<li>Modifications to the Emergency Assistance Program to Work and Production for employers and employees<\/li>\n<li>Informative corporate regime for final beneficiaries<\/li>\n<\/ul>\n<p><!--more--><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"background-color: #025b8c;\">\n<h1 style=\"text-align: center; margin-bottom: 15px; margin-top: 15px;\"><span style=\"color: #ffffff;\">LEGISLATION<\/span><\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Decrees N\u00ba355\/2020 and 408\/2020 \u2013 Deferral of Mandatory Isolation<\/h3>\n<p>Decree N\u00ba355\/2020 issued by the Executive Branch deferred the social, preventive and mandatory isolation until April 26th, 2020 and allows the Chief of Staff to authorize the performance of certain activities or exceptions in certain geographical areas as may be requested by governors and prior analysis of health authorities. On April 26th, 2020, the Executive Branch issued Decree N\u00ba408\/2020 and deferred mandatory isolation until May 10th, 2020 allowing local states to set forth exceptions to said mandatory isolation subject to certain requirements and restrictions.<\/p>\n<h3>Administrative Decisions N\u00ba450, N\u00ba468, 467, 490 and 625 \/2020 \u2013 New Exceptions to Mandatory Isolation<\/h3>\n<p>Administrative Decision N\u00ba450\/202 issued by the Chief of Staff sets forth new exceptions to the social, preventive and mandatory isolation and admits, among others, mining, forestry and foreign trade activities and activities related to nuclear fuel. New exceptions were made to mandatory isolation by means of Administrative Decision N\u00ba450\/202 adding private works related to energy infrastructure, and also by Administrative Decision N\u00ba467\/2020 including notary activities when related to essential activities excepted from mandatory isolation. Additionally, Administrative Decision N\u00ba490\/2020 allows other activities, such as banking activities and Administrative Decision N\u00ba524\/2020, allows the production works for exports and specific industrial processes with prior authorization of the Ministry of Productive Development (on this regard, Resolution N\u00ba179\/2020 sets forth the requirements to be met by these activities to be considered authorized under the aforementioned Administrative Decision). Finally, Administrative Decision N\u00ba625\/2020 allows private works in certain provinces, including Neuqu\u00e9n and Santa Cruz<\/p>\n<h3>Resolution N\u00ba296\/2020 \u2013 Deferral of Labor Regulations<\/h3>\n<p>By means of Resolution N\u00ba296\/2020, the Ministry of Labor decided to automatically defer the validity of Resolutions N\u00ba207\/2020 and 233\/2020 during social, preventive and mandatory isolation\u2019s term<\/p>\n<h3>Decree N\u00ba367\/2020 \u2013 COVID 19 Catalogued as Professional Disease<\/h3>\n<p>The Executive Branch issued Decree N\u00ba367\/2020 which includes COVID 19 disease in the list of professional diseases included under Law 24,577 of Labor Risks.<\/p>\n<h3>Resolution N\u00ba259\/2020 \u2013 Deferral of Union\u2019s Authorities\u2019 Term<\/h3>\n<p>Due to the COVID-19 pandemic, Resolution N\u00ba259\/2020 issued by the Ministry of Labor defers for a 120-day period of time the validity of union\u2019s authorities and delegates\u2019 term expiring between March and June 30th, 2020.<\/p>\n<h3>Resolution N\u00ba352\/2020 \u2013 Public Registry of Employers with Labor Sanctions<\/h3>\n<p>Due to the COVID-19 pandemic, Resolution N\u00ba352\/2020 issued by Ministry of Labor suspends for a 180-day period the effects, term of registration and the inclusion of new employers in the public registry of Employers with Labor Sanctions.<\/p>\n<h3>Resolution N\u00ba397\/2020 \u2013 Applicable Procedure for Worker\u2019s Suspensions Under Art. 223 bis LA<\/h3>\n<p>Resolution N\u00ba397\/2020 issued by the Ministry of Labor regulates the procedure for obtaining authority\u2019s approval of the presentations filed by employers regarding workers\u2019 suspensions under art. 223 bis of Labor Law Act. The Resolution brings a model of agreement regarding such suspensions, which if jointly submitted by the employer and the union will be authorized by the authority, prior legal analysis.<\/p>\n<h3>Decree N\u00ba409\/2020 \u2013 Deferral of Prohibition of Entering Argentina<\/h3>\n<p>Decree N\u00ba409\/2020 issued by the Executive Branch defers until May 10th, 2020 the prohibition for foreigners for entering Argentina due to the COVID-19 pandemic.<\/p>\n<h3>Communication \u201cA\u201d N\u00ba 6950 \u2013 Rejection of Checks<\/h3>\n<p>Communication \u201cA\u201d N\u00ba6950 issued by the Central Bank extends in thirty additional days the term for submitting ordinary or deferred payment checks and admits a second submission of checks rejected due to lack of funds. The Communication also determines that banks may not charge clients with commissions due to rejection of checks.<\/p>\n<h3>Decree N\u00ba376\/2020 &amp; Resolution N\u00ba4693\/2020 \u2013 Emergency Assistance Program to Work and Production<\/h3>\n<p>Decree N\u00ba4693\/2020 issued by the Executive Branch modifies certain aspects of the Emergency Assistance Program to Work and Production Program (the, \u201cProgram\u201d), including the elimination of \u201cREPRO\u201d benefit and of the limit of 100 workers for applying to the benefits granted under the Program. The Decree also eliminates the reference to the Preventive Crisis Process regarding the benefit of discount on social security contributions and clarifies the conditions of the benefit related to the payment of wages by Government. Additionally, the Chief of Staff incorporated the recommendations issued by the Evaluation Committee of the Program which sets forth the requirements to be met for the granting of the benefit of payment by Government of up to 50% of wages. Lastly, Tax Enforcement Authority (\u201cAFIP\u201d) issued Resolution N\u00ba4693\/20 creating a web service in order to gain access to the benefits granted to employers under the Program. The Resolution also sets forth that those employers whose activities are included in the list elaborated by AFIP and were registered with the aforementioned web service, will be granted the benefit of paying in June 2020 employer\u2019s contributions to the social security system corresponding to March 2020. Lastly, the Resolution decides to defers the filing of sworn statements of contributions to the social security system corresponding to March 2020 according to the schedule contemplated in the Resolution.<\/p>\n<h3>Decree N\u00aa333\/2020 \u2013 Import Rights<\/h3>\n<p>Decree N\u00ba333\/2020 sets forth a 0% import right applicable to certain goods of the health industry specified in the Decree and exempts such goods from the payment of the sadistic rate<\/p>\n<h3>Resolution N\u00aa4697\/2020 \u2013 Final Beneficiaries Informative Regime<\/h3>\n<p>Tax Enforcement Authority (\u201cAFIP\u201d) issued Resolution N\u00ba4697\/2020 which replaces former informative regime regarding corporate structure, participations and authorities and sets forth the obligation of certain persons and companies for submitting on an annual basis the following information: i) natural persons or companies (local or located abroad) or any other kind of person owning any kind of participation in the company providing the information; ii) controlling, controlled and related companies; (iii) regarding i) and ii) (except for natural persons) their final beneficiary; iv) directors, managers, administrators and syndics. The informative regime also applies to those persons or companies who must comply with the annual information regime and hold more than 50% of participation in local companies or companies from abroad, directors, managers, proxies and syndics of such entities and who obtain a passive revenue greater than 50% of their gross income during a calendar year. The Resolution also creates an informative regime for certain companies and persons regarding transference of shares and participations in local or foreign companies and transfer of securities with public offer which imply a change in a company\u2019s control and regarding corporate authorities.<\/p>\n<h3>Resolution N\u00aa4691\/2020 \u2013 Advance Payment of Tax on Personal Assets<\/h3>\n<p>Tax Enforcement Authority (\u201cAFIP\u201d) deferred until May 6th, 2020 the due date for complying with the advance payment of the tax on personal assets corresponding to the 2019 fiscal year by tax payers who own assets located abroad.<\/p>\n<h3>Resolution N\u00aa4699\/2020 \u2013 Biometric Information<\/h3>\n<p>By means of Resolution N\u00ba4699\/2020, Tax Enforcement Authority (\u201cAFIP\u201d) relives tax payers until June 30th, 2020 of the obligation of registering their biometric data required to comply with certain digital transactions.<\/p>\n<h3>Resolution N\u00aa4700\/2020 \u2013 Deferral for Submitting Information Regarding Corporate Reorganization<\/h3>\n<p>Resolution N\u00ba4700\/2020 issued by Tax Enforcement Authority (\u201cAFIP\u201d) sets forth an additional 90-day period for complying with the communication regarding corporate reorganization set forth under Income Tax Law.<\/p>\n<h3>Disposition N\u00ba4\/2020 \u2013 Deferral in Gross Income Tax<\/h3>\n<p>The Commission of the Multilateral Agreement decided to postpone the submission of sworn statements and payment of gross income tax advance payment of March 2020 for certain tax payers based on their 2019 income. Resolution N\u00ba17\/2020 issued by the Superintendence of Corporations (\u201cIGJ\u201d for its acronym in Spanish) abrogates<\/p>\n<h3>Resolution N\u00ba17\/2020 \u2013 Simplified Corporations. Digital Signature<\/h3>\n<p>Art. 2 of Resolution N\u00ba8\/2017 and grants Simplified Corporations (\u201cSociedades Anonimas Simplicadas\u201d) registered without the digital signature of all of its members a 90-day period of time for complying with such requirement.<\/p>\n<h3>Resolution N\u00ba18\/2020 \u2013 Deferral of Civil Associations\u2019 Authorities\u2019 Term<\/h3>\n<p>Resolution N\u00ba18\/2020 issued by the Superintendence of Corporations (\u201cIGJ\u201d for its acronym in Spanish) defers for a 120-day period of time the validity of the term of authorities of civil associations controlled by the Superintendence of Corporations expiring after the validity of Decree N\u00ba297\/2020, which decided mandatory isolation in Argentina<\/p>\n<h3>Resolution N\u00ba113\/2020 \u2013 New Fines for Liquid Effluents Regime<\/h3>\n<p>Resolution N\u00ba113\/2020 issued by the Ministry of Environment sets forth a fine applicable for lack of presentation of the Annual Sworn Statements of Industrial Liquid Effluents and updates the amounts of other fines applicable for violations to the industrial liquid effluents regime.<\/p>\n<h3>Resolution N\u00aa1138\/2020 \u2013 Deferral of Hazardous Waste Certificates<\/h3>\n<p>Resolution N\u00ba138\/2020 issued by the Ministry of Environment defers until June 30th, 2020 the validity of the environmental certificates granted to transporters and operators of hazardous and pathogenic wastes.<\/p>\n<h3>Santa Cruz Resolution N\u00aa645\/2020 \u2013 Protocol for Gradual Relaxation of Mandatory Isolation<\/h3>\n<p>Resolution N\u00ba645\/2020 issued by the Ministry of Health and Environment of Santa Cruz creates a protocol regarding health and safety matters applicable to the gradual relaxation of the mandatory isolation in Santa Cruz according to National Decree N\u00ba335\/2020. The Ministry also issued Resolution N\u00ba0637 which creates a sworn statement for circulating in the province of Santa Cruz and a series of regulations for circulating within the province.<\/p>\n<h3>Resolution N\u00ba53\/2020 \u2013 COVID 19 Innovation Projects<\/h3>\n<p>Resolution N\u00ba53\/2020 issued by the Ministry of Productive Development convenes medium and small companies for the submission of projects for business development and entrepreneur\u2019s business plans which provide answers to the problems arising in connection with the COVID 19 pandemic.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"background-color: #025b8c;\">\n<h1 style=\"text-align: center; margin-bottom: 15px; margin-top: 15px;\"><span style=\"color: #ffffff;\">LATEST NEWS IN THE HYDROCARBON SECTOR<\/span><\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Resolution N\u00ba11\/2020 &#8211; Advance Payment of the Control and Audit Fee<\/h3>\n<p>Resolution N\u00ba11\/2019 issued by Gas Enforcement Authority (\u201cENARGAS\u201d) sets forth the amount of the second advance payment of the \u201cControl and Audit Fee\u201d.<\/p>\n<h3>Resolution N\u00ba63\/2020 \u2013 Security Audits and Certificates<\/h3>\n<p>By means of Resolution N\u00ba63\/2020 and since audit companies and universities are not authorized to perform their auditing tasks due to the mandatory isolation, the Secretary of Energy decided to extend the term for submitting certain security audits and certificates regarding, among others, technical and safety aptitude certificates requested under Law 26,020, hydrocarbons storage tanks, audits on installations for the elaboration, transformation and storage of fuels, liquid fuels and CNG stations and biofuels plants and containing receipts of LPG. The new term for submitting such certificates shall be due sixty (60) days after audit companies and universities should receive the authorization to perform their activities. Notwithstanding and according to the Resolution, the Authority will be entitled to suspend the deferral for submitting the certificates regarding equipment or installations which do not comply with minimum safety conditions. The Resolution also sets forth that within 10 days as from Resolution\u2019s entry into force, companies must submit a sworn statement declaring they are in technical and safety conditions for operating.<\/p>\n<h3>Resolution N\u00ba27\/2020 \u2013 Abrogation of Resolution N\u00ba72\/2020<\/h3>\n<p>Gas Enforcement Authority (\u201cENARGAS\u201d) issued Resolution N\u00ba27\/2020 which abrogates Resolution N\u00ba972\/2020 regarding the method for the passing through to tariffs of gas price and general procedure for calculating the daily accumulated differences, notwithstanding which the Resolution expressly sets forth that eventual responsibility or consequences shall remain valid.<\/p>\n<p>&nbsp;<\/p>\n<p>Please, do not hesitate to contact us in case you have any further questions or comments:<\/p>\n<div class=\"tm-article-columns uk-text-left uk-margin-large\">\n<p style=\"text-align: center;\">Mar\u00eda Victoria Tiscornia<br \/>Senior Associate<br \/>mvtiscornia@bcoabogados.com.ar<br \/> +54 11 4326-7777<\/p>\n<p style=\"text-align: center;\">Leandro Martin Orts<br \/> Senior Associate<br \/>lorts@bcoabogados.com.ar<br \/> +54 11 4326-7777<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relevant News Health Emergency (COVID-19). Deferral and new exceptions Modifications to the Emergency Assistance Program to Work and Production for employers and employees Informative corporate regime for final beneficiaries<\/p>\n","protected":false},"author":1,"featured_media":85,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-84","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/84","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=84"}],"version-history":[{"count":1,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/84\/revisions"}],"predecessor-version":[{"id":258,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/84\/revisions\/258"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media\/85"}],"wp:attachment":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=84"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=84"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=84"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}