Novedades Destacadas

• Reglamentaciones de Ley de Bases 27.742
• Reglamentaciones de Ley “Paquete Fiscal” 27.743
• Prórroga aplicable al Impuesto a las Ganancias y Bienes Personales
• Certificación de Productos Importados
• Registración de Contratos de Alquiler
• Regulación de Propinas
• Reproducción Privada de Derechos de Autor

LEGISLATION

Decree 695/24 and Administrative Decision 836/24 – Regulation of “Bases” Law: Reform of State, Privatizations, Public Employment and Administrative Proceedings

By means of Decree N° 695/2024, the Executive Branch regulates Title II of “Bases” Law N° 27.742, regarding Reform of State, Privatizations, Public Employment and Administrative Proceedings. Regarding Privatization, the Decree provides the respective proceeding to be complied for the privatization of the public and majority owned public companies set forth under Bases Law. Regarding Administrative Proceedings, the Decree amends previous regulations approved under Decree N° 1759/72, and provides -among- others, the following: (i) the gratuity of administrative claims and proceedings, excluding those regarding which a specific regulation requires payment of a certain fee; (ii) automatic invalidity and ineffectiveness of administrative notifications not including express reference to the possible remedies against the notified act; (iii) administrative proceedings seeking for the granting of an authorization shall be filed and processed by digital and electronic means (TAD); (iv) in case of silence of the enforcement authority within an authorization request proceeding, the positive silence principle shall apply and consequently it shall be interpreted as if the authorization has been granted, being interested party able to request the corresponding certificate or registration within the next 15 days; (v) positive silence principle shall not apply in such cases specifically excluded by the Executive Branch; (vi) if an authorization request was filed by interested party before an incompetent office, or if the interested party fails to comply with the pending requirements previously requested and notified by enforcement authority; (vii) the term for the filing of remedies against administrative decisions is extended; (viii) the Executive Branch shall approve the schedule for the application of the positive silence principle within proceedings already in progress and initiated in the future. Regarding Public Employment, and among many others, the Decree provides that public hiring shall be conditioned to a mandatory knowledge evaluation of the interested party, and to the filing of an asset affidavit and labor background certificates. By means of Administrative Decision N° 836/2024, Chief of Staff provides that positive silence -as provided aboveshall apply as of November 1st, 2024 to Public Central Administration, and as of December 1st, 2024 to Decentralized Agencies of the National Public Administration, regarding ongoing administrative proceedings seeking for the granting of administrative authorizations.

Decree 713/24 – Regulation of “Bases” Law: Public Contracts and Concessions

By means of Decree N° 713/2024, the Executive Branch regulates Title III of “Bases” Law N° 27.742, regarding Public Contracts and Concessions. Among others, the Decree provides the following: (i) description of the mandatory requirements to be fulfilled by public administration or private contractor in order to begin renegotiation process of public contracts, (ii) new provisions to be included in renegotiated public contracts; (iii) description of the mandatory requirements to be fulfilled by public administration in order to terminate public contracts; (iv) in case of conflict between public administration and private contractor as per breach of contract by public administration, said party shall be able to offer settlement avoiding judicial proceeding accepting no less than a 30% reduction on the amount of the claim and court expenses on behalf of both parties; (v) the proceeding and mandatory requirements for national and international public bidding process and minimum provisions to be included in the bidding terms; (vi) the proceeding for private initiative for the execution of public construction contracts.

Decree 749/24 – Regulation of “Bases” Law: RIGI

By means of Decree N° 749/2024, the Executive Branch regulates Title VII of “Bases” Law N° 27.742, regarding the Incentive Regime for Large Investments (RIGI) created therein.

Decree 773/24 – Regulation of “Palliative and Relevant Fiscal Measures”

By means of Decree N° 773/2024, the Executive Branch amends previous Decree N° 608/2024 and further regulates the Asset Regularization Regime and Special Personal Asset Tax Regime (REIBP) created under Law N° 27.742.

General Resolution 5544/24 – Regulation of Special Personal Assets Tax Regime (REIBP)

By means of General Resolution N° 5544/2024, Tax Enforcement Authority (AFIP) further regulates the voluntary Special Personal Asset Tax Regime (REIBP) created under Law 27.743 providing certain benefits applicable to the 5 years in-advance payment of personal assets tax by interested parties. The General Resolution provides, among others, the reach, exclusions, requirements, conditions, payments, proceedings, affidavits and expiration periods applicable to such voluntary Regime.

General Resolution 5549/24 – “Assets Regularization Regime”

By means of General Resolution N° 5549/2024, Tax Enforcement Authority (AFIP) further regulates the voluntary Asset Regularization Regime created under Law 27.743 by providing different possible real estate investments to be chosen from -by their owners- regarding the funds entering the Regime once transferred to the mandatory Special Account and the required proceedings and registrations.

General Resolution 5541/24 – Deferral of Personal Assets and Income Tax In Advance Payments

By means of General Resolution N° 5541/2024, Tax Enforcement Authority (AFIP) exceptionally defers expiration date applicable to individuals regarding first and second advance payments of Personal Assets and Income Tax corresponding to the year 2024, until October 14th 2024, October 15th 2024 or October 16th 2024, and November 13th 2024, November 14th 2024 or November 15th 2024, respectively, depending on the individual tax identification number.

General Resolution 5548/24 and 5550/24 – Deferral of Personal Assets and Income Tax for Individuals

By means of General Resolutions N° 5548/2024 and 5550/2024, Tax Enforcement Authority (AFIP) defers again the expiration date applicable to individuals for the filing of affidavits of Personal Assets and Income Tax affidavits corresponding to the year 2023, until September 18th 2024, September 19th 2024 or September 20th 2024, depending on the individual tax identification number. The Resolution also provides that individuals choosing to benefit from said deferral, shall make an in advance 40% payment on account of said taxes no later than August 26th, 2024, August 27th 2024 or august 28th 2024.

Resolution 237/24 – Certification of Imported Products

By means of Resolution N° 237/2024, the Secretary of Industry and Commerce approved the new General Conformity Assessment Framework seeking to simplify the required quality and security certifications proceedings of imported products.

General Resolution 5545/24 – Registration of Lease Contracts

By means of General Resolution N° 5545/2024, Tax Enforcement Authority (AFIP) abrogates previous General Resolutions N° 4933 and 4967, and therefore the mandatory registration of lease contracts with the Real Estate Lease Registry (RELI), provided however such registration shall still be required for access to related tax benefits.

Communication A 8085/24 – Minor Relaxation of Foreign Exchange Regulations

By means of Communication “A” Nº 8085, the Central Bank of the Argentine Republic (“BCRA”) set forth: (i) an increase up to USD 100.000 of the daily maximum amount upon which the in advance information regime for exchange operations in order to access MULC shall become applicable, and (ii) the abrogation of the mandatory registration with the Registry of Exchange Information for exporters and importers of goods.

Decree 731/24 – Regulation of Tips

By means of Decree N° 731/2024, the Executive Branch partially regulates Labor Law 20.744 regarding tips, providing that tips accrued by employees shall not be considered part of their salary. Tips shall never be considered as payment to employers for the service rendered, but as a liberality directly paid by customer to employees, which shall not be considered by employer to adjust or modify employe´s salary. The Decree also set forth that all shops and business providing services among which payment of tips is customary (gastronomy, hotels, gas stations, home delivery, etc.), shall offer electronic means to customers for said regard.

Decree 765/24 – Intellectual Property

By means of Decree N° 765/2024, the Executive Branch amends the definition of public reproduction protected by author´s right under Law 11.723.

LATEST NEWS IN THE HYDROCARBON SECTOR

Resolution 200/24 - Price of Bioethanol (sugar cane and corn)

By means of Resolution Nº 200/2024, the Secretary of Energy set forth a new minimum price for the acquisition of bioethanol obtained, respectively, from corn and sugar cane destined for mandatory mixture with petrol (under Law 27.640), applicable to operations performed as of August 1st 2024. The Resolution also provides that the term for payment of bioethanol shall not exceed thirty (30) running days as of the date of issuance of the purchase invoice.

Resolution 201/24 – Price of Biodiese

By means of Resolution Nº 201/2024, the Secretary of Energy set forth a new minimum price for the acquisition of biodiesel destined for mandatory mixture with diesel (under Law 27.640), applicable to operations performed as of August 1st 2024. The Resolution also provides that the term for payment of biodiesel shall not exceed seven (7) running days as of the date of issuance of the purchase invoice.

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