miércoles, 14 de septiembre de 2016

The President of Argentina Macri wants a supermarket, manages ZERO POVERTY

@mariuvidal @mauriciomacri @SanzErnesto @alfonsopratgay @BuryaileRicardo @marquitospena

                            Buenos Aires, September 4, 2016

His Excellency Mr. President
Ing. Mauricio Macri

Dear Sirs:

GO. down the conflict and insecurity is necessary.
Industrial consider as necessary to achieve bus Labor and Industrial Law.
This would facilitate launder more than $ S 200,000 million to produce and benefit more than 2 million unemployed people would achieve job, producing wealth throughout the country.
"You are holding RESPONSIBILITY AND LIABILITY on their backs."

His Excellency raise only requires Congress to making Labor and Industrial Law bus to submit is enacted.
Whose spirit is a census with the unemployed and those who entered the state since 2003 in municipalities, provinces and the nation.
Census achieved a new legal regime for staff working in the industry, trade and services, replacing established by Law No. 22,250, agiornada all unions in the country is instituted.

The idea is mancomunarla with the Draft law on Industrial Promotion Law 22.021 for a fair distribution of wealth and better institutions of the State authorities. Whose final spirit is that regional economies in cities of less than 60,000 inhabitants hire the census with the new Industrial and Labor Laws for just this reason 10 years will not be taxed tax, if bring a huge mass of legal and loyal money for the purposes the common good that is to rebuild the work of the world is family.

At Unionists say fear not, because you do not want to replace the current nor the workers and Guilds of Law 20,744 continue their benefit achieved to date nor the Omnibus precarious work of the Government and people today should abocar
 Presented at the National Congress on May 15, 2016, letter P 043.
 This Industrial Law we hereby present, to allow a compulsory insertion of people back to work, as the General said Peron. "... The individual must produce at least what you eat", we must strike a balance so that all who dream of a company itself will be released major regulations that make ineffective all industrial policies, both politicians speak, but that every step they take is to generate unnecessary costs falling behind the happiness of the people.
By the projected standards it is drawn to file solid companies that allow breaking the secular stagnation of the provincial economy, although at first they originate a distribution of tax revenues, it will be minimal and perfectly quantifiable originating, however, establishment of new jobs and creating economic activities based on their profitability, are permanent sources of tax revenue in the future.
Juan Ricardo Mussa
ID 4705745
541115 5660 7025








First Deputy copy of the Labor Project presented to Congress on 12.21.2015 in the SEC. P No. 159.
First Deputy copy of Industrial Promotion Project presented to Congress on May 17, 2016 with the SEC. P No. 061
Bill by the Industrial Promotion for a fair distribution of wealth and better institutions of the State authorities.
President of the Chamber of Deputies
Mr. Emilio Monzo
S / D
INDUSTRIAL PROMOTION SCHEMES-PROMOTION-FARMING-TAX CREDIT TAX EXEMPTIONS FAVORABLE TAX-TAX-DEDUCTION-TAX-IMPORTS DEFERRAL-RIGHTS-IMPORT DUTIES PROMOTIONAL-GROUNDWATER.
This TO-BILL might establish with the TO-WORK PROJECT filed S.E. on December 21, 2015 Identified letter P No. 159 new legal regime for staff working in the industry, trade and services, replacing established by Law No. 22,250,
ARTICLE 1. - Investments made in farms nature indicated, located in Argentina, in the period from 1st June 2016 and 31 December 2019, both dates inclusive, and located in all provinces of the Argentina Nation, in the period from August 1, 2016 and December 31, 2026, both dates inclusive, may be deducted from the taxable income of income tax, or that complement or substitute for :
a) agriculture and livestock, farms located throughout the country:
b) The installation of industries that benefit enterprises this Act shall in all cities of the country who reside less than 60,000 (sixty thousand) inhabitants and are excluded all provincial capitals, C.A.B.A., urban cone Bonaerense.
1. One hundred percent (100%) of the resulting amount by the difference between the values ​​corresponding to the existence of female bovine cattle, swine, goats and sheep, breeding farm, unrestricted by type or quality, at end of year in relation to the existence at the beginning of it, either by purchase or retention of production itself.
2. One hundred percent (100%) of the amounts invested in agricultural machinery, also understood as that used in livestock and that to complete the agricultural production cycle; tractors and trailers for agricultural use; traction elements and transport, excluding automobiles; in fire-fighting equipment; installations and refrigeration equipment, electrification or artificial insemination; in the laying of transmission lines of electricity; in barns, silos, dryers and elevators campaign; in fencing, fences, sleeves, wallows, pens and scales; in gouaches, mills, tanks, troughs, dams, wells and irrigation elements; in boreholes, pumps and motors for water extraction or drains, and those for water supply and drainage and irrigation systematization. These deductions shall be admissible only if made in new goods.
3. One hundred percent (100%) of the amounts invested in permanent pasture cultural works including land carried out in the exercise of implementation; in lucerne and perennial plantations; in green curtains against wind; in male breeding cattle, pigs, goats and sheep.
4. One hundred percent (100%) of the amounts invested in the only house built on site for the producer and for staff work and family and extensions thereof; in clearings work, chafing, leveling and fixing sand dunes.
The benefits agreed this subsection includes, as regards vineyards, fruit mountains, sisal agave, acacia and other textiles and other perennial plantings, all expenses that constitute implementation costs and achieved only in the case of vineyards, for to produce seedless raisins bound, early maturing table and selected for the production of fine and regional wines.
b) The industrial branches as determined by the Executive, one hundred percent (100%) of the amounts invested in machinery, equipment, facilities, while the case of new goods, and construction of civil works, used directly in the industrial process.
Tourism activities, one hundred percent (100%) of the sums invested in equipment and facilities, while the case of new goods, and the construction and expansion of buildings for hotels and restaurants.
The renovation of these properties will be in this subsection, only when it constitutes a real improvement introduced therein and not mere maintenance costs.
Businesses or farms which make investments included in the preceding paragraphs may deduct without prejudice to its count as spending-up to fifty percent (50%) of the amounts actually paid in each year and for the periods set out in the first paragraph , to persons established in the Argentina Republic, for salaries, salaries, wages and related labor services for social charges and fees. This deduction will be appropriate only for those directly affected activities and / or farm benefiting the benefits of this article.
The deductions provided in this article concerning the acquisition or construction of assets will be made in the fiscal year in which the assets are enabled.
In all cases the authorization shall be made prior to December 31, 2016. The remaining deductions will be practiced in the fiscal year in which investments are made, an increase in inventories of finance is determined to referred to in point 1 of subsection a) of this article or payments for the items mentioned in the preceding paragraph are cashed.
SECTION 2. - The following are exempt from income tax, or that supplement or replace the benefits from agricultural-livestock farms held in estates acquired or awarded by the Board of Sanitation Rural Property Indivisa and Minifundio of Argentina or by similar regime instituted by the Executive Branch to its jurisdiction. This franchise governed by fifteen (15) years from the award or purchase, according to the following scale:
        Year Percentage free
1 to 100%
2 "100%
3 "100%
4 "100%
5 "100%
6 "100%
7 "100%
8 "100%
9 "100%
10 "100%
11 "85%
12 "70%
13 "55%
14 "40%
15 "25%
For the purposes of the preceding paragraph, in cases where the award or purchase is effected subsequent to December 31, 2016, the franchise of this Article shall apply to annual periods are closed until December 31, 2026, inclusive.
Same exemption shall correspond to the profits arising from new agricultural-livestock farms, conducted by obtaining groundwater in areas determined by the authority of application and under the conditions it set. This exemption will apply to farms that start before August 31, 2016 and for the years to be closed until December 31, 2026, inclusive, and initiated in all provinces of Argentina from 1 August 2016, inclusive, and throughout Argentina from August 1, 2016, inclusive.
SECTION 3. - The following are exempt from income tax, or that complement or replace, profits arising from industrial holdings referred to in paragraph b) of Article 1 of this law, the branches that promotes Executive. This exemption applies to industries which begin operating before July 31, 2016 for fifteen (15) fiscal years from first closing after the launch. For those who start their implementation subsequent to 31 December 2026, for annual periods closed until December 31, 2026, inclusive.
The aforementioned exemption in the preceding paragraph shall proceed according to the scale of Article 2.
ARTICLE 4. - Farms that use of franchises in Article 1 are not reached by the provisions of Articles 2 and 3.
ARTICLE 5. - It will be exempt from income tax, or that supplement or replace the amount of profits from industrial farms conducted throughout Argentina, not included in Articles 1 or 3, reinvested during exercise prosecutor generated, or two (2) following the same immediate fiscal years, the concepts supported by Article 1, paragraph b), whose effect will be valued at two hundred percent (200%) of its value cost. This exemption shall apply throughout Argentina for the years ended since August 1, 2016 until December 31, 2026, both dates inclusive, and for the years ended since August 1, 2016 and until 31 December 2026, both dates inclusive.
In the event of not made the investment in the period indicated, the two-hundred percent (200%) of the amount invested shall not be charged as taxable income of the fiscal year in which the maturity of the contract occurs, it must update the respective amounts applying refresh rate referred to in Article 82 of the Law on income tax, text ordered in 1977 and its amendments, based on the closing month of the fiscal year in which operated the exemption, according to the table prepared by the Internal revenue Service for closing month of the fiscal year in which they must be imputation. For this purpose it is understood that the amounts invested primarily absorb exempt profits for the older fiscal years.
ARTICLE 6. - The following are exempt from paying emergency tax to agricultural production, or supplement or replace it, sales by the agricultural-livestock farms included in art. 2nd, they start their holding after the date of publication of this law in the Official Gazette. This exemption will be valid until December 31, 2026, inclusive.
ARTICLE 7. - The following are exempt from tax on capital companies, or that supplement or replace the Assets acquired holdings by application of the provisions contained in Articles 1 and 5. This exemption will apply to fiscal periods that those articles are concerned. Also will be exempt from tax on capital companies, farms comprising Articles 2 and 3. This exemption will apply to tax periods referred to in those articles and in accordance with Article 2 scale.
ARTICLE 8. - Industrial holdings referred to in Article 3, which are installed or installed throughout the national territory after the July 2016 including 31, shall enjoy the following exemptions on value added tax, or replacing it or supplement:
a) Release by sales in the domestic market and for fifteen (15) fiscal years from start-up, the resulting tax that Article 16 of the Law on value added tax, text ordered in 1977 refers to and as amended, without prejudice to its remaining subject to the provisions of the legal regime. The beneficiary company shall invoice the amount of tax due on sales in accordance with the laid down in Article 19 of the legal text, having it taxed tax character in order to become tax credit in subsequent stages.
b) Producers of raw materials or semi-finished, will be released in the amount of tax debit resulting from sales made to companies benefiting from the regime of this article, from day 1, and including the month of the implementation of these Ultimately, the value added tax and / or replacing or supplementing, without prejudice subject to the other provisions of the tax.
c) Companies selling assets to settle throughout the national territory promoted by this national system, linked directly to the production process of the farms covered by Article 3 parts, spare parts and accessories, will be released in the amount of tax debit resulting from sales made, the value added tax, or replacing or supplementing, without prejudice subject to the other provisions of the tax.
This franchise will reach only those assets necessary for the implementation, prior approval of the list by the Enforcement Authority is the National Executive.
d) The release indicated in subparagraphs b) and c) shall be subject to the effective reduction of prices for the assessment of the amount released. To fill this requirement only providers must bill the tax portion not released. They must also settle on the invoice or corresponding document marked "A responsible released VAT tax," and expressly stipulate the percentage or amount corresponding release. This amount shall be considered taxed tax and / or tax credit in subsequent stages.
e) The release established in subparagraphs a) and b) proceed in accordance with the scale set out in Article 2.
Meanwhile, the release provided in subsection c) proceed in accordance with the following scale:
 Year Percentage release
2016 100%
2017 100%
2018 100%
2019 100%
2020 100%
2021 100%
2022 100%
2023 100%
2024 100%
2025 100%
2026 85%
2027 70%
2028 55%
2029 40%
2030 25%
ARTICLE 9. - It will be totally exempt from import duties and all other duties, excise duties or import charges or because of it, with exclusion of the remuneration rates services- the introduction of capital goods, special tools or parts and component elements of such goods, which are intended to be used directly in the production process of the farms covered by Article 3. Considered port of shipment FOB value, while the same will not occur in the country in terms of efficiency, delivery and reasonable prices.
The exemption shall cover spare parts and accessories necessary to ensure the implementation and development of the respective activities, up to a maximum of five percent (5%) of the value of imported capital goods.
The exemptions provided above will be subject to verification of the respective destination.
Those capital goods, component parts or elements, parts and accessories which are placed under the previously established franchise, may not be sold, transferred or disaffected activity within five (5) years after its involvement . Failure to comply with this requirement shall be entered duties, taxes and charges that apply when such circumstances occur.
ARTICLE 10. - Acquirers of industrial plants owned by the Argentina Republic transposing them into actual production by the integral use of their facilities may receive the benefits of this Act, under similar subjects Article 3 conditions and to the extent that complying with the special conditions and the minimum period of continuity in the operation that purpose determine the respective National Executive, with the limitation that enjoy up to fifty percent (50%) of the benefits referred to in articles 3 7, 9 and 11, and one hundred percent (100%) of the benefits of Article 8.
ARTICLE 11. - Investors in companies included in Articles 2 and 3, will, at its option, some of the following franchises in respect of the investment amounts in each case approved by the Authority of Application:
a) Deferral of payment of sums to be paid in respect of income tax, tax on capital, tax equity and value added tax, or if any of those who replace or supplement - including their advances - corresponding to exercise overall due after the date of investment.
It shall be considered configured as investment capital is integrated or direct input is effected.
The amount of tax to be deferred will be equal to seventy-five percent (75%) of direct capital contribution or, where appropriate, integrated by shareholders, and may be attributed to any of the taxes listed in the first amount paragraph, at the option of the taxpayer. The enforcement authority after consultation with the Federal Public Revenue Administration, determined to demand guarantees to preserve the tax credit.
The deferred amounts not accrue interest and are canceled in five (5) consecutive annual installments starting in the sixth after the implementation of the project promoted exercise, the respective amounts must be updated in accordance with the provisions of Law 11,683.
b) Deduction from the taxable amount for the purposes of calculating the income tax or replacing or supplementing, the amounts effectively invested in the fiscal year, as direct capital contributions or subscription of shares integrations.
The respective investments should be kept in the equity of the owners for a period not less than ten (10) years from 1 agostosiguiente a year of actual investment. Not remain in equity shall enter the investment unpaid taxes plus interest and updating calculated according to the provisions of Law 11,683.
In cases of capital subscription franchise only enjoy the original subscriber.
ARTICLE 12. -The Benefits under the second paragraph of Article 1 and Articles 2, 3, 7 second paragraph, 8, 9, 10 and 11 require the prior presentation of the project to the enforcement authority, who granted deductions, exemptions and deferrals and if the extent thereof, taking into account the characteristics of the operation, investments to be made, the level of production, labor to occupy, and other circumstances that contribute to economic and social development of Argentina .
ARTICLE 13. - Increased existence of estate female to point 1 of subsection referred a) of Article 1, must be maintained for at least ten (10) days following fiscal periods that in which it was determined.
In addition, investments referred to by Articles 1 and 5 should be kept in equity holders, for a period not less than ten (10) years from the date of authorization, inclusive.
Failure to comply with the requirements stipulated above regarding the deductions provided for in Article 1, it shall reinstate the deduction which may have been made as well as the proportionate share of the concepts that the second paragraph of that article refers to 1 that I will have deducted, the tax balance of the year in which the failure occurs and must update the respective amounts by applying the update mentioned in Article 82 of the Law on income tax, text ordered in 1977 and its amendments, referring to month end of the fiscal year in which the deduction was made, according to the table prepared by the Federal Administration of Public Revenue for the month of closing the fiscal year in which they must be reinstated.
Failure to comply with the requirements of this article with respect to the investments referred to in Article 5, will result considered the respective amounts as amounts not invested with the consequences provided for therein.
The requirements set out in this article shall also apply in respect of the exemption provided in the first paragraph of Article 7. Failure to comply with them, it will be imputed as computable assets of the fiscal year in which the failure occurs the amount of goods considered exempt and must update the respective amounts by applying the update mentioned in Article 17 of the tax Act on capital, text ordered in 1977 and its amendments, based on the closing month of the fiscal year in which operated the exemption, according to the table prepared by the Federal Administration of Public Revenue for the month of closing the fiscal year in which the complaint must carry out.
ARTICLE 14º. - Companies benefiting from the regime of this law, in cases in which it requires, must meet the projects as a basis for granting the respective franchises, for which the enforcement authority will verify compliance plan investment and production or exploitation, and the terms and conditions set forth in the respective authorization.
ARTICLE 15. - Given the total or partial breach of the obligations set forth in the preceding article, companies will be automatically incorporated in default and lose all or part of the benefits that are there Were agreed. In such case, they must enter -whatever all or part of the taxes unpaid because of the promotion agreed with plus interest and updating of Law No. 11,683.
ARTICLE 16. - The Enforcement Authority shall have broad powers to monitor and evaluate compliance with the obligations of the beneficiary, deriving from the regime established by this law and impose the sanctions established in the following article
ARTICLE 17. - Failure by beneficiaries of the provisions of this law, its regulatory decree and the obligations of the act granting the benefits of a promotional nature, they will lead to the application of the following sanctions, without prejudice to those that may correspond under the law:
a) .- If merely formal and repeated breaches, fines of up to one percent (1%) of the amount updated project or investment;
b) .- In case of noncompliance not included in the preceding paragraph, graduated fines up to thirty percent (30%) of the updated project or investment amount.
In all cases the sanctions will graduate, given the seriousness of the offense and the extent of the breach, may fully or partially applied the penalties provided in subsections of this article.
The judicial collection of fines imposed will be by way of tax execution and to this end, once it has become final decision that imposed, the competent body shall issue the corresponding certificate of debt, which will serve as sufficient title this purpose.
ARTICLE 18. - The penalties provided in the preceding article shall be imposed under a procedure that ensures the right of defense that will determine the regulations and may be appealed by before the competent court within ten (10) business days of notification thereof.
ARTICLE 19. - The National Executive will act as Authority Implementation of this law will executive branches to the Argentine Provinces, as appropriate, except on industrial projects, in which case will Enforcement Authorities the Ministry of Economy of Argentina and / or Provincial powers before mentioned, according to the following rules:
a) For projects that do not exceed the sum of fifteen million pesos ($ 15.000.000.-), the respective province carry out the assessment and issue the administrative act ruling on the requested promotional benefits;
b) For projects that exceed the sum established in paragraph a), and up to thirty million pesos ($ 30,000,000) the respective province will conduct the evaluation and communicate the results to the Ministry of Industry and Mining and after the will report the latter issue the administrative act ruling on the requested promotional benefits.
c) For projects exceeding fifty million pesos ($ 50,000,000, -), the respective province conduct the assessment, communicate the results to the Ministry of Industry and Mining and will solve itself or propose to the Ministry of Economics nation or the National Executive, the issuance of the administrative act ruling on the promotional benefits, according to the powers set out in relation to the amount by law 21,608 and its regulations.
d) For projects of high technological development, laboratories, electrical safety, another computer, software, meteorology, aircraft factories, manufacture of war materials, exceeding one billion pesos ($ 1,000,000,000, -), the respective province will conduct the evaluation of the CONICET, communicate the results to the Ministry of Industry and Minerals and this will resolve itself or propose to the Ministry of Economy of the Nation, the enforcement authority in these cases will be the exclusive competence of the National Executive, the issuance of the administrative act ruling on the promotional benefits, according to the powers set out in relation to the amount by law 21,608 and its regulations.
In all cases, the project evaluation should determine its technical and economic and legal feasibility, according to the provisions of the law 21.608 and its regulations.
The Faculty granted to the executive powers of the provinces on industrial projects it is until it enters into force the National Industrial Promotion Law for all provinces, and until 30 July 2016. After that deadline expired, the Power Executive may provide for the extension of this power for successive periods of three (3) years, after evaluation of these arrangements to be made by the Ministry of Industry and Mining.
The amounts set out in subparagraphs a), b) and c) of this article will be updated monthly by applying the rate referred to in Article 82 of the Law on income tax, text ordered in 1977 and its amendments, based on the month August 2016, indicating the table prepared by the Federal Administration of Public Revenue for the month in question.
In all cases of farms to settle in border areas or security, the project must have intervention and after consulting the Ministry of Defence. When the project will try on an industry related to national defense and security or an industry to settle in safe areas, also as if the developer were a foreign investor or a local company with foreign capital, it shall follow the procedure established in Law No. 21.608, Article 11, second paragraph a) and b).
ARTICLE 20. - The beneficiaries of the scheme of this law may not usufructuar the tax advantages of other systems of general or special promotion, except those established by Law No. 21,695 Law and Article 89 of the Law on income tax, text ordered in 1977 and as amended, provided that the case of investments covered by Article 1 of this law, or concerned subjects that make use of franchises Article 2 thereof.
ARTICLE 21. - They shall stipulate ten (10) years actions to enforce the obligations of this law or to apply sanctions resulting from noncompliance. The term is counted from the time when compliance must be paid. The suspension and interruption of limitation shall be governed by the provisions of Law No. 11,683.
ARTICLE 22. - The theoretical fiscal cost of the benefits of this law regime should be considered for the purpose of fixing the quota that Article 10 of the provision 21,608 facto concerns. To this end the Enforcement Authority shall provide the Ministry of Finance the relevant information.


Juan Ricardo Mussa
ID 4705745


CHAPTER I




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