The Government of Argentina promulgated this Monday (08.07.2024/XNUMX/XNUMX) the “Law of Bases and Starting Points for the Freedom of Argentines” and the package of “Palliative and Relevant Fiscal Measures”, through the Decrees 592 y 593.
Basic Law
With its publication in the Official Gazette, the “Ley de Bases” (Bases Law) comes into force on July 9, 2024, except in the chapters or titles where otherwise indicated; while the entry into force of the fiscal package is immediate.
According to the provisions, the "Bases Law" declares a public emergency in administrative, economic, financial and energy matters for a period of 1 year, delegates to the National Executive Branch certain powers provided for by this law, linked to specific matters of administration and emergency, in accordance with Article 76 of the National Constitution, and contains a broad reform of the State, with the transformation of areas, the elimination and modification of current regulations, the creation of articles that seek to deregulate the economy, a labor reform and the implementation of the Incentive Regime for Large Investments (RIGI).
The standard bears the number 27.742, is divided into nine titles, consists of 238 articles and contains an annex with six public companies subject to privatization. (Analysis of the Basic Law)
Fiscal Measures Law
Regarding the package of “Palliative and Relevant Fiscal Measures”, the Regime for the Regularization of Tax, Customs and Social Security Obligations, with the aim of achieving voluntary payment of these obligations.
Within this framework, the aim is for taxpayers and those responsible to adhere to the regime, obtaining different benefits depending on the type of adhesion, the type of debt they have and the nature of the subject.
Taxpayers and those responsible for tax and customs obligations and social security resources whose application, collection and inspection are the responsibility of the Federal Public Revenue Administration, may claim for obligations due as of March 31, 2024, inclusive, and for violations committed up to that date, whether or not related to those obligations. This claim may be made from the date of entry into force of the regulations issued by the Federal Public Revenue Administration and up to one hundred and fifty (150) calendar days after that date, inclusive.
The enacted text contains modifications to the Personal Property Tax, reintroduction of the Income Tax, changes to the Simplified Regime for Small Taxpayers, includes the possibility of regularizing undeclared assets and property (money laundering), among other measures.
The tax package was registered under Law No. 27.743 and consists of eight titles and 105 articles.
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