SIC and PME RESOLUTION 11/10
Buenos Aires, February 5, 2010
BO: 02/09/1910
schemes promotion. Industrial promotion. System of local investment incentive for the manufacture of motorcycles and motorcycle. Law 26,457. Procedure for filing and processing of membership applications.
1 - To be able to access the benefits provided for in art. 2 of Law 26,457 individuals or legal persons holding companies based in the country, duly registered with the Public Registry of Commerce, who are manufacturers of motorcycles, other vehicles within the art. 28 of Annex 1 to Art. 1, Disc. 779, dated November 20, 1995, under the L, ATVs and / or engines for vehicles listed above; included in the list, as Annex I with a sheet, form an integral part of this resolution.
They must be registered in the Register of the National Industrial and Production Companies Registry of Motor Vehicles and Auto Parts, both under the National Directorate of Industry of the Secretariat for Industry of the Ministry of Industry, Commerce and Small and Medium Enterprises of the Ministry of Industry and Tourism.
Article 2 - For the purposes of the provisions of ss. 1 and 13 of the annex to Disc. 1857, dated November 26, 2009, applications for membership from companies interested in joining the scheme established by Law 26,457 must observe the provisions of the "Guide for the Submission of Applications for Membership - Law 26,457," which, as Annex II of fourteen leaves, is an integral part of this resolution.
Article 3 - The goods may be imported under the terms of art. 7 of Law 26,457 are included in the positions of the Mercosur Common Nomenclature (NCM) as detailed in Annex III, with three leaves is part of this measure.
purposes of tariff treatment provided in Tit. II, ch. II of the Act shall apply as usual criteria used by the Directorate General of Customs of the Federal Tax Public autonomous entity within the scope of the Ministry of Economy and Public Finance, in differentiating between "Completely Built Up (CBU)", "Completely Knocked Down (CKD)", "Semi Knocked Down (SKD), assemblies and subassemblies parts and pieces.
Article 4 - The goods may be imported under the terms of art. 13 of Law 26,457 are included in the tariff of Mercosur Common Nomenclature (NCM) as detailed in Annex IV, with three leaves is part of this resolution.
Article 5 - For the approval of the program applicants must submit, an affidavit, the guide mentioned in art. 2 of this measure, together with the respective annexes and additional documents requested, signed by the legal representative of the company in all its folios, they must submit the amount of investment involved, declared as stipulated by art. Annex 3 of the Disc. 1.857/09, all being certified by the external auditor endorses the statements.
declared that investments have been made prior to the approval of the projects will be eligible after audit by the enforcement authority under the respective beneficiaries.
Presentation should be made to the Department of Posts and Notices Mesa Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises of the Department of Posts and Notifications tables, under the Directorate General of Shipping and Bureau of inputs, under the Secretariat for Administration and Asset Standardization of Legal and Administrative Secretariat of the Ministry of Economy and Public Finance, located on Avenida Julio Argentino Roca N º 651, Ground Floor, Sector 11 and 12, Ciudad Autónoma de Buenos Aires.
The submission referred to above have the following procedure:
a) The Department of table entries and notifications Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises forward the submission to the National Directorate of Industry, under the Secretariat of Industry, the Ministry of Industry, Commerce and Small and Medium Enterprises, Ministry of Industry and Tourism the purpose of continuing the project approval process.
b) The Department of Industry, within ten working days from receipt thereof, proceed to the analysis of documentation to verify compliance with all requirements established by Law 26,457, the Disc. 1.857/09 and the present resolution.
c) If it is found that there are shortcomings or inconsistencies in the presentation, the aforementioned National intimate the applicant to remedy the same, within fifteen working days, extendable once for a similar term.
d) Having fulfilled the above mentioned extremes, and with the participation of competent legal services, the Secretariat for Industry of this Department shall submit, within ten working days, the relevant draft resolution to the Ministry of Industry, Trade and Small and Medium Enterprises, along with the evaluation report produced by the National Industry by which it proposes to approve or reject the program presented under the "Regime of local investment incentive for the manufacture of motorcycles and motorcycle" created by Law 26,457.
Article 6 - For the purpose of approving applications for membership will be considered the extremes set by the art. 14 of the annex to Disc. 1.857/09.
7 - The planned investment in membership applications that are benefiting from the regime established by Law 26,457 will become effective within the period provided for in art. 15 of the annex to Disc. 1.857/09 and may not extend beyond twelve months after approval program by the enforcement authority.
When special circumstances deemed necessary by the granting of an extension, the petitioning company must prove to the Secretariat of Industry that there are good reasons that prevent making effective investments in the period provided above. In this case, the enforcement authority may grant an extension for a period not to exceed twelve months.
Article 8 - Companies that are benefiting from the scheme inform the enforcement authority the date of commencement of commercial production of each vehicle and / or engine included in the program, a statement affidavit. This date will be the one recorded in the first bill of sale of commercial production attributable to the specific program, individually determined.
Section 9 - For the purposes of the provisions of ss. 18, 19 and 20 of the annex to Disc. 1.857/09, Staging Certificates will be issued at the request of the companies that have approved programs, a semester ahead according to plan production and import projects approved by the enforcement authority. The certificate shall be nominative and not transferable and the amount in U.S. dollars, reported in the membership application approved, and not more than half globally for each fifty percent (50%) of the limits set by the incs. a) b) of Art. 18 of Law 26,457.
The enforcement authority may increase by ten percent (10%) the percentage set forth above, provided that the recipient clearly established that due to seasonality affects the production schedule.
Article 10 - For the purposes stated in the previous article beneficiary companies must submit an affidavit with the following information:
a) Manufacturing and Sales Program biannual
Each semi-annual presentation to obtaining Certificates of Relief tariff report production and local market sales and exports attributable to the immediately preceding semester program, and the forecast for the semester for which the certificate is requested tariff relief.
b) List of goods for which tariff relief is sought:
must be informed: a) the part code, b) a description in English; c) the position of the Mercosur Common Nomenclature (NCM), d ) vehicle model which is intended; e) supplier identification; f) country of origin; g) purchase order number, h) expected date of importation; i) quantity, j) FOB unit price; k) total FOB price, l) the total CIF value; m) value of import duties without reduction, n) value of import duties relief, and N) amount of relief. The data will be presented per item of motorcycle parts, CKD, SKD and CBU, by the request for tariff reduction. The value of the tariff reduction will be calculated on the basis of forecasts of the arts. 7 and 8 of Law 26,457. The monetary values \u200b\u200bare expressed in U.S. dollars calculated at the average exchange rate, buyer-seller, the Banco de la Nacion Argentina, autonomous entity within the scope of the Ministry of Economy y Finanzas Públicas, correspondiente a la fecha de presentación de la solicitud del certificado.
c) Personal ocupado afectado al programa:
La empresa beneficiaria deberá declarar la cantidad de trabajadores ocupados promedio mensual afectados al programa en el semestre anterior y la previsión para el próximo. Comprende el personal en relación de dependencia debidamente registrado conforme el libro especial previsto por el art. 52 de la Ley de Contrato de Trabajo 20.744, t.o. en 1976 y sus modificaciones. A fin de acreditar el cumplimiento de este requisito para el semestre anterior al de la solicitud del Certificado de Desgravación Arancelaria, la beneficiaria deberá acompañar copias de los Fs. de DD.JJ. F-931, Federal Administration of Public Revenue, with the corresponding receipt.
d) Declaration by the Beneficiary:
The beneficiary's legal representative or attorney with sufficient powers, made the statement that the formula in the model as Annex V with three leaves, integrates this resolution. This signature must be authenticated by a notary public and legalized by the respective Association of Notaries, as it is not a clerk of the Autonomous City of Buenos Aires.
e) Use of software required:
The Ministry of Industry, Commerce and Small and Medium Business Qualifying companies will provide software application required for the Certified Staging. With each application the beneficiaries will accompany a magnetic medium with the same content of the tables attached.
11 - Compliance with the commitments set in the inc. b) Art. Annex 2 of the Disc. 1.857/09 shall be maintained during the period to maintain beneficiary status. The content and frequency of these presentations will be made under the procedure laid down in Art. 10 of this resolution.
Article 12 - The Certified Staging reference to art. 8 of Law 26,457 and the art. 18 of the annex to Disc. 1.857/09 shall be valid for twelve months from the date of issuance and may be requested up to one month before the semester in advance of production as provided by art. 8 of this resolution. Authorized to deduct the amount may be applied indiscriminately to any of the positions of the Mercosur Common Nomenclature (NCM) recorded on each certificate. Completed the approved program to the company, no new certificates will be given.
13 - Companies that have approved programs may apply for tax bonds provided by Tit. III, Cap. II, of Law 26,457, on value of local procurement of parts, subassemblies, assemblies, motorcycle parts, dies and molds, that the conditions of national origin provided by the arts. 22, 23, 24 and 25 of the annex to Disc. 1.857/09. Applications for fiscal Bono made by companies will be held on a quarterly basis.
14 - motorcycle parts suppliers hit by the expected profits Tit. III, Cap. II, of Law 26,457 must register with that purpose to develop the Federal Administration of Public Revenue in the terms and conditions to be established.
Article 15 - For the purposes of the provisions of art. 13 of this, the beneficiaries must submit an affidavit with the following information:
a) Overview of operations for the request for the fiscal Bono:
I. Invoices, debit notes and credit and delivery notes:
Each application shall be accompanied by a list of local motorcycle parts purchases to be subject to the Bond, made directly to manufacturers in the country, sorted by date of receipt of goods by the recipient, using the model as Annex VI with two leaves, is part of this resolution.
The list may be incorporated into the motorcycle parts delivered to the recipient from date of commencement of commercial production declared. Shall be deducted the value of the engines have been the subject of benefits under the terms of the law.
The list must contain: a) item code billed; b) description of the English language, c) type of voucher, invoice, credit note, debit note, credit note factory, debit note factory or refer invoice d) voucher number; e) date of receipt; f) Electronic Authorization Code (FAC), g) date of receipt by the beneficiary of the pieces submitted by the supplier to the beneficiary; h) quantity Parts delivered subject the tax benefit; i) unit price (excluding VAT), j) total (amount per unit price) and k) tax benefit amount requested.
The amount of requested tax benefit will be calculated based on the date of commencement of commercial production of the approved program and to the rates and schedule in the art. 12 of Law 26,457.
II. Financial expenses, allowances and returns:
For the purposes of determining the amount subject to the benefit should be reported in the listing, and deducted from the type of document that appropriate amounts for cost of marketing, financial and / or discounts and / or bonuses paid by the buyers attached the regime. Returns to suppliers will also be reflected in the list following the procedure established in the previous section.
III. Identification of items:
The identification of each item in the spreadsheets and presentations all accrued for each beneficiary is given by a serial number that will be generated in column 1 of the analytical form. That number will correlate to all suppliers and for all presentations.
IV. Subscription of presentation:
All presentations, and at the end of the partial listing of each provider, the company's legal representative endorse motorcycle parts the list of invoices and packing slips according to the formula specified in the model as Annex VI, is attached hereto as an integral part thereof. This signature will be notarized and legalized by the respective Association of Notaries, as it is not a clerk of the Autonomous City of Buenos Aires.
V. Declaration:
The beneficiary's legal representative made the statement that the formula in the model in Annex VI. This signature will be notarized and legalized by the respective Association of Notaries, as it is not a clerk of the Autonomous City of Buenos Aires.
VI. Certification:
The entire documentation to be submitted to obtain the tax benefit of the Bond shall be certified by the external auditor endorses the statements of the undertaking, with the detailed requirements in Annex VII, that a piece is part of the this resolution.
b) List of suppliers:
must be submitted a list of suppliers of motorcycle parts related to each request for fiscal Bono according to the model in Annex VIII, with a sheet forming part of this resolution.
c) Industrialization by others:
In the case of motorcycle parts, with input from property of the beneficiary were undergo a process of industrialization by third parties, the amount subject to benefit processing correspond to the value calculated according to the provisions of para. a) II, excluding the value of inputs owned by the recipient.
d) Use of software required:
The Ministry of Industry, Commerce and Small and Medium Enterprises of the Ministry of Industry and Tourism will provide the beneficiaries a software required for the application of fiscal Bono. With each application the beneficiaries will accompany a magnetic medium with the same content of the tables attached.
Article 16 - The tax concession for Bono tit. III, Cap. II, of Law 26,457 will be valid for twelve months from the date of issuance and may be requested from the date of commencement of commercial production of each vehicle and / or engine as provided by art. 9 of this resolution and until six months after the last production year of the program approved.
17 - For each application for a Certificate of Tariff Reduction and / or fiscal Bono, the beneficiaries must attach proof of having provided the security for the Federal Administration of Public Revenue to the procedures that the agency established by the total amount of benefits to receive in each of the emissions, as provided by art. 40 of the annex to Disc. 1.857/09. Once applied
Bond and / or certification, the recipient must provide a guarantee for the amount of the benefit enjoyed, leaving his return pending the outcome of the annual audit for the period of obtaining the benefit. To this end may use any of the guarantees provided by the 2435 General Resolution, dated April 7, 2008, Federal Administration of Public Revenue.
Article 18 - Application for Certificate Presentations Staging and fiscal Bono will be made to the Department table entries and Notifications Area of \u200b\u200bIndustry, Commerce and Small and Medium Business, located at Avenida Julio Argentino Roca N º 651, Ground Floor, Sector 12, City of Buenos Aires, addressed to the National Directorate of Industry, under the Secretariat Industry of the Ministry of Industry, Commerce and Small and Medium Enterprises of the Ministry of Industry and Tourism. The above address
verify compliance with the formalities and requirements established by Law 26,457, on the Disc. 1.857/09, by this resolution and additional rules that may apply. If they do not submit comments, the National Industry draw up a detailed report of the analysis and send it to the Secretariat of Industry for approval of Certificates of Relief and / or tax bonds requested by the beneficiaries. The processing of Certificates of Relief Bonds or prosecutors when the applications do not provide comments or require clarification or additional documentation will be issued within twenty working days of request.
19 - For the purposes of the provisions of art. 33 of the annex to Disc. 1.857/09, the following parameters set percentage for the purposes of considering that there are significant deviations that could be considered Misdemeanors:
a) Where the annual compliance program approved production exceeds twenty percent (20%) of the units involved, broadly considered.
b) When the import of motorcycle parts with tariff which does not correspond to the number of units produced exceed one percent (1%). As for the sets, subsets, CKD and SKD any difference to the units is considered significant deviation. In both cases no significant deviation will be considered if the beneficiary to demonstrate conclusively that such property is kept or maintained in inventory for production.
c) Where the annual compliance committed exports exceed twenty percent (20%) of the approved units, generally considered. Not be considered a breach of the export program where the percentage of decline is offset by domestic sales. When they were issued Certificates of tariff reduction under the conditions specified in the inc. b) Art. 8 of Law 26,457, will intervene to the Directorate General of Customs, under the terms of art. 40 of Tit. Annex V to Disc. 1.857/09.
Article 20 - When production of the models approved annually exceeds twenty percent (20%) of the units involved, overall, to continue getting Certified Staging by increases above this percentage, the recipient must submit an extension of the program for approval.
Article 21 - Approval of the Certificate of Relief model tariff as Annex IX, with a sheet, a part of this resolution.
22 - Approval of the bond model for national taxes as Annex X, with a road part of this resolution. Notwithstanding the existence of certificated referred to Bono, the benefit will be implemented through an electronic Bono.
23 - To authorize the Secretariat of Industry to issue and sign Staging Certificates and the Bonds for the payment of national alluded to above. The Secretariat of Industry may delegate the issuance and signing of these documents in authority by not less than the national director. The information contained in the certificates and bonds issued will be forwarded to the Federal Administration of Public Revenue via electronic data. Also, for the same proceedings shall inform developments involving modification, suspension or revocation of benefits granted.
Article 24 - The enforcement authority must provide an annual audit.
Article 25 - For the purposes of art. Annex 39 of the Disc. 1.857/09, fixing the cost of inspection and control activities by the beneficiaries on the one point five percent (1.5%) of the benefits to be gained by companies with approved programs, according to forecasts Tits. II and III of Act 26,457.
26 - Payments for verification activities and comptroller should be entered in the escrow account to such effects in the sector will open accounts with the Banco de la Nacion Argentina, the Delegation II of the Directorate General of Administration . dependent on the Secretariat for Administration and Asset Standardization Secretariat Legal and Admnistrativa the Ministry of Economy and Public Finance, highlighted in the headquarters of the Ministry of Industry, Commerce and Small and Medium Enterprises of the Ministry of Industry and Tourism.
27 - Certificates of tariff reduction and tax bonds are issued to companies that have approved programs will be delivered to its beneficiaries with proof of payment mentioned in the previous article by presenting the relevant proof of payment, which must be incorporated in each administrative record.
28 - Breaches of the provisions of Law 26,457, the Disc. 1.857/09, in this resolution and additional rules and clarifications resulting from the application will result in the application of the penalties provided in Tit. IV, Ch. II, of Law 26,457.
29 - For the purposes of the provisions of art. 34 of the annex to Disc. 1.857/09 for the implementation of the sanctions provided in Tit. IV, Ch. II, of Law 26,457 should follow the procedure provided in articles. 30 to 47 of this resolution.
Article 30 - When as a result of audit reports of third-party claims made against the authority of office application or alleged violations are detected that could be considered minor errors in terms Art. 17 of Tit. IV, Ch. II, of Law 26,457, the National Directorate of Industry orders the recipient to within ten working days to give effect to the obligation delayed or omitted and make the downloader.
31 - Presented a discharge or the deadline for doing so, the National Directorate of Industry will prepare a detailed report about the existence or nonexistence of the alleged infringement and shall submit the case to the Ministry of Industry, Commerce and Small and Medium Business for it, after the intervention of the Legal Division Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises dependent on the Secretariat for Coordination of the Ministry of Industry and Tourism, issued the corresponding resolution in terms of art. 19 of Law 26,457.
32 - In case of having offered proof that the National Directorate of Industry deems it appropriate, the Department of Industry, Commerce and Small and Medium Enterprise, where share the opinion expressed may order the corresponding judicial investigation in terms of art. 35 et seq of this resolution.
Section 33 - During the pendency of proceedings under ss. 28 and 29 of this measure would not be from the granting of benefits under in Law 26,457.
34 - The administrative penalty proceedings shall be conducted automatically for third-party complaint against the enforcement authority or as arising from the audit reports, when apparent violations are detected that could be considered serious misconduct in terms of art. 18 of Tit. IV, Ch. II, of Law 26,457, the National Directorate of Industry will prepare a detailed report of these, it will submit to the Ministry of Industry, Commerce and Small and Medium Enterprises for it, if deemed appropriate and after the intervention of the Directorate of Legal Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises open the summary available to the company.
35 - The proceedings are confidential until notification of the act provides that proceedings.
Article 36 - Sorted preliminary investigation, the case will turn to the Legal Division of the Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises for the appointment of the investigating judge instructor.
subsequently notify the beneficiary of the administrative act to open the summary within ten days submit his rebuttal, offers evidence and accompanying documentation it deems appropriate.
Article 37 - Submission discharge, if have offered evidence, the instructor will provide the investigating judge deemed inadmissible, rejecting as irrelevant or merely founded the dilatory.
then open the case to trial and set a deadline for their production, which may not exceed thirty days. The probation period may be extended only founded as a one-time and for a period not to exceed the originally established.
Article 38 - all are admissible evidence. The production and cost will be in charge of the executions.
39 - In any instance of the procedure and in order to carry out its duties, the investigating judge may instructor require the intervention of agencies with expertise in the matter as it deems appropriate.
Article 40 - The letters addressed to public bodies shall be removed within twenty days, for which purpose the prosecution shall establish on the record in the processing of them within five days of notification that the act ordered .
Article 41 - Produced the test shall dismiss the period. Subsequently, the summary shall be granted within ten days to take view of the proceedings and present his case.
Article 42 - Submission allegation or the deadline for doing so, the investigating judge instructor draw a report with summary conclusions and propose measures to be implemented, following the respective draft resolution.
The proceedings will be submitted to the Ministry of Industry, Commerce and Small and Medium Enterprises for it, after the intervention of the Legal Division Area of \u200b\u200bIndustry, Commerce and Small and Medium Enterprises, issued by the corresponding resolution terms of art. 20 of Law 26,457.
Article 43 - Notifications will be made at home consists of the beneficiary to claim the benefit, which will be valid all notifications by the competent authorities. Art
44 – Cuando el hecho que motiva el sumario constituya presunto delito de acción pública, el instructor sumariante deberá realizarse la denuncia judicial correspondiente, con testimonio o copia certificada de las piezas que se consideren pertinentes.
Art. 45 – Cuando no se hubiere previsto un plazo especial para la contestación de vistas y traslados, el mismo será de cinco días hábiles.
Art. 46 – La Ley Nacional de Procedimientos Administrativos 19.549 y el Reglamento de Procedimientos Administrativos, Dto. 1.759/72, t.o. en 1991, serán aplicables supletoriamente al régimen establecido por la presente resolución.
Art. 47 – La presente resolución take effect from the day following its publication in the Official Gazette.
Article 48 - By.
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