A total quota of $ 350 million is allocated to the Tax Credit Program – Commerce and Justice

The amount of $ 67,387,000 is allocated to the Central region (Córdoba, Santa Fe and Entre Ríos). MSMEs and work cooperatives may finance proposals of up to 30% of the total sum of salaries, wages and salaries and their respective employer contributions or returns, paid in the 12 months prior to the application. In the case of large companies, proposals of up to eight per thousand of the total of these items may be financed. The purpose of the measure is to contribute to satisfying the training needs of the personnel of companies / cooperatives through technological innovation, through reconversion, through the opening of new production lines or new commercial or productive establishments, among others.. (See requirements and conditions in attached annex)

Resolution 996 / 21- MT-SE

City of Buenos Aires, 09/27/2021

HAVING SEEN File N ° EX-2021-80973790- -APN-DGD # MT, Law N ° 22,317 and its amendments, Law of Ministries N ° 22,520 (text ordered by Decree N ° 438 of March 12, 1992) and its amendments and supplements, Law No. 27,591 of the National Budget for the year 2021, Decrees No. 50 of December 19, 2019 and its amendments, and No. 990 of December 11, 2020, Administrative Decision No. 1662 of September 9, 2020, Resolution of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY No. 784 of September 28, 2020, and

CONSIDERING:

That through Law No. 22,317 the Tax Credit Regime was created to promote the training of employed and unemployed workers through the intervention of companies through the cancellation of taxes whose collection, application and inspection corresponds to the FEDERAL PUBLIC REVENUE ADMINISTRATION.

That by Article 3 of Law No. 22,317 it was established that the annual quota of the aforementioned regime will be set annually in the general budget of expenses and calculation of resources of the National Administration.

That Law N ° 27,591 of the General Budget of the National Administration for Fiscal Year 2021, in its article 31, paragraph c), established in PESOS SIX HUNDRED FIFTY MILLION ($ 650,000,000) the annual tax credit quota corresponding to the year 2021 to be administered by the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY within the framework of what is regulated by Law No. 22,317.

That by Resolution of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY No. 784/2020, the PROFESSIONAL AND CONTINUING TRAINING PLAN was approved, which as an Annex is an integral part of the aforementioned Resolution, which aims to structure, systematize and promote programs, projects and actions developed within the scope of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY aimed at improving the skills, abilities and qualifications of workers in our country.

That by article 49 of the Annex of the Resolution of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY No. 784/2020, it was established that the execution of the tax credit quota that is assigned annually to the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY in the framework of the Tax Credit Regime created by Law No. 22,317 and amendments, is part of the PROFESSIONAL AND CONTINUING TRAINING PLAN and its administration will be in charge of the EMPLOYMENT SECRETARIAT, which will dictate the necessary regulations for its implementation.

That in the aforementioned framework, it is pertinent to establish the objectives, tax credit quota to be affected, lines of action and procedures for the execution of the tax credit available to the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY in the current year within the framework of Law No. 22,317.

That having been executed and found to be compromised part of the tax credit quota assigned for the current year to the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY in actions approved in the framework of calls made in previous years, whose execution and surrender terms were extended by the current health emergency derived from the COVID-19 pandemic, and the restrictive care measures applied to the FISCAL CREDIT PROGRAM corresponding to the year 2021, to be approved by this measure, a total tax credit quota of THREE HUNDRED FIFTY PESOS will be allocated MILLION ($ 350,000,000.-).

That the FISCAL CREDIT PROGRAM for the year 2021 will aim to strengthen the labor competencies of employed workers and the employability conditions of unemployed workers, contributing to the productivity and competitiveness of companies and work cooperatives.

That the General Directorate of Legal Affairs of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY has taken the appropriate intervention.

That this measure is issued within the framework of the provisions of Law No. 22,317 and in exercise of the powers conferred by Law of Ministries No. 22,520 (by Decree No. 438/1992) and its amendments, by Decree N ° 50/2019, by article 49 of the Annex to the Resolution of the MINISTRY OF LABOR, EMPLOYMENT AND SOCIAL SECURITY N ° 784/2020.

Thus,

THE EMPLOYMENT SECRETARY

RESOLVES:

ARTICLE 1 .- Approve, within the framework of the provisions of Law No. 22,317, the TAX CREDIT PROGRAM for the year 2021, which as ANNEX – IF-2021-87858737-APN-DNFC # MT is an integral part of this Resolution.

ARTICLE 2.- The NATIONAL DIRECTORATE OF CONTINUING TRAINING is empowered to approve the forms, operational instruments and instructions necessary for the implementation of the FISCAL CREDIT PROGRAM corresponding to the year 2021.

ARTICLE 3.- Register, communicate, publish, give it to the NATIONAL ADDRESS OF THE OFFICIAL REGISTRY and file.

Leonardo Julio Di Pietro Paolo

N. de R. – Published in the Official Gazette of the Nation No. 34,758 of September 28, 2021.

–