La IGJ aprobó las normas reglamentarias de las Sociedades por Acciones Simplificadas SAS

Por medio de la Resolución General 6/2017 de la Inspección General de Justicia, publicada en el Boletín Oficial del 27/07/17, se aprobaron las normas de las Sociedades por Acciones Simplificadas SAS respecto a las cuestiones atinentes a la inscripción registral como así también de otros actos y documentos derivados de su funcionamiento.

A continuación el texto completo de la norma

Resolución General 6/2017

Sociedades por Acciones Simplificadas. Apruébanse Normas.

Buenos Aires, 26/07/2017

VISTO la Ley N° 27.349 y el expediente N° 5142807/7754393 del registro de esta Inspección General de Justica y

CONSIDERANDO,

Que la Ley N° 27.349 ha regulado en su Título III la denominada Sociedad por Acciones Simplificada (SAS) creando un nuevo tipo societario.

Que, según surge de su articulado, esta figura se sujeta al ordenamiento previsto en la Ley N° 27.349, y supletoriamente a las disposiciones de la Ley General de Sociedades N° 19.550 (t.o. 1984) en cuanto se concilien con dicha ley.

Que las diversas cuestiones atinentes a la inscripción registral de la SAS como así también de otros actos y documentos derivados de su funcionamiento, determinan la intervención de este Organismo en orden al dictado de las normas reglamentarias de aplicación.

Que, a los efectos del dictado de la presente, la Ley N° 27.349 no requiere la conformidad administrativa del instrumento constitutivo de la SAS y su contralor durante su funcionamiento, disolución y liquidación, por cuya razón las normas reglamentarias que se dictan se fundan únicamente en la competencia de este Organismo como Autoridad a cargo del Registro Público local.

Que, de conformidad con lo establecido en la Ley N° 27.349, las SAS que se constituyan estarán regidas por las normas establecidas en dicha ley, por las disposiciones previstas en el instrumento constitutivo sobre la base de la autonomía de la voluntad y, supletoriamente por la Ley General de Sociedades N° 19.550 (t.o. 1984) en cuanto se concilien con la Ley N° 27.349. Asimismo, y en atención al cambio de paradigma que importa este nuevo tipo societario, será de aplicación la presente Resolución y, supletoriamente la Resolución (G) IGJ N° 7/2015 en todo aquello que no se encuentre contemplado, siempre ajustando su interpretación a las finalidades de la Ley N° 27.349;

Que, en atención a la creación e inscripción registral de la SAS por medios electrónicos y con firma digital, se instituye un sistema de gestión que permite alcanzar los objetivos que propone la nueva legislación, con indicación de los distintos pasos a seguir, y requisitos formales de constitución.

Que, en igual sentido, se consignan sucesivamente, los actos que se inscriben y los documentos digitales registrables y su publicación, tomando en consideración el nuevo sistema de gestión electrónica que se incorpora al proceso de inscripción, conforme las previsiones del Decreto N° 561/2016 y sus modificatorios y Decreto N° 1063/2016 y la Resolución de la Secretaría de Modernización Administrativa N° 12/2016.

Que, la regulación sobre los requisitos exigibles en relación a las personas humanas y jurídicas socios y demás datos que contiene el instrumento constitutivo de la SAS, se ha ceñido a aquellas cuestiones que presentan una novedad.

Que, con igual criterio, las normas detallan los aspectos atinentes a las variaciones del capital social, aportes, prestaciones accesorias, destacando en este caso que no integran el capital social, aportes irrevocables y su remisión a la Resolución (G) IGJ N° 7/2015, debiendo interpretarse su aplicación armónicamente y en la medida que sus normas se concilien con la letra y las finalidades de la N° 27.349.

Que, en cuanto el régimen de administración y representación, se ha tomado en cuenta la aplicación supletoria de la sociedad de responsabilidad limitada y los señalados fines de la Ley especial regulatoria de la SAS, no exigiéndose garantías a los administradores.

Que, la similitud de situaciones que pueden presentar las reorganizaciones societarias en general y su aplicación a la SAS, justifican razonablemente las remisiones que se establecen, salvo el supuesto de transformación del artículo 39, último párrafo de la Ley N° 27.349, cuya redacción amerita la aclaración que se propicia.

Que de igual modo, se ha contemplado en la presente la aplicación de las normas sobre registros digitales de conformidad con lo dispuesto por el artículo 58 de la Ley N° 27.349, superando cualquier divergencia interpretativa a su respecto.

Por ello y lo dispuesto por los artículos 3, 4, 11 y 21 de la Ley N° 22.315, los artículos 1, 2, 5 del Decreto Reglamentario N° 1493/1982 y normativa concordante,

EL INSPECTOR GENERAL DE JUSTICIA

RESUELVE:

ARTÍCULO 1°.- Aprobar las normas de la Inspección General de Justicia relativas a las Sociedades por Acciones Simplificadas (SAS) que, como Anexo “A” y sus propios Anexos A1, A2 Y A3 forman parte integrante de la presente Resolución.

ARTÍCULO 2°.- Con la finalidad atender a eventuales situaciones no previstas derivadas de la Ley N° 27.349 y los nuevos procesos tecnológicos incorporados, la INSPECCIÓN GENERAL DE JUSTICIA podrá aplicar en los actos sujetos a su competencia, cualquiera sea el carácter de éstos, la doctrina, criterios y jurisprudencia emergente de sus resoluciones generales y particulares y dictámenes anteriores a las normas que se regulan, en todo cuanto ello no sea incompatible con la Ley N° 27.349, el instrumento constitutivo y la presente Resolución.

ARTÍCULO 3°.- Delégase en las Direcciones y/o Jefaturas de Departamento en los términos del artículo 21, inciso d), de la Ley N° 22.315, la emisión de las instrucciones de servicio necesarias para la aplicación de la presente Resolución y para cubrir aquellos aspectos procedimentales no previstos en ella ni en la normativa legal y reglamentaria de aplicación supletoria, con el objeto de dar mayor agilidad y flexibilidad en el cumplimiento de los trámites, y siempre y cuando se tenga en cuenta la letra y el espíritu de la Ley N° 27.349 y el principio esencial de autonomía de la voluntad reflejada por los socios de la SAS en el instrumento constitutivo.

ARTÍCULO 4°.- La presente Resolución entrará en vigencia el día 1ro. de septiembre de 2017.

ARTÍCULO 5°.- Regístrese como Resolución General. Publíquese. Dese a la DIRECCIÓN NACIONAL DEL REGISTRO OFICIAL. Comuníquese a las Direcciones y Jefaturas de los Departamentos y respectivas Oficinas del Organismo y al Ente de Cooperación Técnica y Financiera, solicitando a éste ponga la presente resolución en conocimiento de los Colegios Profesionales que participan en el mismo. Para los efectos indicados, pase al Departamento Coordinación Administrativa. Oportunamente, archívese. — Sergio Brodsky.

NOTA: El/los Anexo/s que integra/n este(a) Resolución General se publican en la edición web del BORA -www.boletinoficial.gob.ar- y también podrán ser consultados en la Sede Central de esta Dirección Nacional (Suipacha 767 – Ciudad Autónoma de Buenos Aires).

e. 27/07/2017 N° 53562/17 v. 27/07/2017

Anexo I

Anexo II

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