Se actualizaron los montos para acreditar solvencia y constituir garantía respecto del despachante de aduana y el agente de transporte aduanero

Por medio del Decreto 79/2015, publicado en el B.O. del 02/02/2015, se modificó el Decreto N° 1.001/1982 reglamentario del Código Aduanero (Ley N° 22.415 y sus modificaciones) actualizando los importes requeridos a los despachantes de aduana y a los agentes de transporte aduanero para acreditar solvencia y constituir garantía, conforme lo establecido en los arts. 41 y 58 del Código Aduanero.

LA PRESIDENTA DE LA NACIÓN ARGENTINA DECRETA:
Artículo 1° — Sustitúyese el Artículo 4° del Decreto N° 1.001 del 21 de mayo de 1982 y sus modificaciones, por el siguiente: “ARTÍCULO 4°.- 1. A los fines de lo previsto en el Artículo 41, apartado 2, inciso e) del Código Aduanero (Ley N° 22.415 y sus modificaciones), los despachantes de aduana deberán: a) Acreditar solvencia mediante la justificación de un patrimonio neto igual o superior a PESOS CIEN MIL ($ 100.000), en el año calendario inmediato anterior. b) Constituir a favor de la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS, entidad autárquica en el ámbito del MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS, una garantía de PESOS CIEN MIL ($ 100.000). 2. La ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS podrá instrumentar un sistema de responsabilidad solidaria mediante la constitución de un fondo común, para cumplir con los requisitos de acreditar solvencia y constituir garantía. El aporte por asociado al fondo común no podrá ser inferior a PESOS TREINTA MIL ($ 30.000). El fondo común no podrá funcionar en ningún momento con un patrimonio inferior a PESOS SEIS MILLONES ($ 6.000.000). 3. La constitución de la garantía referida en los puntos precedentes deberá efectuarse conforme a las modalidades que establezca la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS.”
Art. 2° — Sustitúyese el Artículo 6° del Decreto N° 1.001 del 21 de mayo de 1982 y sus modificaciones, por el siguiente: “ARTÍCULO 6°.- 1. A los fines de lo previsto en el Artículo 58, apartado 2, inciso d) y apartado 3, inciso c) del Código Aduanero (Ley N° 22.415 y sus modificaciones), los agentes de transporte aduanero deberán: a) Acreditar solvencia mediante la justificación de un patrimonio neto igual o superior a PESOS CIEN MIL ($ 100.000), en el año calendario inmediato anterior. b) Constituir a favor de la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS, entidad autárquica en el ámbito del MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS, una garantía de PESOS CIEN MIL ($ 100.000). 2. La ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS podrá instrumentar un sistema de responsabilidad solidaria mediante la constitución de un fondo común, para cumplir con los requisitos de acreditar solvencia y constituir garantía. El aporte por asociado al fondo común no podrá ser inferior a PESOS TREINTA MIL ($ 30.000). El fondo común no podrá funcionar en ningún momento con un patrimonio inferior a PESOS SEIS MILLONES ($ 6.000.000). 3. La constitución de la garantía referida en los puntos precedentes deberá efectuarse conforme a las modalidades que establezca la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS.”
Art. 3° — Facúltase a la ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS, entidad autárquica en el ámbito del MINISTERIO DE ECONOMÍA Y FINANZAS PÚBLICAS, a dictar las normas complementarias que resulten necesarias para la aplicación del presente decreto.
Art. 4° — Las disposiciones de este decreto tendrán vigencia a partir de los NOVENTA (90) días corridos, contados a partir de la fecha de su publicación en el Boletín Oficial.
Art. 5° — Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — FERNANDEZ DE KIRCHNER. — Jorge M. Capitanich. — Axel Kicillof.

30 comentarios de “Se actualizaron los montos para acreditar solvencia y constituir garantía respecto del despachante de aduana y el agente de transporte aduanero

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