1. Introduction.
From reading and analysis of two recent standards and ANSES AFIP (Res. Gen. AFIP 2316 and Res. Gral ANSES 642/2007) comes a necessary conclusion: it is imminent that the certifications services and pay should be made through a computer system that is made available on the websites of both organizations.
Beyond the above provisions will then be to define the effects that might result from a lack of compliance with this processing technique for the case of certifications done "by hand".
For now, we have to stay with the question. One possibility would be possible administrative violation for lack of compliance issued by the authority. Another possible effect would not be taken as valid certificates clothing made differently from the computer, in which case: slope would make the Certificate of Law 24241? "Yet there would still be obliged to make pop art. 80 LCT? Could be ordered to pay the fine set by law to employer-25345 having made correct certification, yet have failed to do so by the computer system on line?
Unfortunately, it is still early to find answers to these questions, but it is to start analyzing the legislation in question, because one thing is clear: the implementation of the new system will bring significant changes from the practical point of view legal.
2. Analysis of legislation.
2.1 The Resol. AFIP 2316.
The first rule (Gen Res 2316 AFIP) was issued on 26/9/2007 and ordered the adoption of the computer system "to enable employers to create and issue the certification of services and fees provided for in Article 80 of Law No. 20,744 and its amendments and Article 12, paragraph g) of Law No. 24,241 and its amendments. "(art. 1). At the same time, clarifies that the system uses the information from: a) The determinative and affidavits of named inputs and contributions towards the various social security subsystems presented by employers; b) The system "My Simplification c) databases of the National Administration of Social Security.
For the generation and issuance of certification of services and fees, art. 3 of this rule provided that is a prerequisite that:
a) The employment relationship in question is registered in the Register of High and Low in the Field of Social Security, created by General Resolution No. 1891 ("MI SIMPLIFICATION "), wherever required;
b) Be submitted affidavits nominative determinative and the contributions and, bound to various security subsystems social, for the periods prescribed no post-June 1994, included in the certification of services and fees to generate, and
c) rectify the affidavits referred to in the preceding paragraph, if the data do not qualify for certification with those declared.
At the same time, in the event that the certification includes periods prior to June 1994 inclusive, the system will require: a) The account number of the employer or registration granted by the former National Directorate of Revenue Pension; b ) the number of worker's affiliation with the former Social Security Fund, and c) the different numbers of documents held by the employee (ID, DU, CI, LC, LE and / or passport).
The certification system will generate service and remuneration in a form that is issued with the data and under the conditions established by the National Administration of Social Security.
But the truth is that effective implementation of the system (and especially if mandatory use) is subject to "what has to respect the National Social Security." Finally, article 7 states that the rule itself "... will be effective from the first day and including the month immediately following a aquél en que se encuentre operativo el sistema…”; y luego aclara que la fecha exacta en que el mentado sistema operativo estará en marcha será oportunamente informado.
2.2 La Resolución ANSES 642/2007
Por su parte, la ANSES, mediante el dictado de la Resolución 642/2007 (11/10/2007, publicada en BO el día 17/10/2007) dispuso el desarrollo del mencionado sistema, y se observan numerosas disposiciones dentro de la mencionada norma que parecen repetir lo establecido por la Resolución 2316 de AFIP.
En síntesis, sistema informático permitirá a los empleadores comprendidos en el Sistema Integrado de Jubilaciones y Pensiones, generar y issue the certification of services and fees, which will contain the information arising from the affidavits determinative of the Integrated Retirement and Pension (SUP) presented by those employers and the bases of the National Administration of Social Security.
The system developed will be available on the web page of this institutional ANSES (www.anses.gov.ar) and the Federal Public Revenue Administration (www.afip.gov.ar) and employers will join the same using access code which may be called "Key Tax AFIP" or "Social Security Code" issued by ANSES. The system may require, depending on the period that includes the certification services, the account number or registration with the former employer's National Pension Collection or the number of worker's affiliation with the former Social Security Fund has been matched by the activity.
system certification services generated by a form that is issued with the data and under the conditions provided by the National Administration of Social Security (art. 3, Res ANSES 642/2007).
is evident then that is still pending the issuance of a new rule that gives details respect of the above in the paragraph above. Certifications Services
formed by employers electronically and / or manual will be recorded in the Labor History Manager ANSES, according to the rules defined for the incorporation of new features in the Administrator, to apply the rules in effect for the purposes to supply proof of services rendered to the granting of benefits and benefits payable.
Even if the standards referred to AFIP and ANSES anticipate that once available the system will use compulsory, Resol. ANSES ANSES 642/2007 states that "taken as valid all certifications Services and fees issued before the enactment of the Information System "(art. 5). And again clarifies that "... companies that have ceased prior to 1994 and that otherwise have no tax code must file an application for acceptance of certificates of service to this administration role, according to the procedure laid before this end ... "
tautological way of clarification of what was said by the AFIP, the Resol 642/2007 ANSES says:" The system hereby approved shall be effective from the first business day following the month in which it is operating on page institutional "web" of this agency and the Federal Administration of Public Revenue. From that date, future service certificates must be issued through this mechanism.
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