1 .- Introduction and background.
In a previous installment (see RDLSS 2008-A-93), we analyzed the imminent launch of the emission system "on line" labor certification and services. Gral
Res AFIP 2316/2007 was issued on 26/9/2007 and ordered the adoption of the computer system "that will allow employers to generate and issue the certification of services and fees provided for in Article 80 of Law No. 20,744 and amended and Article 12, paragraph g) of Law No. 24,241 and its amendments. "(art. 1). At the same time, clarified that the system uses the information from: a) The determinative and registered affidavits for contributions destined for the various subsystems social security provided 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 and determinative of named and contributions, bound the various subsystems of social security, 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, when certify data unrelated to those stated.
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 Provident Fund Social and c) different numbers of documents held by the employee (ID, DU, CI, LC, LE and / or passport).
2 .- The implementation of the system, its entry into force and the expected effects of the alleged obligation.
On the other hand, the effective implementation of the computer system was subject to the dictates of the new standard is discussed in this article (Res. ANSES 601/2008 of 28/7/2008, published in the BO 05/08/2008).
From this new standard, the computer system is available on the "WEB" institutional ANSES (www.anses.gov.ar) and Administration Federal Public Revenue ( www.afip.gov.ar ). Employers can enter them using password emitting ANSES.
In short, the computer system allows employers within the System of Retirement and Pensions, generate and issue the certification of services and fees, which will contain the information arising from the affidavits determinative of the Integrated Retirement and Pension ( SIJP) presented by those employers and the bases of the National Administration of Social Security. 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 of supply proof of services rendered to the granting of benefits and entitlements that apply. Res
Although AFIP 2316/2007 Gral anticipated that once the system available to use would be mandatory, Resol. ANSES ANSES 642/2007 stipulated that "taken as valid all service and compensation certificates 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's role, according to the procedure established to this end ..." Also
ANSES new resolution 601/2008, Article 5, said that "this Administration will take as valid all certifications and Payroll Services issued before the enactment of this computer system with the exception in Article 4 of the this resolution. " [1]
Many explanations can assume, contrario-that certifications hereinafter made by the old system "manual" should not be taken as valid, at least to the administrative authority.
addition, 642/2007 Resol ANSES said: "The system hereby approved shall be effective from the first business day following the month in which it is operating in the corporate site" web "of this body and Federal Administration of Public Revenue. From that date, future service certificates must be issued through this mechanism.
However, article 7 of the Res. AFIP 2316/2007 stated that the rule "... shall be effective from the first day and including the month immediately following that in which it is operating the system ..." and then clarified that the exact date that the mentioned operating system up would be duly informed, and Article 6 of the Resolution 601/2008 ANSES finally established that "... the system to be adopted will be effective from the first working day of August 2008, shall be issued for future Certification through this mechanism, nullifying any other means for issue .... "while clarified the following article: "... leave void any other provision contrary to this resolution ...."
Notwithstanding the new rule regarding the exact date of validity, it seems unlikely to introduce a requirement of the system at an earlier date of publication in the Official Gazette (Arg art. 3, Code Civil).
As for the effects to be granted a priori that declared "obligator" the issuance of certificates on line, it seems unavoidable to conclude that, at least for administrative purposes, the only valid instrument to the authority shall be that issued by new tool computer (with the exceptions mentioned in art. 4 of Resolution 601/2008 ANSES).
However, it is doubtful inference of the rules of analysis made correct certification but "manually" fails to comply with the premises set by the art. 80 of the LCT, which is why it looks risky to think in order to pay the fine set by the law 25345 for the simple reason of having failed the certification process by the computer system now starts. Since then, it will be useful for the employer raised the unconstitutionality justified in the particular case, rules that impose such a requirement, and provided, of course, reasonable for the same answer.
Moreover, the implementation of this tool and its stated obligator looks like an accurate measure helps to narrow the path of no or poor registration, and that can only be certified data are actually registered with agencies collection and social security.
[1] "... Provides that for those shareholders who have ceased prior to 01/07/1994 and workers covered by special schemes regulated by Law No. 22,731 and No. 24,018 and Decree No. 137/05 and No. 160/05, as an exception, will continue using the forms approved by the National Administration
... "
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