Richards Cardinal Tützer Zabala Zaefferer

On 1/10/21, Decree of Necessity and Urgency 678/21 was published in the National Official Gazette, which establishes until 31/12/21 the general prevention measures and local and focused containment provisions to be complied with by all persons in order to mitigate the spread of COVID-19. MORE.

Through Decree 620/2016 published in the Official Gazette on 09.23.2021 the Executive Branch included in the exemption from income and personal property tax the instruments in local currency that meet the following requirements: MORE.

On August 30, 2021, the Supreme Court of the Province of Buenos Aires (SCPBA) ruled in the case "Toledo, Juan Antonio vs. A.R.B.A. Incidente de revisión", in which the constitutionality of the articles of the Tax Code of the Province of Buenos Aires that regulate the joint and several liability of the members of the administrative bodies of companies for the taxes and fines owed by the company they are part of was discussed. MORE.

On September 2, 2021, the Supreme Court of Justice of the Nation (CSJN) ruled in the case "Esso Petrolera Argentina S.R.L. y otro c/Municipalidad de Quilmes s/ acción contencioso-administrativa", in which the constitutionality of the municipal health and safety inspection tax (TISH) was discussed, MORE.

On 8/26/21 the BCRA issued Communication "A" 7348 which allows access to the foreign exchange market (MLC) to cancel commercial debts for the importation of goods or services in force as of 6/30/21, without the need for prior authorization from the BCRA, MORE.

We are proud to share with you that for another year our firm has been recognized by Chambers & Partners. MORE.

On August 23, Resolution 902/2021 of the National Securities Commission was published in the Official Gazette, by means of which the regulations of the regime for the negotiation of deferred payment checks and promissory notes were modified. MORE.

On August 20, Resolution 901/2021 of the National Securities Commission (CNV) was published in the Official Gazette, which modified certain issues related to the qualification of Small and Medium Enterprises ("PyME"), in order to align it with that of the Secretariat of Small and Medium Enterprises MORE.

The National Cybersecurity Directorate -depending on the Office of the Chief of Cabinet of Ministers- created the "National Public Sector Cybersecurity Focal Points Registry", whose purpose is to group the officials in charge of Cybersecurity in the national public entities. MORE.

The National Securities Commission created a special regime for Open Mutual Funds whose special purpose is constituted by national public debt securities, acquired in primary placement, with a maturity of less than or equal to 1 year. MORE.