Official Gazette No. 3504 - Concordia, February 19, 2025

Concordia, February 10, 2025.
 
WHEREAS: Ordinance No. 35,932/16 regarding the technical parameters and criteria for parcel linkage adopted at the provincial level, and
 
CONSIDERING:
That Ordinance 35,932 establishes that it is the responsibility of the Municipal Cadastre Directorate to establish the basic values for urban land and the basic values per hectare in the sub-rural zone, or failing that, what is established annually by the Provincial Cadastre Directorate.
That according to Article 11 of Ordinance 35,932, it is established that the basic values for improvements per square meter shall be set based on the building category of the dwelling, currently in effect in the municipality, which will be updated annually in accordance with Municipal provisions or the increases that occur in the Province.
That until now, the Provincial Cadastre Directorate has not published the values to be in effect for the year 2025.
That it is the decision of the Executive Department to continue with the update of the values in accordance with what was previously established.
That the Secretariat of Cabinet Coordination and Treasury has had the intervention of its competence.
That the issuance of this document is carried out in the exercise of the powers conferred upon the Municipal Executive by Article 107 of Law 10,027, Organic Law of the Municipalities of Entre Ríos.
 
Therefore,
 
THE MUNICIPAL PRESIDENT
DECREES:
 
ARTICLE 1.- Provisionally approve for the 1st and 2nd advances of the year 2025, until the provincial values are published, the basic values for the built-up area, according to the following detail:
CATEGORY I - Value per square meter $ 371,980.90
CATEGORY II - Value per square meter $ 268,232.30
CATEGORY III - Value per square meter $ 142,583.90
CATEGORY IV - Value per square meter $ 103,930.78
CATEGORY V - Value per square meter $ 55,704.53
CATEGORY VI - Value per square meter $ 28,032.96

ARTICLE 2.- Provisionally approve for the 1st and 2nd advances of the year 2025, until the  provincial values are published, the valuation of land free of improvements for urban and sub-rural parcels with an update coefficient of 2.40.
 
ARTICLE 3.- It is ordered that the basic unit values referred to in Article 1 and 2 be taken as such starting from 01/01/2025.
 
ARTICLE 4.- The Decentralized Sanitary Works Entity is authorized to apply a twenty-five percent (25%) discount in addition to those established in Article 60 of the 2025 Tax Ordinance No. 38,539, provided that the budgetary goals established for the year 2025 are met. This article is issued ad-referendum of the Honorable Deliberative Council.
 
ARTICLE 5.- Modify the due dates of the 1st and 2nd advances of the General Real Estate municipal tax established in Article 1, subsection a) of Decree 1,704/2024 for the following:
1st Advance 1st Due Date 02/26/2025 - 2nd Due Date 02/26/2025
2nd Advance 1st Due Date 03/15/2025 - 2nd Due Date 03/25/2025
 
ARTICLE 6.- Communicate, publish, register and archive.
 
Dr. FRANCISCO AZCUE
Municipal President
Cr. PABLO SEBASTIAN FERREYRA ----------
 
DECREE No. 126/2025.
Concordia, February 10, 2.025
 
WHEREAS Decree 578/2006 and Articles 45 and 46 of Ordinance No. 38,538—current Municipal Tax Code—General Part—Chapter VIII—and,
 
CONSIDERING:
That Articles 45 and 46 of the current Municipal Tax Code in its General Part, Chapter VIII, establish the fines for omission and fraud.
That Decree 578/2006 establishes a regime for the total or partial reduction of fines for omission and fraud established in Articles 31 and 32 of the Municipal Tax Code—General Part—in effect until the year 2024.
That the new Municipal Tax Code, Ordinance No. 38,538, establishes in its Articles 45 and 46—General Part—the penalty of a fine for omission and fraud.
That Article 53 of the current Municipal Tax Code in its General Part, Chapter VIII, establishes that the Executive Department may grant, on a general basis, to taxpayers who are in the situations described in Articles 43, 44, and 45, a grace period to pay the tax obligation in arrears, its accessories and surcharges, and they may benefit in such case from the total or partial remission of the corresponding fines for Omission or Fraud, provided that they comply without reservation with the recognition and payment of the total debt (principal and accessories) determined by the competent fiscal body.
That it is necessary to update the guidelines under which the General Directorate of Revenue may grant such reductions to taxpayers and those responsible.
That the issuance of this measure is carried out in the use of the powers conferred upon the Municipal Executive by Article 107 of Law 10,027 and its amendments—Regime of the Municipalities of Entre Ríos.
 
Therefore,
 
THE MUNICIPAL PRESIDENT
DECREES:
 
ARTICLE 1.- Repeal Decree 578/2006 of May 16, 2006.
 
ARTICLE 2.- It is established that the total or partial reduction of the fines for omission and fraud established in Articles 45 and 46 of the Municipal Tax Code—General Part—in cases where taxpayers comply without reservation with the recognition and payment of the total determined debt (principal and accessories), shall be calculated based on the following considerations:
a) If the taxpayer complies voluntarily during the administrative stage of the Notice, the fines that may correspond due to the application of said articles shall be reduced to twenty percent (20%) of the maximum legal amount, depending on whether it is omission or fraud.
b) In the event that the ex officio determination is consented to after the notification of the determinative resolution, but before the expiration of the deadline for filing appeals, the fines to be applied shall be reduced to up to forty percent (40%) of the maximum legal amount.
 
ARTICLE 3.- It is ordered that the right to the reductions established in Article No. 2 of this document shall be maintained as long as the taxpayer makes the payment of the municipal tax, accessories, and fines in full within the legal deadlines; otherwise, they shall be rendered void.
 
ARTICLE 4.- In the case of granting payment plans of up to twelve (12) installments, the benefits indicated in Article 2 of this decree shall be:
a) During the Notice period, it shall be reduced to forty percent (40%) of the maximum legal amount;
b) when payment facility plans are granted during the administrative stage of the determinative resolution, the fine to be applied shall be seventy-five percent (75%);
c) for payment plans exceeding twelve (12) months, the determined fines shall not be eligible for any reduction.
 
ARTICLE 5.- It is provided that those taxpayers who have subscribed to payment plans shall maintain the benefit of the fine reduction for omission and/or fraud, provided that they pay the plan in full.
In the event that the payment facility plan expires due to non-payment (according to current regulatory standards), the loss of benefits shall occur automatically, leaving the Municipality of Concordia in a position to claim the balance of the fine, adding interest in accordance with Article 51 of the Municipal Tax Code - General Part.
 
ARTICLE 6.- It is established that those taxpayers who are repeat offenders of the infractions under Article 46 of the Municipal Tax Code - General Part - shall not benefit from the reductions established in Article 2.
 
ARTICLE 7.- Taxpayers who agree to the full determination of debt without reservations through the delivery of deferred payment checks or E-Cheqs (maximum term of 12 months) shall maintain the maximum legal fine reduction, according to the administrative stage in which the agreement occurs. The final cancellation of debt and the fine reduction benefit are subject to the effective collection of the values received.
 
ARTICLE 8.- Taxpayers and suppliers of the Municipality of Concordia who are in a position to offset debts and credits, and who acknowledge the determination of debt without reservations, may request the maximum legal fine reduction according to the stage of the administrative case files, provided that the credit in their favor for the purchase of goods and services pending payment is equal to or greater than the municipal tax debt, accessories, and fines. To do so, taxpayers must report the pending administrative case files.
 
ARTICLE 9.- Notify, publish, register, and archive.
 
Dr. FRANCISCO AZCUE
Municipal President
Cr. PABLO SEBASTIAN FERREYRA ----------
 
DECREE N° 148/2025
Concordia, February 17, 2.025
 
WHEREAS the leave granted to the Municipal Sub-Accountant in charge, Silvina Raquel Rougier, File 8016, starting from February 18, 2025, and,
 
CONSIDERING:
That in order not to affect the normal functioning of the Office, it is necessary to cover the position of Municipal Sub-Accountant through the appointment of CPA María Vanesa Salomón, File 8004, from February 18, 2025, to February 28, 2025, inclusive.
That the issuance of this measure is carried out in the exercise of the powers conferred upon the Municipal Executive Department by Provincial Law N° 10.027 - Municipal Regime - amended by Provincial Law N° 10.082, according to the consolidated text of Decree N° 4706/2012 of the Provincial Executive Branch.
Therefore,
 
THE MUNICIPAL EXECUTIVE DEPARTMENT
DECREES
 
ARTICLE 1.- Entrust the duties of the position of Municipal Sub-Accountant to CPA María Vanesa Salomón, File 8004, from February 18, 2025, to February 28, 2025, inclusive.
 
ARTICLE 2.- Communicate, publish, register and archive.
 
Dr. FRANCISCO AZCUE
Municipal President
Cr. PABLO SEBASTIAN FERREYRA
Secretary of Cabinet Coordination and Treasury.