Supersociedades issued Resolution 561-000663 of 7th June 2016 to define the amount of the compulsory contribution for 2016 that should be made by some societies and which covers part of the 2016 operating expenses of the entity.
This contribution rests on commercial companies that are monitored or controlled by Supersociedades, which leaves out the obligation to the companies which are simply inspected.
The amount of the contribution will vary depending on whether the monitored or controlled company is in normal operation or, on the contrary, is in the stage of business reorganization, restructuring agreement, liquidation or concordat.
For which companies decreased and increased the rate?
Since the general budget of the Nation authorizes Supersociedades to have a lower amount of expenditures for 2016 to be covered by contributions, the rate was set at 561-000663 Resolution 2016. For companies under normal operating conditions, the rate is less than that which was used in the case of the contribution of 2015, because in 2016 they must contribute $ 0.1537 per $ 1,000 of total assets held at December 2015.
In the case of the contribution of 2015, they were asked to contribute $ 0.1613 per $ 1,000 of total assets held at December 2014.
For controlled companies and companies that are in the process of reorganization, restructuring, or liquidation, they must contribute with a fixed amount of $ 689,455. By 2015 they contributed with a fixed value of $ 644,350.
In all cases, for all the societies, the amount of the contribution to liquidate may not be less than one monthly minimum wage ($ 689,455) and must not exceed $ 1,044,943,440.