Circular OPASI 2-727: Special Asset Regularization Account. Law 27,743. Extension

"YEAR OF THE DEFENSE OF LIFE, LIBERTY AND PROPERTY" COMMUNICATION “A” 8123 11/01/2024 TO FINANCIAL ENTITIES:
Ref.: Circular OPASI 2-727:
Special Asset Regularization Account.
Law 27,743. Extension.
___________________________________________________________________________ We address you to send you, as an annex, the pages that, replacing those previously provided, should be incorporated into the TO on Savings Deposits, Salary and Special Accounts, by virtue of the provisions of Decree 977/24. Finally, it is reminded that on this Institution's website www.bcra.gob.ar, by accessing “Financial System - LEGAL AND REGULATORY FRAMEWORK - Orders and summaries - Ordered texts of general regulations”, the modifications made with texts highlighted in special characters (strikethrough and bold) will be found. Sincerely yours, CENTRAL BANK OF THE ARGENTINE REPUBLIC Enrique C. Martin Darío C. Stefanelli Manager of Issuance of Regulations Principal Manager of Issuance and Regulatory Applications
ANNEX

Accreditations of the results of investments made with the funds deposited in this account will also be admitted, according to the investment destinations admitted by current legal and regulatory provisions. In all cases, more than one accreditation for these concepts will be admitted. Entities must keep a copy of the documentation of the accreditations made in the file of these accounts.
3.16.3. Fund movements.
The deposited funds must remain unavailable until 09/30/24, 10/31/24 or 11/08/24 inclusive –as applicable–, in accordance with the provisions of Decrees 608/24, 864/24 and 977/24 –respectively– and the regulations established by the ARCA for this purpose. In the event that the total regularized amount is up to USD100,000 (one hundred thousand US dollars) and the holder decides to transfer the amount deposited in this account to another own account before the deadlines set for the manifestation of adherence to Stage 1 –as applicable–, the financial entity must require the latter to declare –by means of an affidavit– that this amount will be used, until the aforementioned deadlines, in duly documented onerous operations –understood as those that have the corresponding supporting document (invoice, purchase agreement, deed, among others)–. For the application of funds to the permitted destinations within the framework of the regulation of Law 27,743, debits may be made in these accounts as follows:
3.16.3.1. to other Special Asset Regularization Accounts –brokerage or banking– or to other accounts for cases where the ARCA has established an investment tracking record (in accordance with Resolution 590/24 of the Ministry of Economy, Art. 3, 3rd paragraph); and/or
3.16.3.2. duly documented purchases, made by holders included in section iv) of the first paragraph of Article 18 of Decree 608/24 and its amendments –those who have regularized an amount of up to USD100,000 (one hundred thousand US dollars)–; and/or
3.16.3.3. for the acquisition of movable goods for productive investment in the country included in the list established by the Secretariat of Industry and Commerce of the Ministry of Economy.
Debits may also be made for transfers to other brokerage or banking accounts of the holder, without prejudice to the tax withholding that the financial entity must make in accordance with the regulations established by the ARCA for this purpose. If necessary, the declarant may sell the foreign currency deposited in this account to obtain funds in pesos for the payment of taxes or for investment in permitted destinations, which will be credited to an account of the same holder in pesos in the same financial entity or to a brokerage account of the same holder in the Clearing and Settlement Agent where the Special Asset Regularization Brokerage Account is open, as the case may be. B.C.R.A. SAVINGS DEPOSITS, SALARY AND SPECIAL ACCOUNTS
Section 3. Special.
Version: 5th. COMMUNICATION “A” 8123 Effective:
11/01/2024 Page 42

SAVINGS DEPOSITS, SALARY AND SPECIAL ACCOUNTS

ORDERED TEXT	ORIGINATING REGULATION	OBSERVATIONS	Sec.	Point	Para.	Comm.	Annex	Chap.	Sec.	Point	Para.
3.
3.13.	A 7571	2. S/Com. A 7649, 7650, 7667, 7732, 7743, 7768, 7770, 7813, 7846, 7854, 7868, 7898, 7908, B 12496, 12511, 12512 y 12539 (incluye aclaración normativa).
3.14.	A 7570	2. S/Com. A 7603, 7649 y 7650 (incluye aclaración normativa).
3.15.	A 7664	20.
3.16.	A 8062	1. S/Com. A 8090, 8106, 8110 y 8123.
4.
4.1.	A 3042	S/Com. A 5728, 6273 y 6709.
4.2.	A 1891	S/Com. A 1922, 3323, 4875, 6273 y 6709.
4.3.1.	1° A 2530	1°
	2° A 2530	3° y 4°
4.3.2.	A 2530	2°
4.4.1.	A 1199	I 5.3.1.
4.4.2.	A 1199	I 5.3.2.
4.4.3.	A 1199	I 5.3.3.
4.4.4.	A 3042
4.4.5.	A 1199	I 5.3.4.
4.4.6.	A 1199	I 5.3.4.1. y 5.3.4.3.
4.4.7.	A 627	1. S/Com. A 6419.
4.5.	A 1199	I 5.1.
4.5.1.	A 1199	I 5.1.1.
4.5.3.	A 1199	I 5.1.3. S/Com. A 5990.
4.6.1.	A 1199	I 5.2.1. S/Com. A 3042.
4.6.2.	A 1199	I 5.2.2. S/Com. A 3042, 4809, 5482, 6042 y 6448.
4.7.	B 6572	S/Com. A 5388.
4.8.	A 4809	6. S/Com. A 5986 y 6249.
4.9.	A 4809	7. S/Com. A 5164, 5520, 5612 y 6639.
4.10.	1° A 5212
4.10.1.	A 5127	3. S/Com. B 9961, A 5164, 5212, 5473, 5718, 5778, 5927 y 7192.
4.10.2.	A 5212	S/Com. A 5718 y 7192.
4.11.	A 5482	S/Com. A 5928 y 6681.
4.12.	A 5482
4.13.	A 5588	S/Com. A 7337.
4.13.1.	A 5588	S/Com. A 7337, 7484, 7509 y 8075. Incluye aclaración normativa.
4.13.2.	A 7337
4.14.	A 5928	10. S/Com. A 6236, 6483, 6639, 6709 y 6762.