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Understanding Decree 143/2024 by the Federal Tax Commission

In the bustling city of Buenos Aires, on February 15, 2024, the Federal Tax Commission issued Decree 143/2024, marked as DECTO-2024-143-APN-PTE, focusing on designations within its structure.

Insight into Legislative Background

The legislative foundation for this decree stems from various legal documents, notably including Law No. 23.548, its amendments, and Decree No. 385 from July 23, 2023. Additionally, Resolution No. 501 from April 24, 2011, by the Executive Committee of the Federal Tax Commission, provides further context.

Key Considerations

Continuity of the Federal Tax Commission: Law No. 23.548, active since January 1, 1998, ensures the continued operation of the Federal Tax Commission.

Composition and Representation: The commission comprises a representative from the nation and one from each adhering province, with provisions for alternate representatives in case of incapacitation.

Internal Regulations: The commission’s internal regulations, outlined in Resolution No. 501/11, allow represented jurisdictions to designate alternate representatives with identical responsibilities.

Changes in Representation

Following governmental transitions and resignations, adjustments were necessary:

  • Bruno Ruggeri and Raúl Ezequiel Clavero: Their resignations, effective December 10, 2023, prompted the limitation of their roles within the commission.
  • David Chagoya García: In line with governmental changes, García’s representation was also limited from the same date.

New Designations

The Ministry of Economy proposed new appointments:

  • Carlos Jorge Guberman: Appointed as the nation’s representative, effective December 12, 2023.
  • Valeria Patricia Sánchez: Designated as the alternate representative, effective December 15, 2023.
  • Javier Ricardo Milano Rodríguez: Named as an alternate representative by the Ministry of Interior, effective January 8, 2024.

Presidential Decree

In accordance with constitutional powers vested in the President of Argentina, the decree was enacted.


Decree 143/2024 outlines crucial changes in representation within the Federal Tax Commission, ensuring its continued functionality amidst governmental transitions.

Frequently Asked Questions

Why were the resignations of Bruno Ruggeri and Raúl Ezequiel Clavero significant?


These resignations prompted adjustments in the representation of the nation within the commission, ensuring efficient functioning.

How do the internal regulations of the commission affect representation?

The regulations allow for the designation of alternate representatives, ensuring continuity in decision-making processes.

What prompted the need for new appointments?

Governmental transitions necessitated fresh appointments to ensure the commission’s effective operation.

Who proposed the new appointments, and why are they significant?

The Ministry of Economy proposed the new appointments, crucial for maintaining representation and decision-making within the commission.

What is the significance of the Presidential Decree in this context?

The decree formalizes the changes in representation within the commission, ensuring compliance with legal procedures.

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