Extension of the "Plan for the Regularization of Civil Associations"

IGJ General Resolution 5/2022 of April 29, 2022, extended until December 31, 2022, the validity of the "Plan for the Regularization of Civil Associations" established by General Resolutions No. 37/2020, 04/2021 and 07/2021.

The rule under analysis modified article 4 of General Resolution IGJ No. 37/2020 regarding the deadline for submitting financial statements, establishing that entities may submit those corresponding to the last five annual terms operated until the procedure start date.

In the context of the COVID 19 pandemic, the IGJ established the "Plan for the Regularization of Civil Associations" approved by General Resolution 37/2020 and extended by IGJ General Resolutions 4/2021, 7/2021 and 5/2022. The resolution works as a tool so that the civil associations included can regularize their obligations before said organism without cost.

 

Background:

1. IGJ General Resolution 37/2020

Resolution 37/2020 approved the "Plan for the Regularization of Civil Associations" intended for first-grade civil associations whose main objective is the promotion and care of economic, social and cultural rights of vulnerable groups and/or ethnic communities that present conditions of poverty and vulnerability, or the promotion and care of gender issues, or acting as co-operators of educational establishments, hospitals or others that provide services to the community, social and sports clubs, retirement centres, popular libraries, independent cultural spaces and human rights organizations.

The rule provides for the free presentation of the following procedures:

• Presentation of the financial statements and the associates' meetings, corresponding to the last five (5) fiscal years operated until the aforementioned date;
• Updating of the registration of authorities; and.
• In case of not having books signed and updated registration of authorities, they may request the signing jointly with said registration.

Likewise, those associations that are in the Registry of Inactive Entities and adhere to the Plan, will be excluded from it, without tariff cost.

The planned procedures must be presented in a unified manner in a single opportunity and have no cost.

Once the regularization process has been completed, the IGJ will issue a certification together with a certificate of validity of the entity.

2. IGJ General Resolution 7/2021

The resolution extended the validity of the Plan until April 30, 2022, and extended its scope to those entities that owe two or more financial statements or that owe one or more financial statements and that must also register authorities and/or update their registered office.

3. IGJ General Resolution IGJ 5/2022

Finally, Resolution 5/2022 extended the validity of the Plan until December 31, 2022, and established that entities may submit financial statements corresponding to the last five fiscal years operated until the date of commencement of the procedure.