RESOLUCIÓN No.1043/2017
GOC-2018-121-O6
RESOLUCIÓN No. 1043/2017
POR CUANTO: El Acuerdo No. 7334 del Consejo de Ministros, de 19 de diciembre de 2012, establece las funciones específicas de este Ministerio, entre las que se encuentra la regulada en el Apartado Primero, de proponer las políticas financiera, presupuestaria, tributaria y contable, así como dirigir y controlar la aplicación de estas políticas aprobadas por el Estado, el Gobierno y la Administración Financiera del Estado.
POR CUANTO: La Resolución No. 49, de 16 de febrero de 2004, dictada por la Ministra de Finanzas y Precios, establece la obligación de constituir y mantener una Reserva para Pérdidas y Contingencias, a partir de sus utilidades, en las empresas estatales, las sociedades mercantiles de capital ciento por ciento (100 %) cubano, las unidades básicas de producción cooperativa, las cooperativas de producción agropecuaria, las cooperativas de créditos y servicios fortalecidas, los inversionistas nacionales y extranjeros partes en los contratos de asociación económica internacional y las empresas mixtas y de capital totalmente extranjero.
POR CUANTO: Resulta necesario a partir de las experiencias acumuladas en la aplicación de la norma antes mencionada y las decisiones adoptadas en las etapas de recuperación ante la ocurrencia de desastres que afectan al país, se autorice la utilización de la Reserva para Pérdidas y Contingencias para financiar gastos generados por estas situaciones, lo que implica modificar la referida Resolución No. 49 de 2004.
POR TANTO: En el ejercicio de la atribución que me está conferida en el artículo 100, inciso a), de la Constitución de la República de Cuba,
Resuelvo:
PRIMERO: Modificar el Resuelvo Cuarto de...
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