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BENEFICIOS IMPOSITIVOS EN MUTUALES Y COOPERATIVAS

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Cooperativismo                                                                                  

BENEFICIOS IMPOSITIVOS EN MUTUALES Y COOPERATIVAS

 Una antigua expresión castellana reza: “Dices bien, pero no entonas...” Infobae publicó recientemente una nota a la que tituló: “Por ventajas impositivas, ya hay más de 3.000 cooperativas en el país”. Para ello consultaron a un especialista en cooperativas y mutuales.

La sutileza reside en que las cooperativas –así como las mutuales- no se constituyen porque reciban exenciones impositivas, sino por motivos mucho más relevantes, principalmente sociales. El desconocimiento –no las expresiones capciosas- de estas razones debe atribuirse a la falta de educación cooperativa y mutual, pese a que existe la Ley Nº 16.583 promulgada por el gobierno del Dr. Íllia el 6 de abril de 1965, y, aunque se dictaron los decretos reglamentarios 2176 en 1986 y 1171 en 2003, su implementación jamás se concretó.

A diferencia de las empresas de capital, las cooperativas no buscan un nicho rentable, sino satisfacer una necesidad social. Ése fue el origen de las cooperativas telefónicas, eléctricas, agropecuarias, de agua potable, de vivienda, de crédito, etc., y muy especialmente, las cooperativas de trabajo, que además de la creación de puestos de trabajo, lograron muchas de ellas constituirse en continuadoras de empresas en quiebra.

Claro que siempre se dice que, hecha la ley, hecha la trampa, y la exención impositiva –que no es total, de todos modos- actúa como incentivo para los evasores consuetudinarios, que no reparan en artimañas para incrementar sus beneficios. Si tal fraude se concreta, es responsabilidad de los organismos de control –AFIP, INAES1, etc.- investigar, probar y castigar; sólo el desprecio de los sectores interesados en el comercio puro induce el criterio de “competencia desleal”, para denostar las organizaciones sociales que como señaláramos, tienen como principal objetivo la cobertura social en cualquiera de sus formas: salud, vivienda, servicios públicos, turismo, créditos, etc.

Las exenciones tienen una precisa razón de ser, y es que al tiempo que proporcionan los servicios enunciados, alivian la carga pública, porque reemplazan al Estado en esa diversidad de requerimientos de parte de una significativa porción de la población. Dicho de otro modo, es una forma privada de servicios esenciales, en la que el punto de equilibrio es la base de su funcionamiento. Las organizaciones sociales desarrollan una actividad económica que no tiene que generar excedentes significativos, pero tampoco pérdidas. Si ello ocurriera, a la organización social le caben las generales de la ley, esto es, que la viabilidad de la empresa (social) está sujeta a la eficiencia en la administración de los recursos. La obtención de algún beneficio extraordinario –donación, subsidio, préstamo blando- no invalida el sentido de la exención impositiva, en tanto contribuya al fortalecimiento y crecimiento de la organización, pero de ningún modo se convalidará que con estos recursos se compensen pérdidas, cuando éstas se producen por una gestión ineficaz.

Recientemente se sancionó en la Provincia de Buenos Aires la Ley 13.360, que otorga la exención en Ingresos Brutos e Impuesto de Sellos a las operaciones realizadas entre las cooperativas y sus asociados, en un hecho que debe reconocerse como histórico porque no sólo jerarquiza el acto cooperativo, sino que le confiere el reconocimiento directo del beneficio.

No sucede lo mismo con la AFIP, porque otorga la exención (por lo general provisoria), contra presentación de documentación de la entidad; se presume que éste es un trámite sencillo, pero no puede soslayarse el hecho de que las copias y las certificaciones tienen un costo que muchas mutuales y cooperativas recién constituidas no están en condiciones de afrontar. Además, la normativa es profusa y requiere la interpretación de un especialista. La Resolución 1815/05 dispuso el reempadronamiento de las entidades exentas, mediante procedimientos que llevaron a la confusión a muchas organizaciones y a la recepción de multas automáticas por la no presentación de declaraciones juradas.2

Mención especial merece un incremento significativo de la matriculación de cooperativas de trabajo. Éstas han surgido sobre todo por la necesidad de los trabajadores sin trabajo o en condiciones precarias de ocupación laboral de autogenerarse puestos de trabajo. Obsérvese que este aparente juego de palabras gira en torno a la cuestión esencial del ingreso genuino, para proporcionar el sustento al grupo familiar. Destruido gran parte el aparato productivo de nuestro país, por la desaparición de miles de pequeñas y medianas empresas, que proporcionaban ocupación a también miles de trabajadores, y ante la lógica simple de la imposibilidad de la regeneración inmediata, comenzó a propagarse esta forma asociativa para crear una barrera de protección social; en efecto, la cooperativa de trabajo no es sólo la posibilidad de un ingreso sustituto del salario, sino aporte a la jubilación y cobertura de salud, además de todo otro tipo de prestaciones que cada organización pueda darse.

Incluido en este proceso está el caso de las cooperativas de trabajo continuadoras de empresas en quiebra. A fines del año pasado se realizó en el Centro Municipal de Exposiciones de la Ciudad Autónoma de Buenos Aires una muestra de la que participaron unas cien empresas recuperadas; de ellas, sólo dos o tres eran empresas de capital, el resto, cooperativas de trabajo.

Claramente, para generar trabajo e ingresos genuinos. No para tener exenciones impositivas. No confundamos el huevo con la gallina.

Jorge Pedro Núñez
*Técnico Superior en Administración de ONG’s
Asesor Institucional de Olimpia Asociación Mutual

 

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Reconocimiento a la trayectoria de la Cooperativa Agrícola Lucienville Ltda en su 105 aniversario.


Les hacemos llegar para su difusión, un resumen de las palabras pronunciadas por el Lic. Eduardo Milner Presidente del CGCyM, al cierre del Seminario Excelencia en la Gestión Cooperativa y Mutual, con motivo del programado acto homenaje a la trayectoria y 105 aniversario de la Cooperativa Agrícola Lucienville de Basavilbaso- Provincia de Entre Ríos.-
 

Reconocimiento a la trayectoria de la Cooperativa Agrícola Lucienville Ltda..

 

Es un honor para el Colegio de Graduados en Cooperativismo y Mutualismo (CGCyM) y para quién les habla en particular, por los momentos compartidos con sus dirigentes, asociados y funcionarios, hacer un reconocimiento a la trayectoria por estos 105 años de la fundación de la primera cooperativa agrícola, mixta, de producción, comercialización y provisión, la Cooperativa Agrícola Lucienville Ltda. de Basavilbaso, Provincia de Entre Ríos, que fue organizada por un grupo de colonos de la colectividad judía, traídos  por la Jewish Colonización Asociación, empresa fundada por el Barón Mauricio de Hirsch.  

 

Si saber las proyecciones que tendría aquel acto, ese pequeño grupo de productores inmigrantes, colocó así la  piedra fundamental  de lo que es hoy el cooperativismo agrario argentino.    A semejanza de los Pioneros de Rochdale, la idea de formar una cooperativa, nació como fruto de la necesidad, de mantenerse unidos y solidarios entre sí, significando para ellos un gran aliciente para realizar su destino, con un nuevo horizonte en esta  bendita tierra que ha sido su  patria de adopción.

 

La Cooperativa Agrícola Lucienville Ltda. (inicialmente Sociedad Agrícola Israelita)  se fundó el 12 de agosto de 1900,  su acta constitutiva fue redactado en Idich, idioma que solo hablaban aquellos inmigrantes Rusos, y que  fue  redactada por un maestro de escuela del lugar, de allí que cuando  aparece la primera ley de cooperativas la 11.388 establece que los estatutos, memorias y balances y toda documentación de las cooperativas deberían ser en idioma castellano.-

 

Las primeras operaciones de la entidad fueron muy modestas, encarando en primer término  la adquisición de las bolsas vacías (envases) e hilo sisal para la recolección de los primeros frutos, la cosecha de trigo cuyo sistema era en ese entonces muy primitivo, se engavillaba, luego se emparvaba, para finalmente, esperar el turno de la trilladora. En todo el proceso la cooperativa ha estado al servicio del productor para asesorarlo y orientarlo.

 

Con el correr de los años la cooperativa se fue afianzando en su operatoria, canalizando un  apreciable tonelaje  de granos cuyo precio debía defender. Instaló entonces sus primeros depósitos  de almacenamiento de granos en las estaciones ferroviarias que abarca su zona de influencia,  actividad que le permitió encarar medidas de previsión, como fue el canje de trigo por harina, operación que le permitía a  todos los productores se aseguren el pan para todo el año y así fue anexando distintas secciones para proveer al productor de los elementos para el trabajo, insumos y consumo de su grupo  familiar

 

Sus operaciones económicas, dado el tonelaje de granos que acopiaba, como el monto de los consumos que realizaba, lograron colocarla a nivel de una entidad de primer orden el ámbito comercial, avalada de un alto concepto moral, pero no todo fue tan sencillo, también tuvo que afrontar duros contratiempos, pues el largo camino recorrido, no estuvo exento de riegos. Recuerdo comentarios de Don David Merener (ex – gerente de la cooperativa, dirigente y maestro de la cooperación)  en uno de los tantos viajes que he realizado con él por el interior del país recorriendo cooperativas, me contaba  el ejemplo de cooperación y solidaridad que reinaba en cooperativa Lucienville,  que en la década del  80 reinventaron la cooperativa luego de una fuerte crisis, producto de la política socioeconómica de ese entonces. El saneamiento de la entidad, se logra por el grado de compromiso de los distintos actores que componían esa entidad, dirigentes, asociados y personal, destacando un hecho significativo, la decisión de los productores que pusieron su herramienta, araron y sembraron para la cooperativa, principalmente lino y arroz. Esta cooperativa con la actitud de sus socios pudo salir adelante.

 

Lucienville ha participado y se ha integrado al movimiento cooperativo agrario de la provincia de Entre Ríos y Nacional,  participando activamente en su federación madre y a través de esta  participó con sus dirigentes en la constitución de la Confederación Intercooperativa Agropecuaria “Coninagro”, como así también tuvo y tiene presencia en los  distintos procesos del llamado complejo cooperativo agrario, industria de alimentos balanceados, procesamiento de semilla de lino, procesamiento de arroz y su exportación.

 

En fin,  esta legendaria cooperativa encabezado por un joven presidente, viene cumpliendo el legado de sus visionarios fundadores, prestando los servicios acordes con los tiempos que corren en un variado campo de actividades, para satisfacer las necesidades de sus asociados y contribuyendo eficazmente  al progreso de una vasta zona de la provincia de Entre Ríos y del país.  Su ejemplo y experiencia sirven siempre de estímulo a la  fundación de nuevas entidades, por lo cual la consideramos como decía don David Merener la asociación madre de todas las cooperativas agrícolas existentes.

 

En este sencillo homenaje a la primera cooperativa agrícola del país,  rendimos tributo a los primeros fundadores, asociados, dirigentes,  funcionarios y colaboradores cooperativistas que con su visión de futuro, actuaron siempre con sentido de unión, con miras a un agrupamiento, en el convencimiento de cumplir con los postulados de la cooperación.

 

                                                                             Lic. Eduardo Milner

                                                                             Presidente CGCyM

 

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¿Quienes son los nuevos directivos de la A.C.I.?

¿Quienes son los nuevos directivos de la A.C.I.?

ICA People: Elected Officials and Staff

Board (2005-2009)

The ICA Board is comprised of a President, four Vice-President (one from each geographic region), and 15 members. In addition, the Board can co-opt additional members to ensure that specific groups of the ICA membership is adequately represented (women and youth). Members serve a four-year term. The following list of individuals were either elected or confirmed at the 2005 ICA General Assembly in in Cartagena, Colombia.
President
Ivano Barberini Ivano Barberini
Mr Barberini was elected as ICA President by the General Assembly in Seoul in 2001 when he was President of Legacoop. He has over 40 years experience in the co-operative movement. He began his co-operative career in the consumer co-operative sector and held the position of President of Legacoop, a multisectoral organisation which represents over 10,000 co-operatives with more than 5 million members, from 1996 to 2002. Mr Barberini has also been very active in working with European and international movements promoting co-operative values and principles, collaboration among co-operatives and has also been involved in solidarity actions for developing countries and emergency aid. Ivan Barberin i was elected unopposed for a second term at the Cartagena
Vice-President (Africa)
Stanley Charles Muchiri Stanley Charles Muchiri
Mr Muchiri was ratified as the ICA Vice-President for Africa by the ICA General Assembly in Oslo in September 2003. Mr Muchiri is currently Chairman of the Co-operative Bank of Kenya. Mr Muchiri studied administration, bookkeeping and management at the Co-operative College of Kenya. He obtained a certificate in co-operative administration and is a certified public accountant. He also has a diploma in co-operative management from Turin, Italy and attended the University of Wisconsin (USA). He most recently held the postition of General Manager at Muranga Union.

Vice-President (America)
Carlos Palacino Carlos Palacino
Mr Palacino was elected by the Regional Assembly for the Americas as the ICA Americas President and ratified by the ICA General Assembly in Oslo in September 2003. He is the President of Saludcoop, a healthcare co-operative in Colombia which is the second largest employer at the national level.

Vice-President (Asia & the Pacific)
Mu Li Mu Li
Mr Mu Li was has been Vice-President for the Asia-Pacific region since 1999. He also holds the position of Vice-President of the All China Federation of Supply and Marketing Co-operatives.
Vice-President (Europe)
Pauline Green Pauline Green
Dame Pauline Green was elected by the European Regional Assembly in October 2002 and ratified by the General Assembly in Oslo in September 2003. She was appointed Chief Executive and General Secretary of the UK Co-operative Union in January 2000. She has been involved in the co-operative movement at local, national and international levels for many years and was recently member of the Co-operative Commission nominated by the Prime Minister of the United Kingdom, Tony Blair. She is also President of the Worker Co-op Federation in Britain. Pauline Green was elected to the European Parliament in 1989 as a Co-op sponsored member, and was a leader of the European Parliament's largest group, the Socialist/Social Democrat Group between 1994 and 1999, during which time she was heavily involved at senior levels of policy making in the European Union and its member governments.
Board Members
Rahiah Baheran

Hon. Senator Rahaiah Binti Baheran (Malaysia) Rahaiah Baheran has been a member of the ICA Board since 1999. She is also a member of the Executive Committee of the ICA Gender Equality Committee and Chairperson of the ICA Regional Women's Committee for Asia & the Pacific. She is the Vice-President of ANGKASA and Chairperson of ANGKASA's Education and Women Development Committee. Ms Baheran has over 40 years experience in the co-operative movement and today is the Director of various co-operatives in Malaysia. She is a member of the Women's Advisory Council of Malaysia, Director of the Agricultural Bank of Malaysia and has served two terms as a Senator in the Malaysian Parliament.

 

Pal Bartus Dae-Kun Chung (Korea)
Dae-Kun Chung has served as Chairman of NACF since 1999. His election was confirmed in 2000 following the incorporation of two national agricultural co-operatives. He was also the Chairperson of the Organising Committee for the ICA General Assembly in Seoul. Mr Chung served as President of the Samrangjin Agricultural Co-operative in Korea for 24 years having been elected for eight consecutive terms. In 1998 he served as Standing Auditor of NACF for a two-year period.
   
Dae-Kun Chung

Alban D`Amours (Canada)
Mr Alban D’Amours, is President and C.E.O of Desjardins Group, the largest integrated co-operative financial group in Canada, with assets of US$83 billion and 5.5 millions membersand clients. After having distinguished himself in an academic career in the field of Economics, he served in the Québec government as Deputy Minister of Revenue and Associate Deputy Minister of Energy. In 1988, he joined Desjardins to hold the positions of Inspector and Auditor General of Desjardins Group, Senior Vice-President Planning, Communication, Marketing and Senior Vice President and Chief, Development and Audit. He was elected in February 2000 and re-elected by acclamation for a second term in January 2004. Mr. D’Amours is the recipient of several honorary prizes.

 

Jean Claude Detilleux Jean-Claude Detilleux (France) Mr Detilleux has held the position of President of the Groupement National de la Coopération (GNC) since 1998. GNC brings together 15 national sectoral organisations in France. His principal occupation is President and Director-General of Crédit Coopératif, one of the five co-operative banks of France which has 175 branches and 2400 staff and a balance of 8.5 billion Euros. The membership of the Crédit Coopératif is constituted by non-profit organisations (associations, trade unions, mutuals, etc) as well as small and medium-size enterprises. Mr Detilleux's experience in the co-operative movement thus spans not only the finance and banking but also the wider non-financial co-operative movement.
   
Steinar Dvergsdal

Steinar Dvergsdal (Norway)
Mr Dvergsdal is a member of the Federation of Norwegian Agricultural Co-operatives, member of the Board of Directors of the national consumer co-operative organisation, Coop Norway (1995-2001), President of the Norwegian Agricultural Purchasing and Marketing Co-operation since 1995 and leader of the Organising Committee of the 2003 ICA General Assembly in Norway. Mr Dvergsdal is a farmer with more than 25 years active participation in the local, regional and national co-operative movement in agriculture, consumer and other co-operatives including the Norwegian Standing Committee on Co-operative Affairs.

 

No photo available

Paul Hazen (United States of America)
Paul Hazen has been President and Chief Executive Officer of the National Cooperative Business Association since 1998. Well-known for his knowledge of the co-operative sector and speaks often at national and international forums on the role of co-operatives in community and economic development. He has led several important NCBA initiatives including the creation of .coop, the top-level Internet domain exclusively for co-operatives. Since coming online in early 2002, the .coop domain has enhanced public awareness of co-operatives and created new business opportunities by allowing co-ops to differentiate their member-owned businesses from other domains. Since 1998 NCBA's international co-operative development programme has grown to more than US$20 million in annual funding. Paul Hazen also serves on the boards of the Consumer Federation of America and the NCB Credit Corporation.

   
Valentine Ermakov

Ramón Zunga Imperial (Mexico)
Ramón Imperial has worked in several positions in the federal organisation in the financial sector of the Co-operative Movement in Mexico . He is currently President of the Caja Popular Mexicana CPM, a financial co-operative which has approximately 900,000 members plus an additional 200,000 children who are holders of savings accounts. he has held a variety of other positions including board member of the Co-operative Development Committee in the Parliament of Mexico, President of COLAC headquartered in Panama , President of COMACREP, and a Board of Director in the International Raiffeisen Union IRU, Germany . He has participated in several national and international events related with the Co-operative Movement and he has represented the Movimiento Cajista Mexicano in different international congress and conferences. He is also co-author of the book, Banca Social Historia, Actualidad y Retos de las Finanzas Populares, 2001.

Stefania Marcone

Gun-Britt Mårtensson (Sweden)
A graduate in English, French and Political Science, Ms Mårtensson has played an active role in politics and was Vice Mayor and Mayor of her local town of 60,000 inhabitants from 1985-1997. Elected in 1982 as a member of the Board of the Swedish Association of Local Authorities, Ms Mårtensson then became spokesperson for housing policies. Since 1997, she has been Chair and President of HSB, the National Federation of Tenants, Savings and Building Societies (HSB Riksförbund), Sweden's largest organisation for co-operative housing. Ms Mårtensson is a member of the Board of ICA Housing, CECODHAS, the European Organisation for Housing, and President of the Co-operative section and the Committee for social inclusion. She is also Board member of the Nordic Housing Alliance, the Swedish Co-operative Institute and Swedish Co-operative Centre. At the ICA General Assembly in Seoul (2001), she was elected Chairperson of the ICA Audit & Control Committee and stepped down from this position when she was elected to the Board in September 2003 at the General Assembly in Oslo. She is also curretnly chair of the ICA's Governance Working Group.

Gun-Britt Märtensson

Isami Miyata (Japan)
Isami Miyata is President of the Central Union of Agricultural Co-operatives (JA-Zenchu) and has worked in the co-operative movement since 1988. Mr Miyata has held the positions of President of Shinshinotsumura Agricultural Co-operative, President of Hokkaido Prefectural Union of Agricultural Co-operatives and Member of the Board of National Press & Information Federation of Agricultural Co-operatives. Mr Miyata was also an auditor with the Central Union of Agricultural Co-operatives and in May 2003 became President of the Japanese Joint Committee of Co-operatives (JJC).

 

Lourdes Sienra Ortellado (Paraguay)
Mrs. Ortellado has been member of Cooperativa Universitaria Ltda. since 1976, an organisation with more than 60,000 of members. She has held a variety of position with the co-operative including member of the Education Committee, the Credit Committee, and Board member of Cooperativa Universitaria. She was appointed Director of PANAL, Compañía de Seguros-Propiedad Cooperativa in 2003.and continues to hold the position today. During the Regional Conference of ICA Americas in Asunción , Paraguay in October, 2002, she was elected chairperson of the Americas Regional Committee of Co-operatives Women, (CRAMC ICA Americas). As chairperson of this Committee, she has participated actively in several meetings with co-operative women in Dominican Republic , Brazil , Mexico , Paraguay and Canada .


Janusz Paskowski (Poland)
Janusz Paszkowski is actively engaged in the Polish co-operative Movement. He is a graduate of the Law Faculty of the Jagiellonian University in Krakow . At a local level he has been active since 1976 in the workers co-operative movement. From 2000-2004 he was Chairperson of the Supervisory Board of NAUWC and since then has been President of the Management Board of NAUWC. He was also a member of the Executive Committee of the National Co-operative Council and to date is Deputy President of the National Co-operative Council. At the international level he is a member of the Executive Committee of CICOPA and CECOP. He is also a consultant on Polish co-operative law.

Yehudah Paz

Felice Scalvini (Italy)
Felice Scalvini has a degree in Law from the Pavia University in Italy . A solicitor and auditor, he first became involved with the co-operative movement when in 1976 he participated in the founding of one of the first social solidarity co-operatives in Italy . At a national level, he is Vice-President of Confcooperative Brescia, a Board member of Cariplo Bank Foundation and President of CFI. At the European and International level, he is a member of the ICA Europe an Council and Executive Committee, a member of the Cooperatives in Europe Council and President of CECOP. He is also Vice-President of CICOPA.

Sawai Singh Sisodia

Seah Kian Peng (Singapore)
Seah Kian Peng is the Chairman of Singapore National Co-operative Federation (SNCF), the apex body representing the Co-operative Movement in Singapore . Concurrently, Mr. Seah is the Deputy Chief Executive Office (CEO) and Chief Operating Officer of NTUC FairPrice Co-operative and the CEO of NTUC Media Co-operative. NTUC FairPrice is a leading retailer in Singapore , running a chain of over 130 supermarkets and convenience stores with a combined turnover of over US$780 million and a staff of over 5,000 employees. NTUC Media is in the radio and broadcasting and publishing business. In February 2003 Mr Seah was elected as a member of the ICA Asia-Pacific Standing Committee. Prior to his involvement in the Co-operative Movement, Mr. Seah has worked in both the public and private sectors. He is Board member of various subsidiaries with the NTUC Group and also serves various public and community organisations.

 

Elizabeth Smith (Ghana)
A graduate teacher from the University of Cape Coast and presently headmistress of a Secondary Technical School , Mrs. Smith joined the Co-operative Credit Union in 1989 and became the Regional Chairperson and then the National Vice Chairperson. She was the first female chairperson and is now President of the Co-operative Movement of Ghana.

Americo Utumi Americo Utumi (Brazil)
Mr Utumi has most recently worked as the ICA President's chief advisor and is member of the Consultative Committee of Sao Paulo State Organisation of Co-operatives (OCESP). He began his co-operative career in 1952 in a farmers' co-operative and has held a variety of positions in the Brazilian co-operative movement including Vice-President of OCB, President of OCESP (for four mandates), Director-General of OCB and President of CAC Rural Credit Co-operative. Mr Utumi has been member of the Board of the Organisation of Co-operatives of the Americas (OCA) as well as Executive Secretary of the International Co-operative Agricultural Organisation, an ICA specialised organisation. He has also held governmental posts such as Secretary of Supply for the City of Sao Paulo, and advisor to the Secretary of Agriculture of Sao Paulo State and to the Institute of Cooperatives and Associations

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Enlaces
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Foro Cooperativo Argentina
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COOPERA SOFT - MUTUAL SOFT: Sistema de computación de administración especiales para COOPERATIVAS Y MUTUALES, el que usan mas de 100 entidades de todo el país. (¿Mas información?)

CHAB INFORMATICA

E-mail: chab@ciudad.com.ar

Pagina: Http://www.chabinformatica.com.ar

Tel: (011) 4788-1967

Fax: (011) 4783-2390

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