What is fee scale?

What is fee scale?

Ref. 26107I. Modification of the Income Tax Law.

Board of Directors Resolves: ART.1- To fix as from July 1, 1986 the following fee schedule in substitution of that established by Resolution No. 512/85.- ART.2- In the AUDIT work carried out for the purpose of issuing opinions on ANNUAL ACCOUNTING STATEMENTS OF ALL TYPES OF ENTITIES, whatever their object or purpose, the minimum fee arising from the following scale established in modules shall apply. For the purposes of using the scale, the following procedure shall be applied: a) The value arising from half of the sum of the Assets, Liabilities to third parties and operating income shall be divided by the value of the module in force at the month of the expression of the accounting information to which the opinion or report refers, obtaining the basis in modules. b) Once the basis in modules is determined, it will be placed in the scale to establish the amount of fees in modules. c) Multiplying the amount of the fee in modules by the value of the module at the time of the opinion, certification, report or date of the bank deposit for processing before the Professional Council of Economic Sciences of the Province of Buenos Aires, if later, the minimum fee for the work performed will be obtained.


ARTICLE 1.- The professional fees of lawyers and attorneys, accrued in lawsuits or administrative or extrajudicial proceedings, shall be governed by the provisions of this law as from its publication.

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ARTICLE 2.- In order to regulate the fees, judges or courts shall take into account the professional work performed in each instance, with sixty percent corresponding in each case to the lawyer and forty percent to the attorney. If only one professional intervenes for each party, the total fees shall correspond to him/her.

ARTICLE 3.- When several attorneys or procurators intervene on behalf of the same party, it shall be considered a single sponsorship or representation. If the performance is successive, the fee shall be fixed in proportion to the legal importance of the respective intervention and the work performed by each one.

Annual income of Fourth and Fifth Category income 2020 – Sunat

“Article 14. Prohibition of recommendations on fees. Professional Associations and their collegiate organizations may not establish indicative scales or any other orientation, recommendation, guideline, norm or rule on professional fees, except as established in the Fourth Additional Provision.”

Therefore, the fees are freely agreed between lawyer and client, but in case of conviction for costs we can only pass on to the opposing party the amount fixed in the criteria, or at least, that is the amount to which we will see our fees reduced in case of a challenge, although they can also be reduced, of course, ex officio by the Counsel of the Administration of Justice.

There is a lot of ignorance in this matter, even among professionals. It is becoming more and more frequent that we act outside our Bar Association, and if we do not know the criteria of the different Bar Associations, it will be difficult for us to successfully defend a challenge of an unnecessary fee.

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Architectural presentation and characterization fees

Consequently, with the favorable report of the Higher Council of Architects’ Associations, and of the Higher Council of Housing, and in accordance with the opinion of the Council of State, in relation to the corresponding administrative competence, and after deliberation of the Council of Ministers, at its meeting held on June seventeenth, nineteen hundred and seventy-seven,

As from the date of publication of this Royal Decree, all work carried out by Architects will regulate their professional remuneration by the text that is approved, with the exception of the provisions of the Second Transitory Provision.

The rates of fees for the work of the profession of Architect, approved by Royal Decree of December one thousand nine hundred and twenty-two, shall remain in force, and for the sole purpose of application of Article Six of the Decree of July sixteen, nineteen hundred and thirty-five, as long as the current rates of fees to be received by Quantity Surveyors and Technical Architects, for work in their profession, are not modified.

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