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The indigenous communities are administered by the Law of the Indigenous Person No. 904/81 which makes them exempt from taxes. However, in the real world there is no fiscal exception and since the indigenous communities sponsored by ASCIM generate income in the area of agriculture, they also must pay IRAGRO, the tax for agricultural production.

There has always been financial mentoring in the indigenous communities by the ASCIM.

The accounting was done in three main areas until 2011: the community ranch, the farming equipment and the community administration. In 2011 a restructuring was done. The communities installed computers and hired indigenous staff as secretaries. Their job was to make the bills and check in the transactions (expenses and income), to organize all the documents into their respective lists which were created for this end in the corresponding account and to register the expenses and income of the seedtime loans in their respective archives. Once a year the Administration Council and ASCIM work out an estimated budget of expenses and income. The secretary enters data every month and this is gathered and used to keep the budget up to date. This data is used to send summaries each semester to the Ministry of Treasury. Many other autocratic documents also have to be made and send to the Ministry of Treasury. Thanks to the work of the secretaries, the accounting today is done under the supervision of the technicians for the community cattle ranches, the farming equipment, the community administration, the agriculture, the consumer store, the special accounts, the clinic and the medical insurance AMH (Ayuda Mutual Hospitalaria).

In 2014 another major restructuring was done in the area of community accounting. The Minister of the National Treasury introduced the IRAGRO Law at that time. The software was obtained and a digital network was established for the communities. This permits the access to the computers in the communities and a continuing training of the secretaries.

FIDA          FRICC          UTA          AMH Grupo de Cajas Ascim          FTC          IMO          MCC

Yalve Sanga (Central office)
PO Box:
Filadelfia, 40
9300 Fernheim
Tel. 0491 432231
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