{"id":16302,"date":"2016-09-13T16:57:24","date_gmt":"2016-09-13T19:57:24","guid":{"rendered":"http:\/\/arvargen-cp514.wordpresstemporal.com\/?p=16302"},"modified":"2016-10-10T17:01:10","modified_gmt":"2016-10-10T20:01:10","slug":"sintesis-informativa-n-422016","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/en\/sintesis-informativa-n-422016\/","title":{"rendered":"S\u00edntesis Informativa N\u00b0 42\/2016"},"content":{"rendered":"
\n

R\u00e9gimen General de Agentes de Recaudaci\u00f3n.\u00a0Modificaciones. Resoluci\u00f3n No 421\/2016\u00a0AGIP Bs. As. Cdad. \u2013 Bolet\u00edn Oficial 06\/09\/2016.<\/p>\n<\/div>\n

\n

Mediante la resoluci\u00f3n No 421\/2016 publicada en el bolet\u00edn oficial el d\u00eda 06\/09\/2016, la Ciudad\u00a0de Buenos Aires introduce modificaciones al r\u00e9gimen general de recaudaci\u00f3n del impuesto\u00a0sobre los ingresos brutos para los contribuyentes que desarrollen actividades dentro del \u00e1mbito\u00a0de la Ciudad Aut\u00f3noma de Buenos Aires -R. (AGIP Bs. As. cdad.) 939\/2013-, entre las que\u00a0destacamos las siguientes:<\/p>\n

* Quedan exceptuados de actuar como agentes de recaudaci\u00f3n los sujetos exentos en el\u00a0impuesto de acuerdo a lo dispuesto por el C\u00f3digo Fiscal vigente.<\/p>\n

* Se incorporan como sujetos pasibles de percepci\u00f3n aquellos que, siendo contribuyentes\u00a0y\/o responsables del impuesto en extra\u00f1a jurisdicci\u00f3n, realicen compras de cosas\u00a0muebles, locaciones y\/o prestaciones de servicios dentro del \u00e1mbito de la Ciudad.<\/p>\n

* Se eleva al 4,5% la al\u00edcuota m\u00e1xima de retenci\u00f3n.<\/p>\n

* Se establece que la devoluci\u00f3n de las percepciones practicadas mediante la emisi\u00f3n de\u00a0notas de cr\u00e9dito proceder\u00e1 \u00fanicamente como consecuencia de la anulaci\u00f3n total de la\u00a0operaci\u00f3n, y siempre que la misma se emita dentro del mes en que se realiz\u00f3 la operaci\u00f3n\u00a0que le diera origen.<\/p>\n

Asimismo, no proceder\u00e1n las devoluciones y\/o compensaciones de percepciones practicadas\u00a0mediante la emisi\u00f3n de notas de cr\u00e9dito, en los casos de devoluciones parciales por\u00a0bonificaciones, descuentos u otros conceptos similares, como as\u00ed tampoco por la aplicaci\u00f3n\u00a0err\u00f3nea del r\u00e9gimen en cuesti\u00f3n. Para estos casos, la repetici\u00f3n y\/o compensaci\u00f3n deber\u00e1 ser\u00a0tramitada por el contribuyente objeto de la percepci\u00f3n mediante el procedimiento establecido en\u00a0el C\u00f3digo Fiscal.<\/p>\n

Se destaca que los cambios se\u00f1alados entraran en vigencia a partir de las operaciones que se\u00a0efect\u00faen desde el 1\/11\/2016.<\/p>\n

Se prorrogan las anteriores modificaciones introducidas en el presente r\u00e9gimen -R. (AGIP Bs.\u00a0As. cdad.) 364\/2016-, aspectos centrales que fueron adelantados el d\u00eda 21\/07 en la S\u00edntesis\u00a0Informativa N\u00ba 35, las que tambi\u00e9n ser\u00e1n de aplicaci\u00f3n a partir de las operaciones que se<\/p>\n

efect\u00faen desde el 1\/11\/2016.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

R\u00e9gimen General de Agentes de Recaudaci\u00f3n.\u00a0Modificaciones. Resoluci\u00f3n No 421\/2016\u00a0AGIP Bs. As. Cdad. \u2013 Bolet\u00edn Oficial 06\/09\/2016. Mediante la resoluci\u00f3n No 421\/2016 publicada en el bolet\u00edn oficial el d\u00eda 06\/09\/2016, la Ciudad\u00a0de Buenos Aires introduce modificaciones al r\u00e9gimen general de recaudaci\u00f3n del impuesto\u00a0sobre los ingresos brutos…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-16302","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"\nS\u00edntesis Informativa N\u00b0 42\/2016 - ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios & Auditores<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/arv-argentina.com\/en\/sintesis-informativa-n-422016\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00edntesis Informativa N\u00b0 42\/2016 - ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios & Auditores\" \/>\n<meta property=\"og:description\" content=\"R\u00e9gimen General de Agentes de Recaudaci\u00f3n.\u00a0Modificaciones. 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