{"id":18787,"date":"2022-09-16T16:27:27","date_gmt":"2022-09-16T19:27:27","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18787"},"modified":"2022-09-20T11:40:08","modified_gmt":"2022-09-20T14:40:08","slug":"sintesis-informativa-38-2022","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-38-2022\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 38\/2022"},"content":{"rendered":"<p><\/p>\n<h4><b>CABA &#8211; R\u00e9gimen de Regularizaci\u00f3n de Obligaciones Tributarias<\/b><\/h4>\n<h4><b>Resoluci\u00f3n (AGIP) 262\/2022 \u2013 B.O 15\/09\/2022<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Se establece un r\u00e9gimen de regularizaci\u00f3n de las obligaciones tributarias adeudadas, para obligaciones vencidas con <\/span><b>anterioridad al 01\/08\/2022<\/b><span style=\"font-weight: 400;\">, respecto de los siguientes impuestos, al que se podr\u00e1 acceder hasta el <\/span><b>15\/12\/2022<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impuesto Inmobiliario y Tasa Retributiva de los Servicios;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Patentes sobre Veh\u00edculos en General; Embarcaciones Deportivas o de Recreaci\u00f3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Contribuci\u00f3n por Publicidad;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Grav\u00e1menes por Uso, Ocupaci\u00f3n y Trabajos en el Espacio P\u00fablico,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impuesto de Sellos,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Impuesto sobre los Ingresos Brutos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Caracter\u00edsticas del r\u00e9gimen<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El monto nominal a regularizar no podr\u00e1 exceder, por cada gravamen, la suma de <\/span><b>$320.550.-<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">El acogimiento al r\u00e9gimen de regularizaci\u00f3n tiene car\u00e1cter de declaraci\u00f3n jurada e importar\u00e1, autom\u00e1ticamente para los contribuyentes, el allanamiento a la pretensi\u00f3n del Fisco, en la medida de lo que se pretende regularizar e implica la renuncia al t\u00e9rmino de la prescripci\u00f3n de la deuda en ella declarada. La decisi\u00f3n de someterse al presente r\u00e9gimen implica el consentimiento expreso respecto de la conformaci\u00f3n de la deuda total a regularizar.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No es posible cancelar el plan con saldos a favor.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La deuda total cancelada al contado implica la <\/span><b>condonaci\u00f3n del 100% de los intereses resarcitorios<\/b><span style=\"font-weight: 400;\"> devengados hasta el momento.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Quedan excluidas del r\u00e9gimen<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las deudas incluidas en planes de facilidades cuyo estado sea vigente.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las deudas a que se refiere el Decreto N\u00b0 606\/96 (liquidaciones extraordinarias por diferencias derivadas de las nuevas valuaciones de inmuebles).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las multas de cualquier naturaleza aplicadas por la AGIP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las deudas de los contribuyentes y\/o responsables que hubieran solicitado su\u00a0concurso preventivo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las deudas de los contribuyentes y\/o responsables a los cuales se les hubiere declarado la quiebra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Las deudas correspondientes a los agentes de recaudaci\u00f3n, por los grav\u00e1menes retenidos o percibidos y no depositados, y las deudas que se originen en la omisi\u00f3n de la retenci\u00f3n o percepci\u00f3n a la que estaban obligados los referidos agentes.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Los contribuyentes o responsables querellados o denunciados penalmente por el Fisco de la Ciudad Aut\u00f3noma de Buenos Aires, por la comisi\u00f3n de delitos que tengan conexi\u00f3n con el incumplimiento de sus obligaciones tributarias, siempre que su procesamiento hubiere quedado firme.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Los contribuyentes o responsables con procesamiento firme por denuncia o querella\u00a0iniciados por terceros, por la comisi\u00f3n de delitos que tengan conexi\u00f3n con el\u00a0incumplimiento de sus obligaciones tributarias.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, septiembre de 2022.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>CABA &#8211; R\u00e9gimen de Regularizaci\u00f3n de Obligaciones Tributarias Resoluci\u00f3n (AGIP) 262\/2022 \u2013 B.O 15\/09\/2022 &nbsp; Se establece un r\u00e9gimen de regularizaci\u00f3n de las obligaciones tributarias adeudadas, para obligaciones vencidas con anterioridad al 01\/08\/2022, respecto de los siguientes impuestos, al que se podr\u00e1 acceder hasta el&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-18787","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CABA - R\u00e9gimen de Regularizaci\u00f3n de Obligaciones Tributarias<\/title>\n<meta name=\"description\" content=\"CABA - R\u00e9gimen de Regularizaci\u00f3n de Obligaciones Tributarias. 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