{"id":18873,"date":"2023-02-14T00:10:59","date_gmt":"2023-02-14T03:10:59","guid":{"rendered":"https:\/\/arv-argentina.com\/?p=18873"},"modified":"2023-02-14T00:13:33","modified_gmt":"2023-02-14T03:13:33","slug":"sintesis-informativa-05-2023","status":"publish","type":"post","link":"https:\/\/arv-argentina.com\/es\/sintesis-informativa-05-2023\/","title":{"rendered":"SINTESIS INFORMATIVA N\u00b0 05\/2023"},"content":{"rendered":"<p><\/p>\n<h4 style=\"text-align: justify;\"><b>Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n de un r\u00e9gimen de percepci\u00f3n del IVA <\/b><b><i>aplicable a las operaciones de venta de productos alimenticios para consumo humano (excepto carnes, frutas y hortalizas), bebidas, art\u00edculos de higiene personal y limpieza.<\/i><\/b><\/h4>\n<h4 style=\"text-align: justify;\"><b><i><\/i><\/b><b>Resoluci\u00f3n General (AFIP) 5329\/2023<\/b><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A trav\u00e9s de la RG (AFIP) 5329, se crea el \u201cPrograma de Monitoreo Fiscal\u201d mediante el cual se controlar\u00e1n en tiempo real las declaraciones juradas que presenten los contribuyentes y responsables. Donde, en una primera etapa, se realizar\u00e1 un control sobre las declaraciones juradas de IVA y Ganancias para personas jur\u00eddicas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Asimismo, se crea un nuevo r\u00e9gimen de percepci\u00f3n del IVA, aplicable para hechos imponibles perfeccionados <\/span><b>a partir del 1\/4\/2023,<\/b><span style=\"font-weight: 400;\"> sobre las operaciones de venta de productos alimenticios para consumo humano (excepto carnes, frutas y hortalizas), bebidas, art\u00edculos de higiene personal y limpieza que se realicen entre sujetos que revistan la calidad de responsables inscriptos. Los principales puntos del r\u00e9gimen son los siguientes<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El importe de la percepci\u00f3n se determinar\u00e1 aplicando sobre el precio neto de la operaci\u00f3n las siguientes al\u00edcuotas:<\/span><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3%<\/b><span style=\"font-weight: 400;\">: Para operaciones se encuentren gravadas con la al\u00edcuota del IVA del 21%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>1.5%<\/b><span style=\"font-weight: 400;\">: Para operaciones se encuentren gravadas con la al\u00edcuota del IVA del 21%.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La percepci\u00f3n aplicar\u00e1 cuando el monto de la misma sea superior a $60<\/span><\/li>\n<li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Por \u00faltimo, cabe se\u00f1alar que a los efectos de solicitar la exclusi\u00f3n del r\u00e9gimen se implementar\u00e1 el \u201cRegistro de Sujetos no Alcanzados &#8211; Productos de Consumo Masivo\u201d<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Ciudad Aut\u00f3noma de Buenos Aires, febrero de 2023<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n de un r\u00e9gimen de percepci\u00f3n del IVA aplicable a las operaciones de venta de productos alimenticios para consumo humano (excepto carnes, frutas y hortalizas), bebidas, art\u00edculos de higiene personal y limpieza. Resoluci\u00f3n General (AFIP) 5329\/2023 &nbsp; A trav\u00e9s&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"class_list":["post-18873","post","type-post","status-publish","format-standard","hentry","category-sintesis-informativas"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n ...<\/title>\n<meta name=\"description\" content=\"Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n de un r\u00e9gimen de percepci\u00f3n del IVA aplicable a las operaciones de ...\" \/>\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\/es\/sintesis-informativa-05-2023\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n ...\" \/>\n<meta property=\"og:description\" content=\"Creaci\u00f3n del \u201cPrograma Monitoreo Fiscal\u201d e implementaci\u00f3n de un r\u00e9gimen de percepci\u00f3n del IVA aplicable a las operaciones de ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/arv-argentina.com\/es\/sintesis-informativa-05-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"ARV Argentina | Alvarez Roperti Venegas Consultores Tributarios &amp; 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