{"id":71947,"date":"2012-10-09T00:37:35","date_gmt":"2012-10-09T03:37:35","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ingresos-brutos-provincia-otra-carga-mas\/"},"modified":"2012-10-09T00:37:35","modified_gmt":"2012-10-09T03:37:35","slug":"ingresos-brutos-provincia-otra-carga-mas","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ingresos-brutos-provincia-otra-carga-mas\/","title":{"rendered":"INGRESOS BRUTOS PROVINCIA: OTRA CARGA M\u00c1S"},"content":{"rendered":"<p><strong id=\"internal-source-marker_0.49822565726935863\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><strong id=\"internal-source-marker_0.49822565726935863\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt;\" dir=\"ltr\"><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><span style=\"font-size: 16px; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Quienes vendan $5.000.000 al a\u00f1o y al por mayor, deber\u00e1n actuar como Agentes de Percepci\u00f3n del Impuesto a los Ingresos Brutos<\/span><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> A partir del 1\u00ba de noviembre de 2012, deber\u00e1n actuar como agentes de percepci\u00f3n en las operaciones de venta de cosas muebles, aquellos sujetos que hubieran obtenido en el a\u00f1o calendario inmediato anterior ingresos brutos operativos (gravados, no gravados y exentos) por un importe superior a los cinco millones de pesos ($5.000.000), debi\u00e9ndose computar, a estos efectos, los ingresos provenientes de todas sus actividades y en todas las jurisdicciones, en tanto desarrollen actividades comprendidas en alguno de los siguientes c\u00f3digos del Nomenclador de Actividades para el Impuesto sobre los Ingresos Brutos Provincia de Buenos Aires (NAIBB-99):<\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 519000 Venta al por mayor de mercanc\u00edas n.c.p.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 512290 Venta al por mayor de productos alimenticios n.c.p.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 514330 Venta al por mayor de art\u00edculos de ferreter\u00eda<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 512210 Venta al por mayor de fiambres, quesos y productos l\u00e1cteos<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 513220 Venta al por mayor de papel, cart\u00f3n, materiales de embalaje y art\u00edculos de librer\u00eda<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 514390 Venta al por mayor de art\u00edculos para la construcci\u00f3n n.c.p.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 515200 Venta al por mayor de m\u00e1quinas &#8211; herramienta<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 515990 Venta al por mayor de m\u00e1quinas, equipo y materiales conexos n.c.p.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 515190 Venta al por mayor de m\u00e1quinas, equipos e implementos de uso especial n.c.p.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> 513520 Venta al por mayor de art\u00edculos de iluminaci\u00f3n<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">La medida se dio a conocer a trav\u00e9s de la Resoluci\u00f3n Normativa N\u00ba 41\/12, por medio de la cual se sustituy\u00f3 el art\u00edculo 320 de la Disposici\u00f3n Normativa Serie B N\u00ba 1\/04.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Los sujetos que cumplan con las condiciones detalladas precedentemente deber\u00e1n darse de alta como agentes de percepci\u00f3n hasta el 31 de octubre de 2012, ingresando con C.U.I.T. y CIT a la p\u00e1gina web de A.R.B.A., opci\u00f3n \u201cAgentes\u201d, \u00edtem \u201cAltas, bajas y modificaciones de Ag. De Recaudaci\u00f3n\u201d.<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">El resto de los contribuyentes del impuesto sobre los ingresos brutos de la Provincia de Buenos Aires seguir\u00e1n estando obligados a actuar como agentes de recaudaci\u00f3n en los siguientes casos:<\/span><\/p>\n<p> <\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt; text-align: justify;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">a) Como agentes de percepci\u00f3n y de retenci\u00f3n, las empresas que hubieran obtenido en el a\u00f1o calendario inmediato anterior ingresos brutos operativos (gravados, no gravados y exentos) por un importe superior a diez millones de pesos ($ 10.000.000), debi\u00e9ndose computar, a estos efectos, los ingresos provenientes de todas las jurisdicciones.<\/span><\/p>\n<p><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">b) Como agentes de percepci\u00f3n y de retenci\u00f3n, los expendedores al p\u00fablico de combustibles l\u00edquidos derivados del petr\u00f3leo que hubieran obtenido ingresos brutos operativos (gravados, no gravados y exentos) por un importe superior a doce millones de pesos ($ 12.000.000), debi\u00e9ndose computar, a estos efectos, los ingresos provenientes de todas sus actividades y en todas las jurisdicciones.<\/span><\/strong><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong id=\"internal-source-marker_0.49822565726935863\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><strong id=\"internal-source-marker_0.49822565726935863\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p style=\"margin: 0pt -0.05pt; text-indent: -0.05pt;\" dir=\"ltr\"><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><span style=\"font-size: 16px; color: #0000ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Quienes vendan $5.000.000 al a\u00f1o y al por mayor, deber\u00e1n actuar como Agentes de Percepci\u00f3n del Impuesto a los Ingresos Brutos<\/span><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.7606598422862589\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n","protected":false},"author":2,"featured_media":73547,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[13],"tags":[],"class_list":["post-71947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/comments?post=71947"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71947\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}