{"id":71949,"date":"2012-09-20T14:58:57","date_gmt":"2012-09-20T17:58:57","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/vencimiento-tasa-anual-igj\/"},"modified":"2012-09-20T14:58:57","modified_gmt":"2012-09-20T17:58:57","slug":"vencimiento-tasa-anual-igj","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/vencimiento-tasa-anual-igj\/","title":{"rendered":"VENCIMIENTO: TASA ANUAL I.G.J."},"content":{"rendered":"<p><strong id=\"internal-source-marker_0.33280692785046995\" 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;\">Se fij\u00f3 el plazo para abonar la tasa anual de sociedades el d\u00eda 12 de octubre de 2012.<\/span><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.33280692785046995\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/strong><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><strong id=\"internal-source-marker_0.33280692785046995\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Las sociedades por acciones inscriptas ante la Inspecci\u00f3n General de Justicia tienen plazo hasta el 12 de octubre de 2012 para abonar la tasa anual, seg\u00fan la Resoluci\u00f3n N\u00ba 1.789\/2012 del Ministerio de Justicia y Derechos Humanos <\/span><\/strong><\/p>\n<p><strong id=\"internal-source-marker_0.33280692785046995\" style=\"color: #000000; font-family: \\'Times New Roman\\'; font-size: medium; line-height: normal; font-weight: normal;\"> <\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Se encuentran obligadas a pagar la tasa anual las sociedades por acciones inscriptas ante la Inspecci\u00f3n General de Justicia.<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">El monto de la tasa anual se determina en funci\u00f3n a la sumatoria del capital social de los estatutos y de la cuenta ajuste de capital resultante de los estados contables de las sociedades por acciones, presentados ante la Inspecci\u00f3n General de Justicia con anterioridad a la fecha de vencimiento de la presente tasa.<\/span><\/p>\n<p> <\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">La tasa a ingresar deber\u00e1 calcularse de acuerdo a la siguiente escala:<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> <\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Cuenta Capital y Ajuste: <span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>Tasa Anual<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> <\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $ 5.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$100,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $10.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$200,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $20.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$400,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $40.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$500,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $80.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$700,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $120.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$900,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $150.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$1.100,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $200.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$1.400,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $1.000.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$1.800,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Hasta $2.100.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$2.300,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">M\u00e1s de $2.100.000<span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span><span style=\"white-space: pre;\"> <\/span>$2.500,00<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"> <\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">En el supuesto de que las sociedades por acciones omitier<br \/>\nan la presentaci\u00f3n de los estados contables a la Inspecci\u00f3n General de Justicia, necesarios para la liquidaci\u00f3n de la tasa anual, dicho Organismo efectuar\u00e1 una estimaci\u00f3n del importe a abonar, en funci\u00f3n a los estados contables presentados en alguno de los dos (2) ejercicios econ\u00f3micos inmediatos anteriores.<\/span><\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">El importe resultante ser\u00e1 equivalente al doble del que deber\u00eda abonar la sociedad por aplicaci\u00f3n de la escala detallada precedentemente. Cuando la sociedad hubiera omitido la presentaci\u00f3n de los estados contables correspondientes a los tres (3) \u00faltimos ejercicios, la estimaci\u00f3n de oficio de la tasa anual ser\u00e1 equivalente a dos mil quinientos pesos ($ 2.500).<\/span><\/p>\n<p> <\/p>\n<p style=\"text-align: justify; margin-top: 0pt; margin-bottom: 0pt;\" dir=\"ltr\"><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Si una vez efectuada la estimaci\u00f3n de oficio de la tasa, la sociedad cumple con la presentaci\u00f3n de los estados contables omitidos, corresponder\u00e1 el rec\u00e1lculo de dicha tasa, previo a su pago.<\/span><\/p>\n<p><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">Las sociedades que no abonen la tasa anual ser\u00e1n sancionadas con una multa equivalente al monto que resulta de aplicar una vez y media la tasa de inter\u00e9s mensual que utiliza el Banco de la Naci\u00f3n Argentina en sus operaciones de descuento para documentos comerciales, sobre los importes omitidos. Asimismo, una vez vencidos los plazos para el pago, la I.G.J. promover\u00e1 la acci\u00f3n judicial de cobro.<\/span><\/strong><\/p>\n<p>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong id=\"internal-source-marker_0.33280692785046995\" 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;\">Se fij\u00f3 el plazo para abonar la tasa anual de sociedades el d\u00eda 12 de octubre de 2012.<\/span><\/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-71949","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\/71949","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=71949"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/71949\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=71949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=71949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=71949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}