{"id":71952,"date":"2012-08-31T12:12:48","date_gmt":"2012-08-31T15:12:48","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/importadores-fin-del-cvdi\/"},"modified":"2012-08-31T12:12:48","modified_gmt":"2012-08-31T15:12:48","slug":"importadores-fin-del-cvdi","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/importadores-fin-del-cvdi\/","title":{"rendered":"IMPORTADORES: FIN DEL CVDI"},"content":{"rendered":"<p><strong id=\"internal-source-marker_0.6077128672040999\" 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; color: #3366ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">A partir del 10 de septiembre deja de existir el beneficio para importadores. <\/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;\">Informamos que a partir del d\u00eda lunes 10 de septiembre entrar\u00e1 en vigencia la resoluci\u00f3n general N\u00ba 3373\/2012 \u00abIMPUESTO AL VALOR AGREGADO Y A LAS GANANCIAS\u00bb.<\/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;\">Desde el mes de septiembre de 2012, al no estar m\u00e1s vigente el C.V.D.I. (Certificado de Validaci\u00f3n de Datos de Importadores), en todos los casos ser\u00e1n de aplicaci\u00f3n las siguientes al\u00edcuotas de percepci\u00f3n:<\/span><\/p>\n<p> <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;\"> a) Veinte por ciento (20%) \u2013o diez por ciento (10%) cuando se trate de importaciones de bienes sujetos a al\u00edcuota diferencial\u2013 del impuesto al valor agregado, sobre la base imponible del mencionado impuesto en el momento de la importaci\u00f3n [Resoluci\u00f3n General N\u00ba 2.937, art\u00edculo 3\u00ba].<\/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;\"> b) Seis por ciento (6%) del impuesto a las ganancias, sobre la base imponible del impuesto al valor agregado al momento de la importaci\u00f3n [Resoluci\u00f3n General N\u00ba 2281 (A.F.I.P.), art\u00edculo 4\u00ba].<\/span><\/p>\n<div><span style=\"font-size: 16px; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\"><br \/><\/span><\/div>\n<p> <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p><strong id=\"internal-source-marker_0.6077128672040999\" 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; color: #3366ff; background-color: transparent; vertical-align: baseline; white-space: pre-wrap;\">A partir del 10 de septiembre deja de existir el beneficio para importadores.<\/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 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