{"id":72807,"date":"2014-03-29T15:46:43","date_gmt":"2014-03-29T18:46:43","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/monotributo-riesgo-de-exclusion\/"},"modified":"2014-03-29T15:46:43","modified_gmt":"2014-03-29T18:46:43","slug":"monotributo-riesgo-de-exclusion","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/monotributo-riesgo-de-exclusion\/","title":{"rendered":"MONOTRIBUTO: RIESGO DE EXCLUSI\u00d3N"},"content":{"rendered":"<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva;\">\u00a0<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt; color: #3366ff;\">La AFIP ya pone la mira sobre la recategorizaci\u00f3n de mayo, para excluir a quienes se excedan.<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">iProfesional &#8211; Los peque\u00f1os contribuyentes quedar\u00e1n excluidos de pleno derecho del r\u00e9gimen cuando adquieran bienes, realicen gastos o registren dep\u00f3sitos bancarios por un importe igual o superior al monto de los ingresos brutos anuales m\u00e1ximos admitidos para la categor\u00eda en la cual est\u00e9n encuadrados<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Con la mira puesta en la recategorizaci\u00f3n de mayo pr\u00f3ximo, la Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) ya comenz\u00f3 con las tareas de inteligencia y la confecci\u00f3n de intimaciones para avanzar sobre los monotributistas evasores.<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Sucede que el organismo recaudador estableci\u00f3 que los contribuyentes adheridos al R\u00e9gimen Simplificado para Peque\u00f1os Contribuyentes (RS) quedar\u00e1n excluidos de pleno derecho del r\u00e9gimen cuando se detecte alguna de las siguientes situaciones:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Adquieran bienes o realicen gastos, de \u00edndole personal, por un importe equivalente o mayor al monto de los ingresos brutos anuales m\u00e1ximos admitidos para la categor\u00eda en la que est\u00e9n registrados.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Registren dep\u00f3sitos bancarios, debidamente depurados, por un importe igual o superior al monto de los ingresos brutos anuales m\u00e1ximos admitidos para la categor\u00eda en la cual est\u00e9n encuadrados.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">\u00a0<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\"><strong>Los gastos en luz y gas<\/strong><\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Por su parte, la AFIP cruzar\u00e1 los datos surgidos de un estricto control sobre los gastos de agua, gas, luz y telefon\u00eda de los monotributistas, cruzando con la informaci\u00f3n que, puntualmente, las empresas de servicios ya informan ante el organismo:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Apellido y nombres, raz\u00f3n social o denominaci\u00f3n.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Domicilio en el que se realiza la prestaci\u00f3n del servicio y c\u00f3digo postal.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Domicilio al que se remite la factura correspondiente y c\u00f3digo postal.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Clave \u00danica de Identificaci\u00f3n Tributaria (CUIT), C\u00f3digo Unico de Identificaci\u00f3n Laboral (CUIL) o Clave de Identificaci\u00f3n (CDI).<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Monto total de las operaciones efectuadas en el per\u00edodo informado, por cada prestatario.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">De tratarse de la prestaci\u00f3n del servicio de suministro de energ\u00eda el\u00e9ctrica se consignar\u00e1 la cantidad de kilovatios utilizados.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">En el caso de provisi\u00f3n de agua o de gas, se informar\u00e1 la unidad y cantidad de unidades consumidas.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">De tratarse de provisi\u00f3n de gas se informar\u00e1 adicionalmente la cantidad de kilocalor\u00edas con las que se efectu\u00f3 el suministro.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Tipo de prestaci\u00f3n.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Modalidad de pago.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Categorizaci\u00f3n frente al Impuesto al Valor Agregado (IVA).<\/span><\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\"><strong>Vencimientos m\u00faltiples<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Complementariamente, a fines del mes pr\u00f3ximo, los peque\u00f1os contribuyentes que se ubiquen en la categor\u00eda F o superior deber\u00e1n informar la energ\u00eda el\u00e9ctrica consumida y los alquileres cancelados durante el \u00faltimo cuatrimestre.<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Todo ser\u00e1 confrontado contra indicadores de la situaci\u00f3n fiscal respectiva que la AFIP posee en su base de datos sobre los distintos monotributistas. Entre ellos se destacan:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Consumos en tarjetas de cr\u00e9dito y d\u00e9bito.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Movimientos bancarios.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Declaraciones patrimoniales.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Pago de cuotas de colegios privados.<\/span><\/li>\n<li dir=\"ltr\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">Inversiones en fideicomisos.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt;\">A estos fines, vale tener presente que el marco legal vigente establece que los peque\u00f1os contribuyentes, obligados por el r\u00e9gimen de informaci\u00f3n que reduzcan su facturaci\u00f3n a menos del l\u00edmite de facturaci\u00f3n establecido por ley, igualmente deber\u00e1n seguir informando, durante dos a\u00f1os m\u00e1s, los datos solicitados.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva;\">\u00a0<\/span><\/p>\n<p dir=\"ltr\" style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva; font-size: 12pt; color: #3366ff;\">La AFIP ya pone la mira sobre la recategorizaci\u00f3n de mayo, para excluir a quienes se excedan.<\/span><\/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-72807","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\/72807","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=72807"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/72807\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=72807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=72807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=72807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}