{"id":73542,"date":"2016-11-23T15:06:52","date_gmt":"2016-11-23T15:06:52","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/arba-nuevos-niveles-riesgo-fiscal\/"},"modified":"2016-11-23T15:06:52","modified_gmt":"2016-11-23T15:06:52","slug":"arba-nuevos-niveles-riesgo-fiscal","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/arba-nuevos-niveles-riesgo-fiscal\/","title":{"rendered":"ARBA: NUEVOS NIVELES DE RIESGO FISCAL"},"content":{"rendered":"

Seg\u00fan la Resoluci\u00f3n Normativa N\u00b0 32\/16, se modifica el sistema de evaluaci\u00f3n del riesgo fiscal, en las categor\u00edas en las que se incluir\u00e1n a los contribuyentes del Impuesto sobre los Ingresos Brutos.<\/span><\/h4>\n

ARBA ha modificado los par\u00e1metros de calificaci\u00f3n de los contribuyentes, a los efectos de la fijaci\u00f3n de al\u00edcuotas de percepci\u00f3n o retenci\u00f3n del Impuesto sobre los Ingresos Brutos.<\/span><\/p>\n

La categor\u00eda representativa del riesgo fiscal ser\u00e1 tenida en cuenta para planificar el curso de las acciones de fiscalizaci\u00f3n y control de las obligaciones tributarias que regularmente lleva a cabo la Agencia de Recaudaci\u00f3n, de modo tal que dichas acciones se dirijan preferentemente a quienes evidencien un mayor grado de incumplimiento.<\/span><\/p>\n

A fin de determinar la categor\u00eda que corresponde asignar a cada contribuyente, se utilizar\u00e1 un coeficiente (\u201cCoeficiente de Ajuste de Al\u00edcuota por Sujeto\u201d) creado a partir de la combinaci\u00f3n de distintos Indicadores, como por ejemplo:<\/span><\/p>\n

    \n
  1. Indicador de presentaci\u00f3n de declaraciones juradas y pagos.<\/span><\/li>\n
  2. Indicador de diferencia de al\u00edcuotas para el c\u00e1lculo del impuesto sobre los ingresos brutos.<\/span><\/li>\n
  3. Indicador de presentaci\u00f3n de declaraciones juradas rectificativas.<\/span><\/li>\n
  4. Indicador de rectificaci\u00f3n en menos de base imponible.<\/span><\/li>\n
  5. Indicador de declaraciones juradas fuera de t\u00e9rmino.<\/span><\/li>\n
  6. Indicador de declaraciones juradas presentadas en 0 (cero).<\/span><\/li>\n
  7. Indicador de acceso al domicilio fiscal electr\u00f3nico.<\/span><\/li>\n<\/ol>\n

    Se recategorizar\u00e1 a cada sujeto, cada CUATRO MESES, tomando la informaci\u00f3n de su cumplimiento en los \u00faltimos 12 meses.<\/span><\/p>\n

    \n","protected":false},"excerpt":{"rendered":"

    Seg\u00fan la Resoluci\u00f3n Normativa N\u00b0 32\/16, se modifica el sistema de evaluaci\u00f3n del riesgo fiscal, en las categor\u00edas en las que se incluir\u00e1n a los contribuyentes del Impuesto sobre los Ingresos Brutos.<\/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-73542","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\/73542","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=73542"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73542\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}