{"id":73689,"date":"2017-04-05T14:22:14","date_gmt":"2017-04-05T17:22:14","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/arba-prorroga-moratoria-agentes\/"},"modified":"2017-04-05T14:22:14","modified_gmt":"2017-04-05T17:22:14","slug":"arba-prorroga-moratoria-agentes","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/arba-prorroga-moratoria-agentes\/","title":{"rendered":"ARBA: PR\u00d3RROGA MORATORIA AGENTES DE RECAUDACI\u00d3N"},"content":{"rendered":"

ARBA ha publicado la Resoluci\u00f3n Normativa N\u00ba 13\/2017, mediante la cual extendi\u00f3 hasta el 30 de junio de 2017 inclusive la vigencia del r\u00e9gimen para la regularizaci\u00f3n de las deudas correspondientes a los agentes de recaudaci\u00f3n y sus responsables solidarios.<\/span><\/h4>\n

Recordamos los t\u00e9rminos del acogimiento que informamos en nuestro Newsletter del 31\/01\/2017:<\/span><\/p>\n

Deudas vencidas: hasta el 30\/11\/2016 (incluye las que est\u00e1n en proceso de fiscalizaci\u00f3n, discusi\u00f3n e instancias judiciales, cualquiera fuera la fecha de inicio del juicio)<\/span><\/p>\n

BENEFICIOS DE REDUCCION<\/span><\/p>\n

BENEFICIOS DE REDUCCION por Ret.\/Perc. NO efectuadas \/ Efectuadas e ingresadas fuera de t\u00e9rmino:<\/span><\/p>\n

100% de Multas y Recargos<\/span><\/p>\n

Intereses Resarcitorios s\/Ingresos a\u00f1o 2015:<\/span><\/p>\n

Hasta $100.000.000: 60%<\/span><\/p>\n

Hasta $200.000.000: 50%<\/span><\/p>\n

Desde $200.000.000: 40%<\/span><\/p>\n

BENEFICIOS DE REDUCCION por Ret.\/Perc. Efectuadas y NO ingresadas:<\/span><\/p>\n

100% de Multas y Recargos<\/span><\/p>\n

Intereses Resarcitorios s\/Ingresos a\u00f1o 2015:<\/span><\/p>\n

Hasta $100.000.000: 40%<\/span><\/p>\n

Hasta $200.000.000: 30%<\/span><\/p>\n

Desde $200.000.000: 20%<\/span><\/p>\n

BENEFICIOS DE REDUCCION tambi\u00e9n se producir\u00e1 en aquellos que la totalidad del impuesto se hubiera depositado de manera extempor\u00e1nea a la fecha de entrada de vigencia.<\/span><\/p>\n

Cuando se trate de multas por incumplimiento a los deberes formales, para acceder a la reducci\u00f3n del 100% de las mismas, ser\u00e1 requisito que se hubiera cumplido con el deber formal omitido a la fecha en que se formaliza el acogimiento<\/span><\/p>\n

PLAN DE FACILIDADES DE PAGO<\/span><\/p>\n

Anticipo 10% del total de la deuda regularizada<\/span><\/p>\n

Saldo restante:<\/span><\/p>\n

Contado: Bonificaci\u00f3n adicional del 15% sobre la deuda consolidada<\/span><\/p>\n

3 Cuotas sin inter\u00e9s de financiaci\u00f3n<\/span><\/p>\n

De 6 a 24 Cuotas (Inter\u00e9s 1,5% mensual sobre saldo)<\/span><\/p>\n

De 27 a 36 Cuotas (Inter\u00e9s 2,5% mensual sobre saldo)<\/span><\/p>\n

REQUISITOS PARA ACCEDER Y A MANTENER DURANTE LA VIGENCIA DEL PLAN DE PAGOS:<\/span><\/p>\n

Presentaciones y Pagos DDJJ como Agentes al d\u00eda, vencidas desde el 01\/12\/2016 hasta la cancelaci\u00f3n definitiva de la deuda regularizada<\/span><\/p>\n

Mantener n\u00ba de personal existente desde la fecha de sanci\u00f3n de la ley hasta la cancelaci\u00f3n definitiva de la deuda regularizada<\/span><\/p>\n

CADUCIDAD por Falta de Pagos:<\/span><\/p>\n

El mantenimiento de dos (2) cuotas impagas -incluido el anticipo- consecutivas o alternadas, al vencimiento de la cuota siguiente.<\/span><\/p>\n

El mantenimiento de alguna cuota o anticipo impagos al cumplirse noventa (90) d\u00edas corridos del vencimiento de la \u00faltima cuota del plan.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

ARBA ha publicado la Resoluci\u00f3n Normativa N\u00ba 13\/2017, mediante la cual extendi\u00f3 hasta el 30 de junio de 2017 inclusive la vigencia del r\u00e9gimen para la regularizaci\u00f3n de las deudas correspondientes a los agentes de recaudaci\u00f3n y sus responsables solidarios.<\/p>\n","protected":false},"author":2,"featured_media":0,"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-73689","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73689","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=73689"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73689\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73689"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73689"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73689"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}