{"id":73739,"date":"2017-06-10T11:21:34","date_gmt":"2017-06-10T14:21:34","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-modificacion-retenciones-trabajadores\/"},"modified":"2017-06-10T11:21:34","modified_gmt":"2017-06-10T14:21:34","slug":"ganancias-modificacion-retenciones-trabajadores","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ganancias-modificacion-retenciones-trabajadores\/","title":{"rendered":"GANANCIAS: MODIFICACI\u00d3N RETENCIONES TRABAJADORES"},"content":{"rendered":"

Procedimiento opcional para el c\u00e1lculo de la retenci\u00f3n correspondiente al SAC para el per\u00edodo fiscal 2017<\/span><\/h4>\n

<\/p>\n

Respecto de los Agentes de Retenci\u00f3n que al 08\/06\/2017 no hubieran adicionado las 12vas. partes a la ganancia bruta de c\/u de los meses del per\u00edodo fiscal 2017 en concepto de SAC. <\/span><\/p>\n

En tal sentido, y con car\u00e1cter excepcional, podr\u00e1n optar por alguna de las siguientes alternativas:<\/span><\/p>\n

– Adicionar las 12vas. partes en concepto de SAC de los meses transcurridos proporcionalmente en el c\u00e1lculo de la determinaci\u00f3n del importe a retener de los meses que resten hasta la finalizaci\u00f3n del per\u00edodo fiscal 2017, siguiendo el mismo procedimiento respecto de las deducciones a computar por dicho per\u00edodo;<\/span><\/p>\n

– Adicionar las aludidas 12vas. partes en la primera liquidaci\u00f3n que se efect\u00fae con posterioridad al 08\/06\/2017, calculando la retenci\u00f3n seg\u00fan el procedimiento general para el c\u00e1lculo de la misma;<\/span><\/p>\n

– En el mes en que se pague la 1\u00aa cuota del SAC, efectuar la determinaci\u00f3n de la retenci\u00f3n por el importe realmente abonado por dicho concepto, y en los meses posteriores, continuar con el procedimiento de adicionar la 12va. parte del SAC a la ganancia bruta de tales meses, as\u00ed como la detracci\u00f3n de la 12va. parte de las deducciones respectivas.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Procedimiento opcional para el c\u00e1lculo de la retenci\u00f3n correspondiente al SAC para el per\u00edodo fiscal 2017<\/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-73739","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73739","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=73739"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73739\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}