{"id":73789,"date":"2017-09-22T07:40:38","date_gmt":"2017-09-22T10:40:38","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/importante-pasan-factura-m-los-contribuyentes-desprolijos\/"},"modified":"2017-09-22T07:40:38","modified_gmt":"2017-09-22T10:40:38","slug":"importante-pasan-factura-m-los-contribuyentes-desprolijos","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/importante-pasan-factura-m-los-contribuyentes-desprolijos\/","title":{"rendered":"MUY IMPORTANTE: PASAN A FACTURA \u201cM\u201d LOS CONTRIBUYENTES DESPROLIJOS"},"content":{"rendered":"<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva; color: #3366ff;\">Para evitar la utilizaci\u00f3n de comprobantes ap\u00f3crifos, la AFIP establece un r\u00e9gimen de control sobre la emisi\u00f3n de comprobantes de los responsables inscriptos en el IVA.<\/span><\/h4>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La Resoluci\u00f3n rige a partir del 21\/09\/17 y dice que pasar\u00e1n a emitir comprobantes clase \u201cM\u201d cuando:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Se detecten inconsistencias entre los montos facturados y la capacidad t\u00e9cnico- econ\u00f3mica para realizar las prestaciones de servicios y\/o ventas de bienes.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Se detecten irregularidades o incumplimientos vinculados a tus obligaciones fiscales.<\/span><\/li>\n<li><span style=\"font-size: 12pt; font-family: verdana, geneva;\">La consecuencia de emitir comprobantes clase \u201cM\u201d implicar\u00e1 el <b>100% DE RETENCI\u00d3N DEL IVA Y EL 3% DE RETENCI\u00d3N <\/b><b>EN EL IMPUESTO A LAS GANACIAS<\/b><b> DE CADA FACTURA EMITIDA<\/b>.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\"><b>PAR\u00c1METROS DE CONTROL<\/b><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">1. Relaci\u00f3n montos de facturaci\u00f3n\/Personal declarado\/Actividad\/es declarada\/s.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">2. Relaci\u00f3n montos de facturaci\u00f3n\/acreditaciones bancarias.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">3. Relaci\u00f3n montos de facturaci\u00f3n\/bienes registrables.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">4. Relaci\u00f3n montos de facturaci\u00f3n\/pagos de impuestos realizados.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">5. Calificaci\u00f3n asignada por el sistema inform\u00e1tico denominado \u201cSistema de Perfil de Riesgo (SIPER)\u201d.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">6. Informaci\u00f3n de terceros.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">7. Falta de presentaci\u00f3n de declaraciones juradas determinativas.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">8. Falta de presentaci\u00f3n del r\u00e9gimen informativo de compras y ventas establecido por la Resoluci\u00f3n General N\u00b0\u00a03.685.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">9. Relaci\u00f3n inconsistente entre el d\u00e9bito fiscal y el cr\u00e9dito fiscal del impuesto al valor agregado.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">10. Diferencias relevantes entre el d\u00e9bito fiscal declarado en el impuesto al valor agregado y d\u00e9bito fiscal facturado en forma electr\u00f3nica.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">11. Inconsistencias en el\/los domicilio\/s declarado\/s.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">12. Antig\u00fcedad como empleador.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Se comunicar\u00e1 la obligaci\u00f3n de emitir comprobantes clase \u201cM\u201d en el domicilio fiscal electr\u00f3nico y a trav\u00e9s de los sistemas de autorizaci\u00f3n de impresi\u00f3n y emisi\u00f3n de comprobantes o a trav\u00e9s del servicio con clave fiscal \u201cReg\u00edmenes de Facturaci\u00f3n y Registraci\u00f3n (REAR\/RECE\/RFI).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva;\">Una vez que est\u00e9 obligado a emitir comprobantes clase \u201cM\u201d, deber\u00e1n cumplir con lo dispuesto en los T\u00edtulos II y III de la Resoluci\u00f3n General N\u00b01.575, sus modificatorias y complementarias.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para evitar la utilizaci\u00f3n de comprobantes ap\u00f3crifos, la AFIP establece un r\u00e9gimen de control sobre la emisi\u00f3n de comprobantes de los responsables inscriptos en el IVA.<\/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 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