{"id":73833,"date":"2018-01-09T15:01:04","date_gmt":"2018-01-09T18:01:04","guid":{"rendered":"https:\/\/novait.com.ar\/iulianodemo\/ferias-fiscales\/"},"modified":"2018-01-09T15:01:04","modified_gmt":"2018-01-09T18:01:04","slug":"ferias-fiscales","status":"publish","type":"post","link":"https:\/\/novait.com.ar\/iulianodemo\/ferias-fiscales\/","title":{"rendered":"FERIAS FISCALES"},"content":{"rendered":"

Como lamentablemente cada Organismo de las principales jurisdicciones tiene plazos diferentes para la feria de enero, preparamos un breve resumen, resaltando que no suspende ni difiere los vencimientos de los pagos de los respectivos tributos.<\/span><\/h4>\n

<\/p>\n

AFIP<\/span><\/h4>\n

En lo que se refiere al \u00e1mbito nacional, se encuentra vigente la Resoluci\u00f3n General (AFIP) N\u00ba 1983 (norma modificada por la Resoluci\u00f3n General (AFIP) N\u00ba 3.385, B.O. 13\/09\/2012), mediante la cual la Administraci\u00f3n Federal de Ingresos P\u00fablicos estipul\u00f3 que no se computar\u00e1n<\/b> \u2013respecto de los plazos procedimentales\u2013 los d\u00edas h\u00e1biles administrativos incluidos dentro del per\u00edodo comprendido entre el 1\u00ba y el 31 de enero, ambas fechas inclusive<\/b>.<\/span><\/p>\n

AGIP<\/span><\/h4>\n

La Resoluci\u00f3n (DGR) 59\/2006 estableci\u00f3 que en el \u00e1mbito de la Direcci\u00f3n General de Rentas no se computan respecto de los plazos procedimentales, los d\u00edas h\u00e1biles comprendidos en la primera quincena de enero de cada a\u00f1o.<\/span><\/p>\n

De acuerdo con lo mencionado en el p\u00e1rrafo anterior, el per\u00edodo previsto para enero 2018 ser\u00e1 el comprendido entre el 2 y el 15 de enero, ambas fechas inclusive<\/b> (seg\u00fan dispondr\u00e1 la Resoluci\u00f3n de AGIP que ser\u00e1 publicada oportunamente), quedando excluidos de la aplicaci\u00f3n de la mencionada normativa los plazos vinculados con la configuraci\u00f3n de los tipos penales previstos en la Ley nacional 24.769 y sus modificatorias.<\/span><\/p>\n

ARBA<\/span><\/h4>\n

Conforme lo dispuesto en la Resoluci\u00f3n Normativa 21\/2016 (B.O. 15\/07\/2016), ARBA dispuso establecer en su \u00e1mbito de aplicaci\u00f3n, como feria fiscal administrativa la primera quincena del mes de enero de cada a\u00f1o<\/b>, as\u00ed como determinar que, en el c\u00f3mputo de los plazos procedimentales previstos en el C\u00f3digo Fiscal, la Ley N\u00ba 10707, sus modificatorias y dem\u00e1s normas complementarias, no se considerar\u00e1n los d\u00edas h\u00e1biles administrativos comprendidos dentro del mencionado per\u00edodo de feria.<\/span><\/p>\n

Cabe aclarar que las presentes medidas no modifican los t\u00e9rminos de prescripci\u00f3n de las acciones y poderes de los fiscos para reclamar el pago de los tributos<\/b> respectivos y sus accesorios.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Como lamentablemente cada Organismo de las principales jurisdicciones tiene plazos diferentes para la feria de enero, preparamos un breve resumen, resaltando que no suspende ni difiere los vencimientos de los pagos de los respectivos tributos.<\/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-73833","post","type-post","status-publish","format-standard","hentry","category-ultimas-noticias"],"_links":{"self":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73833","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=73833"}],"version-history":[{"count":0,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/posts\/73833\/revisions"}],"wp:attachment":[{"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/media?parent=73833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/categories?post=73833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/novait.com.ar\/iulianodemo\/wp-json\/wp\/v2\/tags?post=73833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}