General Resolution (AFIP) GENERAL RESOLUTION GENERAL RESOLUTION 2.676/09
Buenos Aires, September 10, 2009
BO: 09/15/2009
Taxation procedure. Billing and registration. Issuance of vouchers scheme using fiscal control. DGI 4104 Gen. Res. Standard amended and supplemented.
Section 1 - Amend the General Resolution 4104 DGI, text replaced by the AFIP General Resolution 259/98, as amended and supplemented, as follows:
1. Hereby replaced pt. 3 of section D of Div. V of Annex I by the following:
"3. Other requirements:
If eventual failure, disconnection, or saturation of memory tax, this should be detected by the controller indicated by the Prosecutor and an appropriate message. Fiscal Controller should not allow the registration of operations until the operation is not carried out accordingly. Verified the saturation of the fiscal memory should be allowed to read it.
fiscal memory must be covered and adhered to the inside of the unit with epoxy resin so as to prevent their removal without leaving evidence of it.
setting is supported fiscal memory, which in all cases shall be coated with epoxy to the inside of the Comptroller of Public Prosecutions or immovable component for its structure, securing with welded elements to the mounting base. These elements and the mounting base shall be of the same material, having recorded welding identificatory union with the seal of the original manufacturer or supplier. Must submit plans and photographs of those stamps.
fiscal memory must not be altered or deleted during normal operation when subjected for ten minutes at an intensity of radiation of fifteen watts per square centimeter wavelength of '2537 A 'test under the conditions laid down by the general resolution.
must be equipped with protection devices to prevent damage from surges.
fiscal memory module must be a solid block of epoxy resin which should be available within the fiscal memory itself. Within this block of resin may include, in addition to the fiscal memory, some passive components and / or some type integrated driver (drivers) as the only exception.
requirements listed above may be supplemented by using a memory type OTP EPROM with encapsulated type without erasing window, whose inclusion will be considered as mandatory from January 2, 2010.
The design of fiscal memory module will allow reading / s memory / s tax / s lectograbador with a standard EPROM type memory. For this reading is supported using a passive adapter module connector to the socket lectograbador MF Eprom. This adapter must be submitted along with three prototypes of the model to be tested.
The receptacle which holds the fiscal memory to fill it with epoxy shall provide projections or form will be such as to avoid removing the memory block without causing rupture of the vessel.
The method used in recording the amounts in the fiscal memory must be, by reverse logic, so that each write involves an increase in the value thereof. "
2. Hereby replaced the second paragraph pt. I, Div. VI of Annex I by the following:
"The fiscal printer is connected to a personal computer, a scale or other input device through a serial communications channel, according to the standard RS-232C connectors admitted DB -25, DB-9 and RJ-45, or rule 'Universal Serial Bus (USB). " In addition, possess the gate of RS-232C DB-9 female connector for electronic data collection. "
A. High of equipment and modifying data as of 14 September 2009
Section 2 - Starting on September 14, 2009 all taxpayers and responsible must request the approval of tax audits, according to the procedure for each case were as follows:
a) For the higher of the facilities, as well as data modifications, will be accessed only through the web site of the Federal Administration (http://www.afip.gob.ar) and enter the service "Management of tax audits" by using the Key Fiscal obtained under the procedure established by General Resolution AFIP 2.239/07 , its amendments and complementary.
As evidence of the presentation and accepted the system will issue a voucher which will have character Acknowledgement.
In case of a fiscal printer, such records can not be displayed until there is compliance with the procedure laid down in inc. b) of this article.
b) For fiscal printers rating: professional systems, responsible for the adaptation or design and development of programming the computer system for issuing receipts, and the user or the person lawfully exercising their representation, should access the corporate website and enter the service "Management of tax audits, to declare that the application program is adapted to issue vouchers, in accordance with the requirements established by this, noting that the billing system only allows the issuance of tax receipts by the "Driver Fiscal reported.
c) The authorization for the use of "Fiscal Controller" will be made only by authorized by the supplier, using the initialization procedure defined in Art. P, Ch. III, Annex I of the General Resolution 4104 DGI, text replaced by the AFIP General Resolution 259/98, as amended and supplemented, within thirty calendar days of the equipment delivered.
Section 3 - Drivers "Prosecutors" shall be identified by laying-in-visible on the computer or near the place of location of the records generated through the "management of tax audits."
Article 4 - Taxpayers and responsible to report within two administrative days, according to the procedure inc. a) Art. 2, the occurrence of the following facts:
a) Change of business address. This change does not involve modifying the code point of sale.
b) Changing the computer system.
c) Any other modification of the data originally entered, except the unique key ID Tax (CUIT), user and point of sale "Fiscal Controller."
Article 5 - Statements made and admitted the presentation referred to the inc. a) Art. 2, obtained through the "Drivers Fiscal Management," will involve the automatic and permanent reversal of all mechanical, electromechanical, electronic or computerized issuing of receipts, qualified for that location prior to the effective date of this standard.
As indicated in the preceding paragraph shall not extend to the teams for which he had applied for re-registration in accordance with the rules set forth in Chap. C, or modify, as appropriate, the application of billing and registration standards established by the Resolution force Gen. AFIP 100/98, 1.361/02, 1.415/03, 1.575/03 and 2.485/08, their amended and supplemented.
B. Companies providing
Article 6 - The suppliers of equipment called "Drivers Tax" in order to register with the Registrar of Companies Providers must declare the data for pts. 1 to 5 apart. A Cap. XIII of Annex I of the General Resolution 4104 DGI, text replaced by the AFIP General Resolution 259/98, as amended and supplemented, entering the service "Fiscal Management Drivers" available on the website (http://www.afip.gob.ar), using the Key Fiscal obtained under the procedure established by General Resolution AFIP 2.239/07, its amendment and complementary.
Detailed documentation on pts. 6 to 13 referred to in paragraph above shall be submitted Enclose, foliated and in the order described in the aforementioned paragraph. The records obtained from the applications available on the service mentioned in the preceding paragraph shall accompany the presentation folder in the "Working Group for monitoring and control - Drivers Tax."
The suppliers that are already registered voters must declare all existing data referred to those pts. 1 through 5 until the day September 13, 2009, inclusive.
7 - The suppliers should observe the following guidelines for the modification and update of information:
a) Any change in the information provided in pts. 1 to 5 apart. A Cap. XIII of Annex I of the General Resolution 4104 DGI, text replaced by the AFIP General Resolution 259/98, as amended and supplemented, shall be reported to the Federal Administration within five working days produced entering the service "Management of tax audits."
b) Any variation to occur in the data reported by the pt. 6 to 13 of section mentioned in the preceding paragraph shall be notified in the "Working Group for monitoring and control - Drivers Prosecutors' together with the first monthly breakdown of this equipment is initialized after the conclusion of such changes.
C. Prosecutors re-registration
Drivers Section 8 - The taxpayers and persons liable for the use of tax audits and those who had opted for the use thereof by the presentation of F. statement Sworn 445 / E-manual-, re-registration should these facilities from September 14th until October 16th, 2009, inclusive.
Section 9 - For the purposes specified in the previous article, taxpayers and responsible to follow the procedure below:
a) The user accesses the website of the Federal Administration (http://www.afip . gov.ar) using the respective Fiscal Code obtained in accordance with the provisions of General Resolution AFIP 2.239/07, its amendments and complementary, entering the service "Management of tax audits" and selecting "Re-registration of tax audits."
b) The web service allows the reporting burden on time or in batches.
Within the manual application of aid available and the corresponding designs registration.
c) complete re-registration, the taxpayer must be printed in original and copy of proof of "re-registration of tax audits."
d) The original shall adhere to the relevant Tax Controller and the duplicate shall be filed in the "unique paper record" of it.
Article 10 - all those teams, drivers and printers-Tax which have not been re-registration, shall be disqualified from the day October 17, 2009, inclusive.
11 - Lack of compliance with the "re-registration" under art. 8 will result in the application of art. Gen. Res 3 of 4104 DGI, text replaced by the AFIP General Resolution 259/98, as amended and supplemented.
Article 12 - leave no effect on F. Affidavit 445 / E. No new submissions will be accepted through this form from the date indicated in the following article.
13 - The provisions of this will be effective from the date of its publication in the Gazette Official inclusive.
14 - By. DGR