Fiscal Procedure. Implementation of a record of CBU-Uniforms-
Key Bank
SUMMARY: Created the Banking Codes Registration Rules, in order that all payments made by the Treasury in respect of refunds, rebates, refunds and other restitution schemes taxpayer funds, managers and managed, and to transferees of receivables under the Civil Code by the originating lenders funds, be made by bank transfer to the account stated in the registry.
refunds are excluded for self-employed and under-achievers monotributistas arts. 27 and 89 of the Monotributo regulatory regime, "the relief provided under the scheme of payment facilities permanently RG (AFIP) 1966 - and the easy payment schemes for debt until 31/08/2005-RG ( AFIP) 1967 and 2278 - as well as payments to foreign missions and Bank key Uniforms under General Resolution (AFIP) 1575.
Taxpayers must enter through the AFIP web service "Declaration of CBU for collections of source taxation, customs and Social Security-option registration / modification / consultation.
Subjects who have already informed the CBU must ratify it by this new procedure until 20/10/2009, as otherwise, the CBU will be terminated for the purpose of refund of funds.
These provisions are applicable since 21/9/2009, inclusive.
STANDARD DATE: 09/09/2009
OFFICIAL GAZETTE: 14/09/2009
AGENCY : Adm. Fed Revenue
JURISDICTION: National
SEEN:
Action (EMIS) 13325-36-2009 of this Federal Register, and
WHEREAS
That for the purpose of streamlining the accreditation into account the amounts for tax assessments, customs and social security resources for returns, refunds, rebates and other payments, the Agency established a system of payment by bank transfer through of the Banking Code Uniform (CBU) declared by the taxpayer and / or managed, a solution which considerably reduced the time spent on the provision of such sums.
That on the basis of the experience and to extend and unify the aforementioned method of payment, it is advisable to enable its use by all refund schemes and funds available the creation of the "REGISTRATION KEY BANK UNIFORMS", which can be accessed through the service available on the web-building.
That, it seems appropriate to extend the cancellation procedure referred to by bank transfer through Uniform Banking Code (UBC), payments to grantees that are recipients of receivables under the Civil Code, by taxpayers / or managed funds originating creditors to repay.
have taken the action that will compete the Department of Law, Deputy Directors General for Legal Affairs, Financial Management, Monitoring, Collection, Taxpayer Services and Systems and Telecommunications and the General Tax Directorate, Customs and the Social Security Resources.
That this is issued in exercise of the powers conferred by Article 7 of Decree 618 of July 10, 1997, as amended and its complementary.
So
THE FEDERAL MANAGER OF FEDERAL GOVERNMENT REVENUE
RESOLVED:
A-RECORD OF KEY BANK UNIFORMS
Article 1 - Create the "REGISTRATION KEY BANK UNIFORMS" hereinafter referred to as " Record. "
Section 2 - All payments to be made by the Federal Administration, in repayments, refunds, rebates and other arrangements for the return of funds to taxpayers, managers and managed, as well as assignees that are recipients of receivables under the Civil Code by the taxpayer and others responsible for originating lenders to repay funds shall be made by bank transfer through the Banco de la Nacion Argentina, the account whose password Banking Uniform (CBU) was declared by them in the Register. "
also results achieved by the general provisions of this resolution to make payments the Agency in respect of loans made to taxpayers by banks under the provisions of Law 24402 and amendments.
the purposes indicated in the preceding paragraphs, the persons mentioned shall report to the Federal Administration, a Uniform Banking Code (UBC) in accordance with this, as prerequisite for the recovery of their claims.
Section 3 - Uniform Banking Code (UBC) declared shall correspond to a peso account owned by the creditor for payment, lodging in a bank authorized by the Central Bank of Argentina.
4 - The procedure of payment through Key Standard Bank (CBU) established in this resolution are typically not apply to:
a) The benefit provided by Title III of Law 25865, regulated by Article 89 of Decree 806 of June 23, 2004.
b) The refund referred to in Article 27 of Decree 806/2004.
c) bonus schemes set out in Article 19 of the General Resolution 1966, as amended and supplemented, in Article 17 of the General Resolution 1967, as amended and supplemented, and Article 22 of the 2278 general resolution, its amended and supplemented.
d) The provisions of resolution general 1575, as amended and supplemented.
e) Payments to foreign missions.
B-PROCEDURE FOR REPORTING THE STANDARD BANK KEY (CBU)
Article 5 - For the purpose of informing the Uniform Banking Code (UBC), the applicant must enter through the site "web" of the Agency (http:// / www.afip.gob.ar) delivers a "Declaration of CBU for collections of source taxation, customs and social security information option registration / modification / reference." To this end
be accessed using the "Fiscal Code" enabled Security level 3 or above, obtained by the procedure established by general resolution 2239, its amendments and complementary. This service, described as non-delegable, may only be used by the Administrator or Deputy Administrator of Foreign Relations defined in the resolution general.
In case of a joint venture (JV), shall inform the Banking Code Rules (CBU) for the Single Tax Identification Code (CUIT) from each of the components of the temporary union.
C-PROCEDURE TO CHECK THE STANDARD BANK KEY
Article 6 - The Banking Code Uniform (CBU) informed, before being discharged will be checked by the Federal Administration, with information obtained in accordance with the procedure laid down in Chapter A of the General Resolution 2386 and its amendment, in order to verify the respective relationship "CUIT owner or co / CBU."
7 - Where you can not carry out the verification of the relationship "CUIT / CBU" banks "through the" e-window "- you get the file on a weekly basis for the entity and confirm or reject the relationship.
said service access to be made using the "Fiscal Code" Level Security enabled 3 or higher may be delegated to internal users, using the "Relationship Management" under the General Resolution 2239, its amendments and complementary.
The result will be forwarded to the Agency through "Internet", entering the service "Declaration of CBU for collections of source taxation, customs and social security confirmation option" within seventy-two (72) hours received the information.
Notwithstanding the procedure described above, banks should, where appropriate, submit the affidavit amending provisions of Chapter A general resolution 2386 and its amendment.
Failure to comply with the submission of the required information will result, as appropriate, the application of sanctions under current regulations.
Article 8 - Following completion of data validation indicated in previous articles, the Agency shall discharge the Uniform Banking Code (UBC) reported.
taxpayers, officers, administrators and assigns may consult the verification conducted by the Federal Administration, and the acceptance or rejection of the respective key, through the service "Declaration of CBU for collections home tax, customs and social security information option registration / modification / access, available on the "web" of this organism (http://www.afip. gob.ar), using the "Fiscal Code ", obtained in accordance with the procedure established by general resolution 2239, its amendments and complementary.
D-TRANSITIONAL PROVISION
Article 9 - Taxpayers, responsible, administrators and assigns it had informed its Uniform Banking Code (UBC) prior to the effective date hereof, must ratify it by the procedure this general resolution, in THIRTY (30) calendar days from the effective date provided for in Article 10 except to be one of the cases mentioned in Article 4.
From the day following the end of the period referred to in the preceding paragraph will be terminated, for purposes of restitution fund raising, the Banking Code Uniform (CBU) of subjects who have not complied with provided herein. E-PROVISIONS
GENERAL Article 10 - The provisions of this resolution will be of general application from the fifth business day following its publication in the Official Gazette, inclusive.
11 - are omitted without effect, since the effective date stated in the previous article, the procedures related to the Banking Code information from the Uniform (CBU) set out in resolution 1036 and its complementary general, in Annex III of the resolution general 1921 and its amendment and Articles 26, 27 and 28 of the 2300 general resolution as amended and supplemented, regarding the reimbursement of the withholding in whole or in part.
Article 12 - By.
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