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GENERAL RESOLUTION (Adm. Chaco Provincial Tax) Training Course 1633/2009

Chaco. Gross income. Simplified system for small taxpayers. Exemption. Requirements and procedures

SUMMARY: Establishes requirements and procedures to be taxpayers comply with tax on gross income to enjoy the tax exemption for being in categories "A" and "F" national simplified scheme as provided for by law (Chaco) 6077.

STANDARD DATE: 03/11/2009

OFFICIAL GAZETTE: 09/11/2009

AGENCY: Provincial Tax Adm.

JURISDICTION: Chaco

SEEN: Law 6077/2007, and

WHEREAS
That the law cited
incorporated as subsection v) Article 128, Chapter Five "of Exemptions", of Legislative Decree 2444/1962 (Provincial Tax Code) subjects including in categories "A" and "F" in Article 8 of the national law 24,977 (tv) as amended and supplemented - Simplified Regime for Small Taxpayers - Monotributo -;

That for the reasons stated above, it is necessary to establish requirements and procedures for effective implementation on the part of taxpayers that are framed in the exemption cited,

That this Tax Administration is authorized to issue this because of the provisions of Act 330 (to) and Decree-Law 2444 / 1962 and its amendments;

Therefore,


TAX ADMINISTRATION OF THE PROVINCE
CHACO

RESOLVED:

Article 1 - The subjects that are listed in categories "A" and "F" in Article 8 of the national law 24,977 (tv) to be considered for exemption from the tax gross income pursuant to paragraph v) of Article 128, Chapter Five "of exemptions, of Legislative Decree 2444/1962 (Provincial Tax Code), incorporated by enactment of the 6077 Act shall:

1. Request your framework in a note submitted by Bureau of Entry and Exit or via the web in the exemption, stating:

a) Activities to develop.

b) Summon main suppliers of goods and services that it uses to develop its activities with clarification of those who act as withholding agents and / or perception.

c) Amount of total fixed monthly expenses.

d) Number of employees.

e) For commercial premises, if it is itself present a copy of proof of urban real estate tax, or failing that, the contract.

2. Have regularized their tax situation before the ATP.

3. Submit record high as Monotributo "AFIP in categories" A "or" F "and last pay stub of national income tax.

Article 2 - Taxpayers who at the time of implementing the steps described in Section 1, they correspond to the exemption provided in paragraph v) of Article 128 of the Provincial Tax Code, will be issued "certificate of exemption."

Article 3 - Taxpayers should outsource your tax situation before year that ATP, by filing the affidavit annual revenues by 2205 SI form via the web.

Article 4 - Taxpayers in any situation externalized revenues exceeding those established by national laws to the framework in such categories shall be subject to tax on gross income and additional 10% to be paid corresponding tax annual income reported at the time of submission of the Annual Affidavit Form SI 2205 via web.

Section 5 - Violations of the provisions set forth in the preceding articles shall be liable to the penalties and fines pursuant to Title VII of the Provincial Tax Code, Legislative Decree 2442/1962 (tv);

Article 6 - form.