General Resolution AFIP 2.797/10
Buenos Aires, March 17, 2010
BO: 19/03/1910
Taxation procedure. Grain transport. Bill of lading and bill of lading for the automotive and rail transport of grain. Maximum amount allowed to the subjects adhered to the Simplified Scheme for Small Taxpayers (RS). AFIP General Resolution 2.504/08. Conj Res. AFIP 2.595/09, OF.NA.CO.CO.A. 3.253/09 and Disp. Ss.TA 6 / 09. Complementary standard.
Article 1 - The maximum number of Bills of Lading forms to authorize the subjects adhered to the Simplified Regime for Small Taxpayers (RS) and included in the "Register of grain producers - monotributistas" established by Resolution AFIP General 2.504/08 and its amendment, shall be limited to that according to the magazine, the subject category below:
Categories (RS) Maximum
Bills of Lading B or C 4
D, E, or F 12
G or H 16 I 20
J, K or L 24
addition, this Federal Administration may limit the maximum amount of vouchers to allow for taxpayer and request, accordance with the provisions of art. 8 of the joint standard Conj Res. AFIP 2.595/09, OF.NA.CO.CO.A. 3.253/09 and Disp. Ss.TA 6 / 09, its amendments and further under the limit set in art. 13.
Section 2 - The provisions of this resolution shall become effective general the date of its publication in the Official Gazette, inclusive.
Article 3 - By.
