General Resolution AFIP 2.819/10
Buenos Aires, April 30, 2010
BO: 05/05/1910
Simplified system Small Taxpayers (monotributo). Maturity of monthly payment obligations quarterly reclassification. AFIP General Resolution 2.746/10. Amendment.
Section 1 - Amend the General Resolution AFIP 2.746/10 and its amendments. in the manner indicated below:
1. Hereby replaced art. 17 by the following:
"Article 17 - The reclassification in the simplified scheme (RS) will be made until the 20th of the months of May, September and January for each calendar quarter prior to such month (closed in the months April, August and December).
When the due date indicated in paragraph previous match or non-working holiday, it will move to the next business day. "
2. Sustitúyense the first and art second. 29 by the following:
"Article 29 - Individuals who join the simplified scheme (RS) comply with the obligation to pay monthly until day 20 of the respective month, except in the case of start-up, in which case payment for the month of commencement of activities may continue until the last day of that month.
When the due date indicated in the above match or non-working holiday, it will move next business day. "
Section 2 - The provisions of this resolution shall apply to general obligations which expired as of May 2010, inclusive.
Article 3 - By.
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