parameter affected area. Cities or towns of forty thousand (40,000) inhabitants
PUBLIC FEDERAL TAX
Circular No. 4 / 2010
SIMPLIFIED SYSTEM FOR SMALL TAXPAYERS (RS). Article 10 of the Annex to Law No. 24,977, as amended and supplementary text replaced by Law No. 26,565. Cities or towns of forty thousand (40,000) inhabitants. Standard disclaimer.
BA, 18/5/2010
SIGEA SEEN the Action Registry No. 10462-69-2010 of the Federal Administration and
CONSIDERING: That
Law No. 26,565 introduced substantial changes to the Simplified Regime for Small Taxpayers (RS), replacing the Annex to Law No. 24,977, as amended and supplemented.
That Article 10 of the Annex states that the parameter of the activity area affected shall not apply in urban, suburban or rural cities or towns of forty thousand (40,000) inhabitants, with the exception of areas regions and / or economic activities as determined by the Ministry of Economy and Public Finance by the Federal Administration.
That pursuant to concerns raised by organizations representing different economic sectors must be made clear what the source of information that must be considered, for the purposes provided in the preceding paragraph, to determine the number of inhabitants of a city or town.
SO:
In exercise of the powers conferred on the Federal Decree No. 618 of July 10, 1997, as amended and its complementary, it is clarified that in determining the number of inhabitants of a city or population, for the purposes provided for by the first paragraph of Article 10 of the Annex to Law No. 24,977, as amended and supplementary text replaced by Law No. 26,565, should be consider the official data published by the National Institute of Statistics and Censuses (INDEC) for the last population census.
Register, published, submitted to the National Official Registry and filed. - Lawyers. Ricardo Echegaray, Federal Manager. LAW
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