General Resolution 2836 - MONOTRIBUTO - BILLING AND REGISTRATION Procedure. Emission regime vouchers, registration and information operations. Streamlined Provisions for Small Taxpayers (RS). General Resolution No. 1415, as amended and supplemented. Amendment.
BA, 18/5/2010
SIGEA SEEN the Action Registry No. 10462-68-2010 of the Federal Administration and
WHEREAS
That Law No. 26,565 introduced substantial changes to the Simplified Scheme for Small Taxpayers (RS), replacing the Annex to Law No. 24,977, as amended and supplemented.
That, among other things, eliminates the eventual taxpayer of the small figures and small social eventual taxpayer, by providing for the small taxpayer regime acceded to the Social Inclusion and Promotion of Independent Work.
That the General Resolution No. 1415, as amended and supplemented, introduced a system of issuing receipts, recording of transactions and information.
It is deemed necessary to adapt the aforementioned general resolution establishing the formalities to be complied with, in relation to billing and registration system, the small contributors who join the scheme and Promoting Social Inclusion Working Independent. That is
permanent objective of this organization make it easier for taxpayers to fulfill their tax obligations.
That in this background, consider the situation of those subjects who were forced to use invoices or equivalent class "C" and joined the scheme and Promoting Social Inclusion Working Independent, authorizing the use of which they printed date of publication of this until 31 December 2010, or until exhausted, whichever occurs earlier, still valid in such conditions issued until the date indicated.
have taken the action that will compete the Directorate of Legislation, Branches General for Legal Affairs, Audit and Taxpayer Services and the Internal Revenue Service.
That this is issued in exercise of the powers conferred by Article 23 of the Annex to Law No. 24,977, as amended and supplementary text replaced by Law No. 26,565, by Article 33 of Law No. 11,683, revised text in 1998, as amended, and Rule 7 of the Decree No. 618 of July 10, 1997, as amended and its complementary.
So
ADMINISTRATOR FEDERAL PUBLIC FEDERAL TAX
RESOLVED:
Article 1 - General amend Resolution No. 1415, as amended and supplemented, as indicated below:
a) Delete the second paragraph of Article 2.
b) is hereby replaced paragraph b) of Article 3, by the following:
"b) Small taxpayers adhere to the Simplified Regime (Monotributo)-but small contributors adhered to the Social Inclusion and Promotion of Work Independent - when :
1. At any time choose to issue tickets for sales to final consumers, or
2. renew or expand the installed base of machines registers..
c) is hereby replaced in subparagraph a) of Article 23, paragraph 13., by the following:
. "13 Tickets issued through the use of cash registers, for Small Taxpayers Regime attached Simplified (Monotributo), but small contributors adhered to the Social Inclusion and Promotion of Independent Work. ".
d) is hereby replaced in Annex II, Section A , Title I, paragraph a), paragraph 5., by the following:
"5. The legend "VAT REGISTERED RESPONSIBLE", "VAT EXEMPT", "NOT RESPONSIBLE VAT", "RESPONSIBLE MONOTRIBUTO", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" "SOCIAL MONOTRIBUTO" as appropriate.
e) is hereby replaced in Annex II, Part A, Title II, paragraph e), paragraph 4., By the following:
"4. Legend MONOTRIBUTO RESPONSIBLE", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" or "MONOTRIBUTO SOCIAL ", as appropriate.."
f) is hereby replaced in Annex II, Section B, paragraph a), paragraph 4., By the following:
"4. The legend" VAT REGISTERED RESPONSIBLE "," VAT EXEMPT "," NOT RESPONSIBLE FOR VAT, "RESPONSIBLE MONOTRIBUTO", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" or "SOCIAL MONOTRIBUTO" as appropriate.. "
g) is hereby replaced in Annex IV, Part A, Title 13.1., subsection b), paragraph 4., by the following:
"4. Legend MONOTRIBUTO RESPONSIBLE", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" or "SOCIAL MONOTRIBUTO," according to appropriate.. "
h) is hereby replaced in Annex IV, Section B, Title subsection b), by the following:
"b) The character that is of the same against the value added tax or acceded to the Small Taxpayers Regime Simplified (Monotributo) expressed by the legend "VAT REGISTERED RESPONSIBLE", "FINAL", "VAT EXEMPT", "NOT RESPONSIBLE VAT", "RESPONSIBLE MONOTRIBUTO", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED "or" SOCIAL MONOTRIBUTO "as appropriate.."
i) is hereby replaced in Annex IV, Section B, Part 5.3., Paragraph a), paragraph 5., By the following:
"5. The legend" VAT REGISTERED RESPONSIBLE "," VAT EXEMPT "," NO RESPONSIBLE VAT "," RESPONSIBLE MONOTRIBUTO "," INDEPENDENT WORKER MONOTRIBUTO PROMOTED "or" SOCIAL MONOTRIBUTO "as appropriate.."
j) is hereby replaced in Annex IV, Section B, Title 13.1., Subsection b), 3., By the following:
"3. Unica Tax Identification Code (CUIT) from the issuer and the legend" RESPONSIBLE MONOTRIBUTO "," INDEPENDENT WORKER MONOTRIBUTO PROMOTED "or" SOCIAL MONOTRIBUTO "as appropriate.."
k) is hereby replaced in Annex V, Part I, paragraph a), paragraph 5., By the following:
"5. The legend" VAT REGISTERED RESPONSIBLE "," VAT EXEMPT "," NOT RESPONSIBLE FOR VAT, "RESPONSIBLE MONOTRIBUTO", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" or "SOCIAL MONOTRIBUTO" as appropriate.. "
l) is hereby replaced in Annex V, Part II, paragraph e), paragraph 4., By the following:
"4. Legend MONOTRIBUTO RESPONSIBLE", "INDEPENDENT WORKER MONOTRIBUTO PROMOTED" or "MONOTRIBUTO SOCIAL" as appropriate.. "
2 ยบ - Those individuals who were forced to use invoices or equivalent class "C" and joined the scheme and Promoting Social Inclusion Independent Labour, may continue to use printed with the date of publication of this until 31 December 2010, inclusive, or until exhausted, whichever occurs earlier, the cast still valid in such conditions until the said date.
Article 3 - The general provisions of this resolution shall be effective from the date of its publication in the Official Gazette, inclusive.
Article 4 - Register, published, submitted to National Directorate of Official Registry and filed. - Ricardo Echegaray.
