{"id":11307,"date":"2023-12-26T12:40:16","date_gmt":"2023-12-26T15:40:16","guid":{"rendered":"https:\/\/nogoyatimes.com\/?p=11307"},"modified":"2023-12-26T12:40:16","modified_gmt":"2023-12-26T15:40:16","slug":"bonos-para-importadores-reglamentan-la-aplicacion-del-impuesto-pais","status":"publish","type":"post","link":"https:\/\/nogoyatimes.com\/?p=11307","title":{"rendered":"Bonos para importadores: reglamentan la aplicaci\u00f3n del impuesto PAIS"},"content":{"rendered":"<h2>AFIP<\/h2>\n<header>\n<section class=\"bajada\">Los bonos o t\u00edtulos que emita el Banco Central para el pago de deudas con importadores registradas hasta el 12 de diciembre, podr\u00e1n utilizarse para saldar compromisos impositivos y aduaneros hasta un total de US$ 3.500 millones.<\/section>\n<\/header>\n<div class=\"redes\"><\/div>\n<div>La Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP) reglament\u00f3 la aplicaci\u00f3n del impuesto Para una Argentina Inclusiva y Solidaria (PAIS) en los bonos que el Banco Central comenz\u00f3 a ofrecer para quienes tengan deudas por importaciones de bienes y servicios.<\/div>\n<div><\/div>\n<div>\n<article class=\"cont-cuerpo\">\n<section class=\"texto\">La medida se dispuso a trav\u00e9s de la Resoluci\u00f3n General 5468\/2023 publicada hoy en el Bolet\u00edn Oficial, que reglamenta parte del decreto 72 del 21 de diciembre, en el que se estableci\u00f3 que los bonos o t\u00edtulos que emita el Banco Central para el pago de deudas con importadores registradas hasta el 12 de diciembre, podr\u00e1n utilizarse para saldar compromisos impositivos y aduaneros hasta un total de US$ 3.500 millones.<\/p>\n<p>Como en ese decreto se modifican las operaciones alcanzadas por el impuesto PAIS -a su vez establecidas en el decreto 99\/19- la nueva resoluci\u00f3n general se dicta &#8220;por razones de administraci\u00f3n tributaria&#8221; e incorporar como &#8220;sujetos pasibles de la percepci\u00f3n los suscriptores de bonos o t\u00edtulos&#8221;.<\/p>\n<p>Con el prop\u00f3sito de incentivar una r\u00e1pida adhesi\u00f3n, la al\u00edcuota del impuesto PAIS ser\u00e1 de 0% hasta el 31 de enero de 2024, inclusive, pero a partir del 1\u00b0 de febrero &#8220;ser\u00e1 aquella que corresponda aplicar a las operaciones de importaciones de bienes con registro de ingreso aduanero y\/o a las importaciones de servicios -en los t\u00e9rminos que establece el BCRA- efectivamente prestados, hasta el 12 de diciembre de 2023, inclusive&#8221;.<\/p>\n<p>Los bonos o t\u00edtulos &#8220;podr\u00e1n darse en pago para la cancelaci\u00f3n de las obligaciones impositivas y aduaneras, con m\u00e1s sus intereses, multas y accesorios&#8221;, cuya aplicaci\u00f3n, percepci\u00f3n y fiscalizaci\u00f3n se encuentra a cargo de la Administraci\u00f3n Federal de Ingresos P\u00fablicos (AFIP).<\/p>\n<p>Quedan exceptuados los aportes y contribuciones destinadas al R\u00e9gimen de la Seguridad Social; contribuciones destinadas al R\u00e9gimen de Obras Sociales; las cuotas correspondientes al Seguro de Vida Obligatorio; las cuotas con destino a las Aseguradoras de Riesgos del Trabajo; el impuesto sobre los Cr\u00e9ditos y D\u00e9bitos en Cuentas Bancarias y Otras Operatorias y las obligaciones derivadas de la responsabilidad sustitutiva o solidaria por deudas de terceros o de su actuaci\u00f3n como agentes de retenci\u00f3n y percepci\u00f3n.<\/p>\n<p>Los instrumentos podr\u00e1n ser transferidos libremente por sus titulares y se podr\u00e1n dar en pago a su valor t\u00e9cnico calculado al tipo de cambio que resulte aplicable, seg\u00fan los plazos y condiciones que estipulen la AFIP y el Banco Central.<\/p>\n<p>El c\u00f3mputo de los bonos o t\u00edtulos estar\u00e1 limitado a un valor total US$ 3.500 millones y se deber\u00e1n utilizar seg\u00fan el cronograma establecido en el decreto: un valor m\u00e1ximo equivalente a US$ 1.000 millones desde el 30 de abril de 2025 hasta el 29 de abril de 2026; otros US$ 1.000 millones desde el 30 de abril de 2026 hasta el 29 de abril de 2027 y US$ 1.500 millones desde el 30 de abril de 2027 hasta el 31 de octubre de 2027. Fuente: El Once<\/section>\n<\/article>\n<\/div>\n<section><\/section>\n<section><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-434\" src=\"http:\/\/nogoyatimes.com\/wp-content\/uploads\/2023\/06\/59-Optica-Luengo.png\" alt=\"\" width=\"720\" height=\"90\" srcset=\"https:\/\/nogoyatimes.com\/wp-content\/uploads\/2023\/06\/59-Optica-Luengo.png 720w, https:\/\/nogoyatimes.com\/wp-content\/uploads\/2023\/06\/59-Optica-Luengo-300x38.png 300w\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" \/><\/section>\n<section>\n<p style=\"text-align: center\"><a href=\"http:\/\/nogoyaradios.com\"><strong>Escuch\u00e1 La 100 #Nogoy\u00e1<\/strong><\/a><strong> en vivo<\/strong><strong>\u00a0Seguinos en\u00a0<\/strong><a href=\"https:\/\/www.facebook.com\/nogoyaradiosnog\"><strong>Facebook<\/strong><\/a><strong>\u00a0Seguinos en\u00a0<\/strong><a href=\"https:\/\/twitter.com\/NogoyaRadios\"><strong>Twitter<\/strong><\/a><\/p>\n<p style=\"text-align: center\"><strong><em>Nogoy\u00e1 Radios es una Agencia de Medios que cuenta con espacios publicitarios adecuados para la difusi\u00f3n de su Empresa, Profesi\u00f3n y\/o Servicios.<\/em><\/strong><a href=\"https:\/\/web.facebook.com\/hashtag\/nogoy%C3%A1\"><strong><em>#Nogoy\u00e1<\/em><\/strong><\/a><strong><em>\u00a0Radios 3435-425167 \/ 3435-616203 contacto@nogoyaradios.com<\/em><\/strong><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>AFIP Los bonos o t\u00edtulos que emita el Banco Central para el pago de deudas con importadores registradas hasta el 12 de diciembre, podr\u00e1n utilizarse para saldar compromisos impositivos y aduaneros hasta un total de US$ 3.500 millones. La Administraci\u00f3n&#8230;<\/p>\n","protected":false},"author":2,"featured_media":11308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19,4,3],"tags":[],"class_list":["post-11307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-nacionales","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bonos para importadores: reglamentan la aplicaci\u00f3n del impuesto PAIS - Nogoy\u00e1 Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nogoyatimes.com\/?p=11307\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bonos para importadores: reglamentan la aplicaci\u00f3n del impuesto PAIS - Nogoy\u00e1 Times\" \/>\n<meta property=\"og:description\" content=\"AFIP Los bonos o t\u00edtulos que emita el Banco Central para el pago de deudas con importadores registradas hasta el 12 de diciembre, podr\u00e1n utilizarse para saldar compromisos impositivos y aduaneros hasta un total de US$ 3.500 millones. 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