Se efectuaron modificaciones en el régimen de la consulta vinculante de AFIP

Por medio de la Resolución General AFIP 4123, publicada en el Boletín Oficial del 7/09/17, se modifícó la Resolución General N° 1.948 que establece el procedimiento y las formalidades que deberán observarse para acceder al régimen de consulta vinculante incorporado a continuación del Artículo 4° de la Ley N° 11.683.

A continuación el texto completo de la norma:

Resolución General 4123-E

Procedimiento. Régimen de consulta vinculante incorporado a continuación del Artículo 4° Ley N° 11.683, texto ordenado en 1998 y sus modificaciones. Resolución General N° 1.948. Norma modificatoria.

Ciudad de Buenos Aires, 06/09/2017

VISTO la Resolución General N° 1.948, y

CONSIDERANDO:

Que la citada resolución general reglamentó el procedimiento y las formalidades que deberán observarse para acceder al régimen de consulta vinculante incorporado a continuación del Artículo 4° de la Ley N° 11.683, texto ordenado en 1998 y sus modificaciones, que posibilita a los contribuyentes y responsables solicitar, con alcance individual y en casos concretos, la interpretación técnica respecto de la normativa legal y reglamentaria relacionada con la determinación de los impuestos y de los recursos de la seguridad social.

Que en función de la experiencia habida con motivo de su aplicación y la generalización de las comunicaciones por vía informática que posibilitan la efectiva y oportuna notificación de los actos administrativos a los contribuyentes y/o responsables, afianzando la seguridad jurídica y el derecho de defensa de los mismos, resulta aconsejable introducir modificaciones a dicho régimen de consulta.

Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, Técnico Legal Impositiva y Técnico Legal de los Recursos de la Seguridad Social, y las Direcciones Generales Impositiva y de los Recursos de la Seguridad Social.

Que la presente se dicta en ejercicio de las facultades conferidas por el artículo sin número incorporado a continuación del Artículo 4° de la Ley N° 11.683, texto ordenado en 1998 y sus modificaciones, y el Artículo 7° del Decreto N° 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.

Por ello,

EL ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS

RESUELVE:

ARTÍCULO 1°.- Modifícase la Resolución General N° 1.948, en la forma que se indica a continuación:

1. Sustitúyese el inciso c) del Artículo 3°, por el siguiente:

“c) Se hallen sometidos a un procedimiento de fiscalización debidamente notificado al responsable, respecto del mismo gravamen o recurso de la seguridad social por el que se pretende efectuar la consulta, o esta última se refiera a temas relacionados con una determinación de oficio o de deuda en trámite, o con un recurso interpuesto en sede administrativa, contencioso-administrativa o judicial, o con una resolución administrativa o fallo de cualquier instancia firmes respecto del mismo consultante.

Dicha limitación operará aun cuando la fiscalización, determinación, recurso, resolución administrativa o fallo se refieran a períodos fiscales distintos al involucrado en la consulta.”.

2. Sustitúyese el inciso b) del Artículo 4°, por el siguiente:

“b) Quienes obtengan las ganancias de la cuarta categoría previstas en el Artículo 79 incisos b) y c) de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones.”.

3. Incorpórase como inciso c) del Artículo 5°, el siguiente:

“c) Constituir y mantener ante esta Administración Federal el Domicilio Fiscal Electrónico. Para ello, se deberá manifestar la voluntad expresa mediante la aceptación y transmisión vía “Internet” de la fórmula de adhesión aprobada en el Anexo IV de la Resolución General N° 2.109, sus modificatorias y su complementaria. A tal fin, ingresará al servicio “e-ventanilla” mediante Clave Fiscal.”.

4. Sustitúyese el Artículo 8°, por el siguiente:

“ARTÍCULO 8°.- Una vez verificado el cumplimiento de los requisitos establecidos por los Artículos 3°, 4°, 5° y 7°, la Subdirección General competente para resolver la consulta declarará formalmente admisible la misma -mediante nota cuyo modelo se consigna en el Anexo de la presente- y notificará dicha decisión al presentante, conforme a lo previsto por el Artículo 100 inciso g) de la Ley N° 11.683, texto ordenado en 1998 y sus modificaciones, en el respectivo Domicilio Fiscal Electrónico.”.

5. Sustitúyese el primer párrafo del Artículo 12, por el siguiente:

“ARTÍCULO 12.- La opción por el presente régimen de consulta vinculante implica para el consultante la obligación de acatar estrictamente el criterio técnico-jurídico contenido en la respuesta de este Organismo y, en su caso, en la resolución dictada por el Ministerio de Hacienda en el recurso interpuesto.”.

6. Sustitúyese el Artículo 15, por el siguiente:

“ARTÍCULO 15.- Las respuestas emanadas de este Organismo y, en su caso, las resoluciones dictadas en los recursos interpuestos ante el Ministerio de Hacienda, una vez firmes, serán publicados en la Biblioteca Electrónica y/o en el Boletín Impositivo, ambos de esta Administración Federal, conforme a lo previsto en el artículo incorporado a continuación del Artículo 4° de la Ley Nº 11.683, texto ordenado en 1998 y sus modificaciones.”.

ARTÍCULO 2°.- Las disposiciones de la presente serán de aplicación para las consultas que se presenten a partir del décimoquinto día hábil administrativo siguiente al de su publicación en el Boletín Oficial, inclusive.

ARTÍCULO 3°.- Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto R. Abad.

 

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