Se prorrogó hasta el 5 de octubre el plazo para la recategorización obligatoria en el MONOTRIBUTO

Por medio de la Resolución General AFIP 4134, publicada en el Boletín Oficial del 22/09/17, se prorrogó hasta el día 5 de octubre de 2017 el plazo establecido en el Artículo 1° de la Resolución General N° 4.104-E, a efectos de cumplir con la recategorización obligatoria correspondiente al cuatrimestre calendario mayo/agosto de 2017, cuando los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) deban encuadrarse en una nueva categoría.

A continuación el texto completo de la norma

Resolución General 4134-E

Régimen Simplificado para Pequeños Contribuyentes (RS). Recategorización cuatrimestral obligatoria. Resolución General N° 4.104-E. Norma complementaria.

Ciudad de Buenos Aires, 21/09/2017

VISTO las Resoluciones Generales Nros. 3.990-E y 4.104-E, sus respectivas modificatorias y complementarias, y

CONSIDERANDO:

Que la Resolución General N° 3.990-E, su modificatoria y sus complementarias, estableció que la recategorización cuatrimestral correspondiente al período mayo/agosto de cada año resultará obligatoria aún cuando el pequeño contribuyente deba permanecer encuadrado en la misma categoría, en cuyo caso dicha recategorización implicará una confirmación de los datos declarados a los fines de su categorización.

Que la Resolución General N° 4.104-E dispuso que dicha recategorización obligatoria, cuando el pequeño contribuyente deba encuadrarse en una nueva categoría, se efectuará hasta el día 20 de septiembre de 2017.

Que asimismo, estableció un plazo excepcional a efectos de cumplir con el deber de confirmación de datos correspondiente al cuatrimestre mayo/agosto de 2017.

Que con el objeto de facilitar a los contribuyentes el cumplimiento de sus obligaciones fiscales, se estima necesario prorrogar el plazo establecido para efectuar la aludida recategorización, así como la confirmación de datos para los pequeños contribuyentes encuadrados en las categorías F, G, H, I, J y K.

Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación, de Servicios al Contribuyente y de Técnico Legal de los Recursos de la Seguridad Social, y la Dirección General de los Recursos de la Seguridad Social.

Que la presente se dicta en ejercicio de las facultades conferidas por las disposiciones del Anexo de la Ley N° 24.977, sus modificaciones y complementarias, y por 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°.- Prorrógase hasta el día 5 de octubre de 2017 el plazo establecido en el Artículo 1° de la Resolución General N° 4.104-E, a efectos de cumplir con la recategorización obligatoria correspondiente al cuatrimestre calendario mayo/agosto de 2017, cuando los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) deban encuadrarse en una nueva categoría.

La obligación de pago resultante de la recategorización efectuada, tendrá efectos para el período comprendido entre el primer día del mes de octubre de 2017 hasta el último día del mes en que corresponda efectuar la siguiente recategorización.

ARTÍCULO 2°.- Prorrógase hasta el día 5 de octubre de 2017 la fecha de vencimiento establecida en el cronograma previsto en el Artículo 2° de la Resolución General N° 4.104-E, para los pequeños contribuyentes encuadrados en las categorías F, G, H, I, J y K, a efectos de proceder a la confirmación de los datos declarados a los fines de su categorización.

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

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