Por Resolución General 3681 y Resolución 885/2014 se implementó un sistema de Regularización Fiscal de los Titulares de Medios de Comunicación y/o Productoras de Contenidos

Mediante la Resolución General 3681 y Resolución 885/2014 (B.O. 7/10/2014) se reguló un sistema para que los Titulares de Medios de Comunicación y/o Productoras de Contenidos cancelen sus deudas impositivas, aduaneras y/o previsionales, devengadas hasta el día 31 de mayo de 2014 inclusive, incluidos sus intereses.

A dichos fines, se ha establecido que tales sujetos podrán acordar con la Jefatura de Gabinete de Ministros (a través de la Secretaría de Comunicación Pública), una dación en pago de espacios publicitarios en la programación de las emisoras o en sus publicaciones y/o mediante la contratación de servicios conexos, por hasta la suma de PESOS CIEN MILLONES ($ 100.000.000.-). Para acceder a este beneficio, los contribuyentes deberán formalizar ante la AFIP la pertinente solicitud hasta el  31 de diciembre de 2014 inclusive, como paso previo a la intervención de la Secretaría de Comunicación Pública.

Debe destacarse que se considerarán incluidas las obligaciones correspondientes a los períodos fiscales mensuales cuyo vencimiento opera hasta el 30 de junio de 2014 y los períodos fiscales anuales cuyo vencimiento opera hasta el 31 de octubre de 2014.

Tratándose de deudas previsionales, se considerarán comprendidas únicamente las siguientes obligaciones:

– Aportes y contribuciones de la seguridad social, Ley N° 24.241,

– Aportes y contribuciones al Instituto Nacional de Servicios Sociales para Jubilados y Pensionados, Ley N° 19.032,

-Aportes y contribuciones con destino al Fondo Solidario de Redistribución, Ley N° 23.661 y contribuciones a los subsistemas de Asignaciones Familiares, Ley N° 24.714 y Fondo Nacional de Empleo, Ley N° 24.013.

– Respecto de las multas correspondientes a infracciones relativas a impuestos y a aportes y contribuciones al Régimen de Seguridad Social, estarán comprendidas aquellas que hayan sido notificadas hasta el 31 de mayo de 2014 inclusive.

También podrán incorporarse al régimen los cargos suplementarios y multas determinados por el servicio aduanero hasta el 31 de mayo de 2014 inclusive, cuyas liquidaciones hayan sido registradas hasta la fecha de presentación de la solicitud en los sistemas de la AFIP.

Quedan asimismo comprendidas en el presente régimen las obligaciones adeudadas del gravamen establecido por los Artículos 73 y 94 de las Leyes N° 22.285 y N° 26.522, respectivamente, sus intereses y multas.

Para acceder a este beneficio, será requisito que los mencionados sujetos no registren deudas o que se encuentre regularizada su situación fiscal ante la AFIP con relación a las deudas impositivas, previsionales y/o aduaneras no incluidas en el régimen.

30 comentarios de “Por Resolución General 3681 y Resolución 885/2014 se implementó un sistema de Regularización Fiscal de los Titulares de Medios de Comunicación y/o Productoras de Contenidos

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