Resolución General AFIP 3704, monotributistas, comprobantes existentes al 1 de noviembre de 2014, obligación de informar al ente fiscal para poder utilizarlos

Por medio de la Resolución General AFIP 3704, publicada en el B.O. del 6/01/15, se estableció la posibilidad para los monotributistas de continuar utilizando los comprobantes impresos con anterioridad al día 1 de noviembre de 2014 que tengan en existencia, aún después del vencimiento del plazo establecido en el Artículo 3° de la Resolución General N° 3.665, siempre que se cumpla con la obligación de informar al organismo fiscal via web mediante el servicio denominado “Autorización de Impresión de Comprobantes”, opción “Régimen de Información de comprobantes en existencia”.

EL ADMINISTRADOR FEDERAL DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS RESUELVE:
Artículo 1° — Los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) podrán continuar utilizando los comprobantes impresos con anterioridad al día 1 de noviembre de 2014 que tengan en existencia, aún después del vencimiento del plazo establecido en el Artículo 3° de la Resolución General N° 3.665. A los fines de lo previsto en el párrafo anterior, los responsables podrán emitir los comprobantes aludidos precedentemente, siempre que: a) Cumplan con el deber de informar los datos de los citados comprobantes a esta Administración Federal, y b) no hubieran utilizado talonarios impresos conforme a lo previsto por la Resolución General N° 3.665. A esos efectos, deberán ingresar al sitio “web” de este Organismo (http://www.afip.gob.ar), al servicio denominado “Autorización de Impresión de Comprobantes”, opción “Régimen de Información de comprobantes en existencia”, utilizando la respectiva “Clave Fiscal” habilitada con Nivel de Seguridad 2, como mínimo, obtenida de acuerdo con lo dispuesto en la Resolución General N° 2.239, su modificatoria y sus complementarias. La aplicación informática para dar cumplimiento al ingreso de la información de acuerdo con lo establecido en el párrafo anterior se encontrará disponible únicamente a partir de la entrada en vigencia de la presente hasta el día 31 de marzo de 2015, ambas fechas inclusive.
Art. 2° — Los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) que a la fecha del dictado de la presente ya cuenten con talonarios impresos y no utilizados, o bien en proceso de impresión, bajo la modalidad establecida por la Resolución General N° 3.665 y que además posean en existencia comprobantes en las condiciones previstas en el primer párrafo del artículo anterior, podrán continuar utilizando estos últimos hasta que se agote su existencia. En tal sentido, deberán dar cumplimiento asimismo al régimen de información previsto en el artículo precedente.
Art. 3° — En caso de incumplimiento de lo dispuesto en la presente, los responsables serán pasibles de las sanciones previstas en la Ley N° 11.683, texto ordenado en 1998 y sus modificaciones, según corresponda.
Art. 4° — Las disposiciones de esta resolución general entrarán en vigencia a partir del día siguiente al de su publicación en el Boletín Oficial.
Art. 5° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Ricardo Echegaray.

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