Por medio de la Resolución General AFIP 3861, publicada en el Boletín Oficial del 14/04/2016, se modificó el Artículo 3° de la Resolución General N° 3.744 referida al procedimiento de registración ante la Administración Federal de los contratos y operaciones de compraventa de granos no destinados a la siembra —cereales y oleaginosos— y legumbres secas —porotos, arvejas y lentejas—.
A continuación el texto completo de la norma:
Resolución General 3861
Impuesto al Valor Agregado. Ley según texto ordenado en 1997 y sus modificaciones. Comercialización de granos no destinados a la siembra —cereales y oleaginosos— y legumbres secas —porotos, arvejas y lentejas—. Registración de operaciones. Resolución General N° 3.744. Su modificación.
Bs. As., 13/04/2016
VISTO la Resolución General N° 3.744, y
CONSIDERANDO:
Que la citada norma prevé un procedimiento de registración de los contratos y operaciones de compraventa de granos no destinados a la siembra —cereales y oleaginosos— y legumbres secas —porotos, arvejas y lentejas—.
Que razones de administración tributaria aconsejan establecer un procedimiento informático específico para la registración de contratos de compraventa de granos, que no correspondan a operaciones primarias, con aceptación “on line” de las partes.
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Fiscalización y de Sistemas y Telecomunicaciones, y la Dirección General Impositiva.
Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 27 de la Ley de Impuesto al Valor Agregado, texto ordenado en 1997 y sus modificaciones, el Artículo 22 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° — Sustitúyese el Artículo 3° de la Resolución General N° 3.744, por el siguiente:
“ARTÍCULO 3°.- Para solicitar la registración el interesado deberá cumplir con el procedimiento que, según el sujeto y el tipo de documento de que se trate, se indica a continuación:
a) Contratos de compraventa de granos que correspondan a operaciones primarias, es decir aquellos en los cuales el vendedor reviste la condición de productor agrícola de los granos comercializados:
1. Contratos escritos:
1.1. Ingresar al servicio “REGISTRO FISCAL DE OPERADORES DE GRANOS – REGISTRACIÓN DE OPERACIONES” opción “REGISTRACIÓN DE CONTRATOS” o “REGISTRACIÓN DE OFERTAS DE ENTREGAS” —según corresponda— del sitio “web” de este Organismo (http://www.afip.gob.ar) e informar los datos requeridos por el sistema.
1.2. Cuando se hayan confeccionado “Liquidaciones Primarias de Granos”, vinculadas al aludido contrato, el solicitante deberá ingresar al servicio “REGISTRO FISCAL DE OPERADORES DE GRANOS – REGISTRACIÓN DE OPERACIONES”, opción “REGISTRACIÓN DE OPERACIONES LPG” del citado sitio “web” y completar los datos requeridos por el sistema.
2. “Liquidaciones Primarias de Granos” correspondientes a operaciones por las cuales no se haya celebrado un contrato por escrito:
Se deberá observar el procedimiento indicado en el punto 1.2. precedente.
3. Contratos otorgados con firma digital:
3.1. Confeccionar el formulario de declaración jurada F. 8081 Versión 100 CONTRATO COMPRAVENTA DE GRANOS o el formulario de declaración jurada F. 8082 Versión 100 CONTRATO OFERTA DE ENTREGA DE GRANOS —según corresponda—, y firmarlo digitalmente por cada una de las partes intervinientes y/o sus representantes autorizados, conforme al procedimiento establecido en los Anexos I y II.
A tales fines se deberá contar con el “Certificado Digital” emitido por la Autoridad Certificante de la Administración Federal de Ingresos Públicos, aprobado y aceptado conforme a lo previsto por la Resolución General N° 2.651.
Las autorizaciones ante esta Administración Federal que otorgue a sus representantes el contribuyente, deberán formalizarse electrónicamente de acuerdo con lo dispuesto en la Resolución General N° 3.380.
3.2. Efectuar la transferencia electrónica del formulario de declaración jurada F. 8081 Versión 100 CONTRATO COMPRAVENTA DE GRANOS o el formulario de declaración jurada F. 8082 Versión 100 CONTRATO OFERTA DE ENTREGA DE GRANOS —según corresponda—, de acuerdo con lo dispuesto en la Resolución General N° 1.345, sus modificatorias y complementarias. A tal efecto se utilizará el servicio “PRESENTACIÓN CONTRATOS y OFERTAS DE ENTREGA DE COMPRAVENTA DE GRANOS CON FIRMA DIGITAL”.
3.3. Ingresar al servicio “REGISTRO FISCAL DE OPERADORES DE GRANOS – REGISTRACIÓN DE OPERACIONES” a que se refiere el punto 1.1, e informar en la opción “REGISTRACIÓN DE CONTRATOS/OFERTAS DE ENTREGA CON FIRMA DIGITAL” del sitio “web” de este Organismo (http://www.afip.gob.ar) los datos requeridos por el sistema.
3.4. Luego de confeccionar las “Liquidaciones Primarias de Granos” vinculadas al contrato con firma digital, se deberá observar el procedimiento indicado en el punto 1.2. precedente.
Cuando se trate de contratos instrumentados digitalmente ante las Bolsas de Cereales autorizadas por el Poder Ejecutivo Nacional para actuar en el comercio de granos, el responsable podrá cumplir con el procedimiento que se establece en el punto 3., o proceder de acuerdo con lo normado en el Artículo 1° de la Resolución General N° 2.612.
b) Contratos de compraventa de granos que no correspondan a operaciones primarias, es decir aquellos en los cuales el vendedor no reviste la condición de productor agrícola de los granos comercializados:
1. Contratos escritos: Se observará el procedimiento dispuesto en el punto 1.1 del inciso a). Posteriormente, se deberá presentar original y copia del respectivo contrato y acuse de recibo de la solicitud de registración correspondiente, ante la dependencia consignada, excepto que se trate de los casos previstos por los puntos 2. y 3. del presente inciso.
2. Contratos escritos con aceptación “on line” de las partes:
2.1. Complementariamente a lo dispuesto en el punto 1.1. del inciso a), el solicitante de la registración deberá remitir electrónicamente una copia del contrato en formato “.pdf”. En caso que dicha transacción sea admitida se emitirá una “Constancia de Registración de Operación de Compraventa de Granos en Proceso de Aceptación por las Partes”.
2.2. Los demás operadores intervinientes, deberán ingresar al servicio “web” institucional, en la opción “ACEPTACIÓN DE REGISTRACIÓN DE CONTRATOS ON LINE” o “ACEPTACIÓN DE REGISTRACIÓN DE OFERTA DE ENTREGA ON LINE”, según corresponda. El sistema exhibirá aquellas solicitudes en las cuales sean parte de las operaciones involucradas, debiendo proceder a aceptar o no la registración del contrato.
Esta aceptación deberá ser efectuada por la parte compradora —si no hubiera sido la solicitante de la registración— y como mínimo por una de las otras partes intervinientes.
Si alguno rechazara la registración del contrato, la solicitud resultará archivada.
2.3. Efectuada la mencionada aceptación, se generará una “Constancia de Registración de Operación de Compraventa de Granos Aceptada On Line por las Partes”, la que contendrá un “Código de Registración”.
Dicha constancia estará a disposición del solicitante en un plazo no superior a TRES (3) días hábiles administrativos contados a partir del inmediato siguiente, inclusive, al de aceptación de la registración solicitada.
Si transcurridos TREINTA (30) días corridos desde la emisión de la “Constancia de Registración de Operación de Compraventa de Granos en Proceso de Aceptación On Line por las Partes”, ninguno de los intervinientes la rechaza, se presumirá la conformidad de todas las partes y se emitirá la “Constancia de Registración de Operación de Compraventa de Granos Aceptada On Line por las Partes” correspondiente.
3. Contratos otorgados con firma digital: se observará el procedimiento establecido en el punto 3. del inciso a).
El procedimiento dispuesto en el presente artículo permitirá al solicitante efectuar su seguimiento “on line”. De comprobarse errores o inconsistencias, la presentación será rechazada automáticamente por el sistema, generándose una constancia de tal situación.”.
Art. 2° — Lo establecido por esta resolución general tendrá vigencia a partir del primer día hábil siguiente al de su publicación en el Boletín Oficial y resultará de aplicación para las registraciones solicitadas a partir de dicha fecha.
Las solicitudes de registración, correspondientes a contratos celebrados y operaciones efectuadas con anterioridad a la entrada en vigencia de la presente, que hayan sido iniciadas antes de esa fecha, deberán ser concluidas de acuerdo con el procedimiento aplicable al momento de haber iniciado la solicitud.
Art. 3° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto Abad.
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