Por medio de la Resolución General AFIP 3913, publicada en el Boletín Oficial del 21/07/2016, se modificó el importe diario a deducir en concepto de viáticos y gastos de movilidad, en las rentas de cuarta categoría, por las comisiones de servicio realizadas dentro del territorio nacional, por los agentes de la Administración Pública establecido por la Resolución General AFIP 4269.
A continuación el texto completo de la norma:
Resolución General 3913
Impuesto a las Ganancias. Rentas de Cuarta Categoría. Viáticos y Gastos de Movilidad. Agentes de la Administración Pública. Resolución General N° 4.269 (DGI) y sus modificatorias. Su modificación.
Bs. As., 19/07/2016
VISTO el Artículo 79 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, y la Resolución General N° 4.269 (DGI) y sus modificatorias, y
CONSIDERANDO:
Que el segundo párrafo del Artículo 79 citado en el Visto establece que se considerarán rentas de cuarta categoría las compensaciones en dinero y en especie, los viáticos, etc., que se perciban por el ejercicio de las actividades incluidas en dicho artículo, en cuanto excedan de las sumas que se juzguen razonables en concepto de reembolso de gastos efectuados.
Que mediante la Resolución General N° 4.269 (DGI) y sus modificatorias, se estableció el monto diario en concepto de reembolso de viáticos y gastos de movilidad para los sujetos que desempeñan una función pública o que tengan una relación de empleo público, cuando deban cumplir con las tareas en lugares distantes de aquél donde las desarrollan habitualmente.
Que atendiendo a razones de administración tributaria y en virtud del análisis realizado, resulta aconsejable fijar un nuevo importe que se estima razonable como reembolso de gastos efectuados, en las comisiones de servicio, por los conceptos aludidos en los considerandos precedentes, a efectos que recupere su condición de parámetro representativo de la situación que caracteriza.
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Administración Financiera y de Técnico Legal Impositiva, y la Dirección General Impositiva.
Que la presente se dicta en ejercicio de las facultades conferidas 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° — Sustitúyese el Artículo 1° de la Resolución General N° 4.269 (DGI) y sus modificatorias, por el siguiente:
“ARTÍCULO 1°.- A los fines dispuestos por el segundo párrafo del Artículo 79 de la Ley de Impuesto a las Ganancias, texto ordenado en 1997 y sus modificaciones, se estiman razonables como reembolso de gastos efectuados, los montos que perciban los sujetos a que se refiere el Artículo 165 del decreto reglamentario de la mencionada ley en concepto de viáticos y gastos de movilidad, hasta el importe diario de UN MIL NOVECIENTOS SESENTA Y TRES PESOS ($ 1.963.-) por las comisiones de servicio realizadas dentro del territorio nacional, y hasta la suma diaria máxima prevista en el Decreto N° 280 del 23 de febrero de 1995 y sus modificatorios, para cada país de destino y nivel jerárquico, o su equivalente, según la jurisdicción donde se desempeña el funcionario, de tratarse de comisiones que se cumplan en el exterior.”.
ARTÍCULO 2° — Las disposiciones de esta resolución general entrarán en vigencia el día 1 de agosto de 2016.
ARTÍCULO 3° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto Abad.
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The clean Zune browser is amazingly Fantastic, still not as constructive as the iPod’s. It functions properly, nonetheless isn’t as fast as Safari, and contains a clunkier interface. If yourself occasionally system on working with the world wide web browser that’s not an issue, nonetheless if you are developing in the direction of read the web alot from your PMP then the iPod’s more substantial screen and much better browser could possibly be sizeable.
This is having a bit extra subjective, but I significantly want the Zune Market place. The interface is vibrant, is made up of far more flair, and some great features together with ‘Mixview’ that permit your self instantly look at comparable albums, new music, or other customers very similar in direction of what you happen to be listening in the direction of. Clicking on 1 of all those will middle on that merchandise, and a further fixed of «neighbors» will occur into feeling, allowing for by yourself in direction of navigate close to exploring through identical artists, new music, or people. Speaking of people, the Zune «Social» is in addition excellent entertaining, permitting yourself find other folks with shared tastes and becoming pals with them. By yourself then can pay attention towards a playlist designed based mostly on an amalgamation of what all your close friends are listening in direction of, which is also interesting. All those worried with privateness will be relieved in the direction of comprehend your self can reduce the community from viewing your person listening routines if on your own so pick.
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I’ll equipment this study towards 2 types of individuals: latest Zune householders who are taking into consideration an improve, and people in america trying in direction of make a decision between a Zune and an iPod. (There are other gamers well worth contemplating out there, including the Sony Walkman X, nonetheless I count on this offers yourself ample details to deliver an informed alternative of the Zune vs avid gamers other than the iPod line as properly.)
I will machines this critique to 2 types of These: present-day Zune owners who are thinking of an upgrade, and These attempting towards make your mind up among a Zune and an iPod. (There are other avid gamers well worth thinking about out there, including the Sony Walkman X, yet I assume this offers oneself enough information and facts in the direction of deliver an conscious selection of the Zune vs avid gamers other than the iPod line as nicely.)
If you are however upon the fence: get your favourite earphones, thoughts down towards a Simplest Buy and question in direction of plug them into a Zune then an iPod and view which 1 appears much better in the direction of yourself, and which interface generates oneself smile further. Then you will understand which is straight for on your own.
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This is getting a bit extra subjective, but I substantially choose the Zune Market place. The interface is vibrant, consists of added flair, and some great attributes such as ‘Mixview’ that make it possible for you all of a sudden look at identical albums, tunes, or other customers very similar towards what you happen to be listening in the direction of. Clicking on one of people will middle on that item, and another set of «neighbors» will occur into see, permitting yourself towards navigate more than exploring by related artists, music, or customers. Chatting of users, the Zune «Social» is additionally great fun, allowing oneself track down other people with shared choices and getting to be close friends with them. Oneself then can pay attention toward a playlist developed based upon an amalgamation of what all your close friends are listening in direction of, which is also remarkable. People nervous with privateness will be relieved to understand by yourself can stay away from the general public against viewing your person listening patterns if on your own as a result opt for.
This is having a bit even more subjective, nevertheless I a great deal prefer the Zune Sector. The interface is vibrant, contains excess aptitude, and some amazing options which includes ‘Mixview’ that enable yourself instantly watch comparable albums, songs, or other people comparable in the direction of what you’re listening to. Clicking upon a person of these will centre on that merchandise, and a different preset of «neighbors» will come into watch, allowing for oneself toward navigate about researching via very similar artists, audio, or consumers. Chatting of buyers, the Zune «Social» is as well Wonderful entertaining, making it possible for by yourself find other individuals with shared preferences and getting to be mates with them. You then can hear towards a playlist created dependent on an amalgamation of what all your good friends are listening towards, which is in addition enjoyable. People nervous with privacy will be relieved in direction of know on your own can avoid the community versus watching your particular person listening behavior if you therefore decide.
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Sorry for the substantial analyze, nonetheless I’m fairly loving the fresh new Zune, and expect this, as nicely as the Good critiques some other human beings have created, will aid oneself choose if it truly is the straight choice for by yourself.
This is starting to be a bit further more subjective, yet I much choose the Zune Marketplace. The interface is colourful, contains far more flair, and some interesting attributes together with ‘Mixview’ that make it possible for by yourself instantly perspective comparable albums, tunes, or other buyers equivalent in the direction of what you’re listening to. Clicking on a person of these will center upon that products, and an additional fastened of «neighbors» will arrive into see, permitting by yourself in direction of navigate close to researching by identical artists, music, or users. Chatting of consumers, the Zune «Social» is on top of that ideal enjoyable, letting oneself track down many others with shared choices and getting good friends with them. Yourself then can pay attention in direction of a playlist made based upon an amalgamation of what all your buddies are listening towards, which is much too fascinating. People anxious with privateness will be relieved in direction of realize your self can stay clear of the general public towards watching your particular person listening habits if by yourself consequently get.
In between me and my partner we have owned much more MP3 avid gamers over the many years than I can count, together with Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the previous handful of a long time I have settled down toward 1 line of players. Why? Considering that I was happy in the direction of come across how well-designed and entertaining toward hire the underappreciated (and widely mocked) Zunes are.
In between me and my spouse we have owned much more MP3 players around the decades than I can count, including Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, etcetera. But, the ultimate number of several years I have fixed down towards a single line of gamers. Why? Because I was delighted in direction of obtain how well-designed and enjoyable to retain the services of the underappreciated (and broadly mocked) Zunes are.
The contemporary Zune browser is remarkably constructive, however not as Wonderful as the iPod’s. It works very well, still is not as immediate as Safari, and is made up of a clunkier interface. If yourself from time to time software on using the internet browser which is not an issue, nonetheless if you might be designing toward study the net alot from your PMP then the iPod’s more substantial show and much better browser could be critical.
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Apple previously has Rhapsody as an app, which is a Terrific begin, nonetheless it is already hampered via the incapacity to retail store regionally upon your iPod, and is made up of a dismal 64kbps little bit price. If this improvements, then it will relatively negate this advantage for the Zune, however the 10 new music for each thirty day period will nonetheless be a substantial furthermore within just Zune Pass’ want.
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