Por medio de la Resolución General AFIP 4084-E, publicada en el Boletín Oficial del 30/06/17, se implementó el pago electrónico de las obligaciones impositivas y de los recursos de la seguridad social. Así, en el artículo 2° se establece que determinadas obligaciones se podrán cancelar utilizando las siguientes formas de pago electrónicas:
a) Débito automático, pago telefónico o por “Internet” mediante la utilización de tarjeta de crédito, conforme al procedimiento establecido por la Resolución General Nº 1.644 y su modificación.
b) Débito en cuenta a través de cajeros automáticos, observando las previsiones de la Resolución General N° 1.206.
c) Débito directo en cuenta bancaria, a cuyo efecto deberán solicitar previamente la adhesión al servicio por vía telefónica o en la entidad bancaria en la que se encuentre radicada su cuenta, de acuerdo con lo especificado en el sitio “web” de esta Administración Federal (http://www.afip.gob.ar).
d) Pago electrónico mediante la utilización de tarjetas de crédito y/o débito.
e) Cualquier otro medio de pago electrónico admitido o regulado por el Banco Central de la República Argentina e implementado por esta Administración Federal.
A continuación el texto completo de la norma:
Resolución General 4084-E
Procedimiento. Pago electrónico de las obligaciones impositivas y de los recursos de la seguridad social. Su implementación.
Ciudad de Buenos Aires, 29/06/2017
VISTO el objetivo de este Organismo de promover y facilitar a los contribuyentes y responsables el cumplimiento de sus obligaciones, y
CONSIDERANDO:
Que mediante la Ley N° 11.683, texto ordenado en 1998 y sus modificaciones, se dispone la modalidad de pago de los tributos, intereses y multas y se faculta a esta Administración Federal para establecer otras formas y plazos para el ingreso de los mismos.
Que en concordancia con las medidas adoptadas por el Banco Central de la República Argentina para impulsar la bancarización de las transacciones y de ampliar la utilización de las plataformas digitales, razones de administración tributaria aconsejan disponer el uso de distintos canales electrónicos y eliminar el uso de dinero en efectivo para efectuar el pago de las obligaciones impositivas y de los recursos de la seguridad social.
Que la adopción de dicho procedimiento conllevará a agilizar los trámites de pago, contar con una amplia disponibilidad horaria, evitar el traslado del dinero en efectivo y reducir el tiempo que demandan las gestiones personales en las entidades recaudadoras.
Que han tomado la intervención que les compete la Dirección de Legislación, las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación, de Servicios al Contribuyente, de Sistemas y Telecomunicaciones, Técnico Legal Impositiva y Técnico Legal de los Recursos de la Seguridad Social, y las Direcciones Generales Impositiva y de los Recursos de la Seguridad Social.
Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 24 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°.- Los contribuyentes y/o responsables deberán efectuar el pago de sus obligaciones impositivas y de los recursos de la seguridad social, de acuerdo con el procedimiento de transferencia electrónica de fondos, dispuesto por la Resolución General N° 1.778, su modificatoria y sus complementarias.
ARTÍCULO 2°.- No obstante lo establecido en el artículo anterior, determinadas obligaciones -que se especifican en el cronograma previsto en el Artículo 6°-, se podrán cancelar utilizando las siguientes formas de pago electrónicas:
a) Débito automático, pago telefónico o por “Internet” mediante la utilización de tarjeta de crédito, conforme al procedimiento establecido por la Resolución General Nº 1.644 y su modificación.
b) Débito en cuenta a través de cajeros automáticos, observando las previsiones de la Resolución General N° 1.206.
c) Débito directo en cuenta bancaria, a cuyo efecto deberán solicitar previamente la adhesión al servicio por vía telefónica o en la entidad bancaria en la que se encuentre radicada su cuenta, de acuerdo con lo especificado en el sitio “web” de esta Administración Federal (http://www.afip.gob.ar).
d) Pago electrónico mediante la utilización de tarjetas de crédito y/o débito.
e) Cualquier otro medio de pago electrónico admitido o regulado por el Banco Central de la República Argentina e implementado por esta Administración Federal.
ARTÍCULO 3°.- Lo dispuesto en el Artículo 2° no resultará de aplicación para los sujetos obligados a la utilización del sistema “Cuentas Tributarias”, quiénes continuarán cancelando sus obligaciones de acuerdo con lo especificado en la Resolución General N° 3.486 o mediante alguna de las formas de cancelación automáticas implementadas por esta Administración Federal (débito automático/débito directo).
De igual manera, continuarán cancelando sus obligaciones mediante el procedimiento establecido por la Resolución General N° 1.778, su modificatoria y sus complementarias, los sujetos que se encuentran obligados a su utilización conforme a lo previsto por otras normas vigentes a la fecha de publicación de la presente.
Asimismo, mantiene su vigencia el cronograma de formas de pago establecido en las Resoluciones Generales Nros. 3.936, 3.982 y 3.990 y sus respectivas modificaciones, para los trabajadores autónomos y los pequeños contribuyentes adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS).
ARTÍCULO 4°.- Los contribuyentes y/o responsables deberán arbitrar los recaudos necesarios, a fin de gestionar las autorizaciones para habilitar los medios electrónicos en la respectiva entidad de pago.
ARTÍCULO 5°.- Modifícase la Resolución General N° 1.217 y su modificación, en la forma que se indica a continuación:
– Sustitúyese el Artículo 2°, por el siguiente:
“ARTICULO 2°.- Para constituir el pago mediante depósito bancario, referido en el primer párrafo del artículo anterior, se admitirán los siguientes medios o procedimientos de cancelación:
a) Débito en cuenta en pesos, de acuerdo con lo reglado por el Banco Central de la República Argentina respecto de dicho procedimiento.
b) Cheque común en pesos, emitido por el titular de la obligación que se cancela a la orden del banco recaudador, entidad que deberá estar habilitada por esta Administración Federal para recibir dicho medio de pago.
c) Cheque de pago financiero en pesos.
d) Cheque cancelatorio en pesos.
Los cheques comunes o cheques de pago financiero, se emplearán en forma excluyente entre sí, y respecto de los demás medios o procedimientos de pago.”.
ARTÍCULO 6°.- Las disposiciones de esta resolución general entrarán en vigencia el día de su publicación en el Boletín Oficial y resultarán de aplicación para las obligaciones que se detallan, de acuerdo con el siguiente cronograma:
| OBLIGACIÓN | MEDIOS DE PAGO | VENCIMIENTOS OPERADOS A PARTIR DEL: |
| Pagos de hasta DIEZ PESOS ($ 10.-) por cualquier concepto. | Conforme a lo previsto por el Artículo 1°. | Primer día del segundo mes siguiente a la publicación de la presente resolución general en el Boletín Oficial. |
| Impuesto al valor agregado. | Conforme a lo previsto por el Artículo 1°. | |
| Seguridad Social. Empleadores (excepto obligaciones de empleadores del personal de casas particulares). | Conforme a lo previsto por el Artículo 1°. | |
| Impuesto a las ganancias personas físicas e impuesto sobre los bienes personales (saldo de declaración jurada). | Conforme a lo previsto por el Artículo 1°. | |
| Impuesto a las ganancias personas físicas e impuesto sobre los bienes personales (anticipos). | Según lo establecido en el Artículo 1° o 2°. | |
| Autónomos: Categorías II y II’ | Según lo establecido en el Artículo 1° o 2°. | |
| Autónomos: Categorías I y I’ | Según lo establecido en el Artículo 1° o 2°. | Primer día del séptimo mes siguiente a la publicación de la presente resolución general en el Boletín Oficial. |
| Restantes obligaciones impositivas y de los recursos de la seguridad social. | Según lo establecido en el Artículo 1° o 2°, excepto que por una norma específica existiera la obligación de pagar únicamente según el Artículo 1°. |
ARTÍCULO 7°.- Comuníquese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto R. Abad.
e. 30/06/2017 N° 46322/17 v. 30/06/2017
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