Resolución General 8/2008 - Comisión Arbitral - Convenio Multilateral

Resolución General 8/2008 - Comisión Arbitral - Convenio Multilateral - Amortización de Bienes de Uso


A los efectos de determinar el coeficiente de gastos conforme a las disposiciones del artículo 2 del Convenio Multilateral, la distribución de la amortización de bienes de uso deberá efectuarse en proporción a los ingresos que se atribuyan exclusivamente a cada una de las jurisdicciones donde ellos son utilizados, en el ejercicio comercial que sirve de base para el cálculo del coeficiente respectivo.

Las disposiciones de la presente resolución serán de aplicación para la determinación de los coeficientes que se apliquen a partir del período fiscal 2009.

RG (AFIP) 2518 - FACILIDADES DE PAGO

Procedimiento Fiscal. Régimen de facilidades de pago por obligaciones vencidas al 31/12/2007. Requisitos plazos y condiciones

Se establece un plan de facilidades de pago que contempla la regularización de deudas impositivas, de los recursos de la seguridad social y las multas y los cargos suplementarios por tributos aduaneros vencidos al 31 de diciembre de 2007. El mismo contempla además la posibilidad de reformular planes vigentes con el objeto de extender los plazos de cancelación.

Las obligaciones adeudadas podrán ser regularizadas en hasta 120 cuotas, según el tipo de deuda de que se trate, con un interés de financiamiento del 1,5% mensual y un importe mínimo de cuota de $ 150, conforme al detalle que seguidamente se expone:

Deuda	Cant. Cuotas	Interés %	Monto Mín. $
Ap. Rel. Dep.	24	1,50	150
Retenciones	24	1,50	150
Otras Deudas	120	1,50	150

El importe de la primera cuota, además no podrá ser inferior al 3% de la deuda consolidada.

Obligaciones excluidas

Quedan excluidas del presente régimen, entre otras, las siguientes obligaciones:

* Los anticipos y/o pagos a cuenta;
* Las retenciones con destino a la seguridad social, excepto los aportes personales de los trabajadores en relación de dependencia;
* Las cotizaciones fijas correspondientes a los trabajadores en relación de dependencia de sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (MONOTRIBUTO), devengadas hasta el mes de junio de 2004;
* Los aportes y contribuciones destinados al Régimen Nacional de Obras Sociales, excepto los correspondientes a los sujetos adheridos al Régimen Simplificado para Pequeños Contribuyentes (MONOTRIBUTO);
* Las cuotas destinadas a las Aseguradoras de Riesgos del Trabajo (ART);
* Los aportes y contribuciones con destino al régimen especial de seguridad social para empleados del servicio doméstico;
* La contribución mensual con destino al Registro Nacional de Trabajadores Rurales y Empleadores (RENATRE).

Adhesión

La adhesión al régimen debe realizarse exclusivamente a través de Internet, por lo que deberá contarse con la clave fiscal correspondiente.

La posibilidad de presentar el plan estará disponible desde el 20 de noviembre y hasta el 31 de marzo de 2009, bajo la opción "Plan Especial-Deuda vencida al 31 de diciembre de 2007".

Reformulación de planes vigentes

La reformulación de planes de facilidades vigentes, siempre que no posean cuotas vencidas impagas, podrá efectuarse a través del sistema "Mis Facilidades", opción "Reformulación del Plan", y para luego seleccionar la opción "Plan Especial".

Reducción de intereses

La presentación de deudas bajo este régimen no implica reducción alguna de intereses resarcitorios y/o punitorios, como tampoco liberación de las sanciones respectivas.

Vencimiento de las cuotas

El vencimiento de las cuotas será el día 16 de cada mes, a partir del mes siguiente en que se realice la adhesión y además cuando en dicha fecha no pueda efectivizarse el ingreso se prevee un nuevo débito directo para el día 26 del mismo mes.

Las cuotas deberán ser canceladas exclusivamente por débito directo en la cuenta del contribuyente.

Asimismo, se contempla la posibilidad de que quienes adhieran al plan obtengan una caja de ahorros fiscal gratuita de la que se le debitarán las cuotas. La cuenta gratuita deberá solicitarse en el Banco de la Nación Argentina.

Caducidad

La caducidad operará de la siguiente manera, de acuerdo a la cantidad de cuotas solicitadas:

- Planes de hasta 12 cuotas: falta de cancelación de 2 cuotas consecutivas o alternadas a los 60 días corridos posteriores al vencimiento de la segunda de ellas;
- Planes de 13 y hasta 24 cuotas: falta de cancelación de 3 cuotas consecutivas o alternadas a los 60 días corridos posteriores al vencimiento de la tercera de ellas;
- Planes de 25 y hasta 48 cuotas: falta de cancelación de 4 cuotas consecutivas o alternadas a los 60 días corridos posteriores al vencimiento de la cuarta de ellas;
- Planes de 49 y hasta 72 cuotas: falta de cancelación de 5 cuotas consecutivas o alternadas a los 60 días corridos posteriores al vencimiento de la quinta de ellas;
- Planes de más de 72 cuotas: falta de cancelación de 6 cuotas consecutivas o alternadas a los 60 días corridos posteriores al vencimiento de la sexta de ellas;

En todos los casos la falta de ingreso de la o las cuotas no calncelada/s, a los 60 días corridos posteriores al vencimiento de la última cuota será causal de caducidad.

Asociación Interamericana de Contabilidad - Federación de Colegios de Contadores Públicos de Venezuela

Deseo agradecer muy sinceramente al Sr. Presidente Lic. Rafael Rodríguez Ramos y al Sr. Secretario de Estudios e Investigaciones, Lic. Rafael J. Dugarte Rivas, de la Federación de Colegios de Contadores Públicos de Venezuela, la invitación que me han cursado para brindar una conferencia sobre:

Control de Calidad de las Firmas Auditoras

en oportunidad de celebrarse el Seminario Interamericano sobre la Estandarización de la Información Financiera, en Isla Margarita, Estado de Nueva Esparta, organizado por la Asociación Interamericana de Contabilidad (AIC) y la precitada Federacíón.




Información sobre la AIC

La Asociación Interamericana de Contabilidad (AIC) se constituyó en 1949 con el objetivo principal de unir a los Contadores Públicos del continente americano, asumir el compromiso de su representación en el hemisferio y promover la elevación constante de su calidad profesional, de sus conocimientos y de sus deberes sociales. Se incorporó en 1974 bajo las leyes del estado Libre Asociado de Puerto Rico. Desde 1949 hasta esa fecha, la AIC existió con el nombre de Conferencia Interamericana de Contabilidad.

En el transcurso de su medio siglo de trabajo institucional, la AIC ha contribuido a fortalecer las organizaciones profesionales de Contadores Públicos en los países americanos que la patrocinan y participan activamente en desenvolvimiento armónico de sus conceptualizaciones y de su práctica.

A la fecha ha cumplido con su misión de ser la entidad de carácter profesional que une a los Contadores Públicos del continente americano, representados en cada país por organismos profesionales de libre agremiación.

La profesión contable debe sentirse orgullosa por haber logrado organizarse a nivel internacional y trabajado a un nivel de efectividad que es igualado por muy pocas organizaciones profesionales.

Repsol YPF Argentina Offering Shares

Oil company Repsol YPF is to sell 874,586 class ‘D’ shares belonging to a workers group this week, according to a filing with CNV, Argentina’s securities commission. The shares will be offered via Dutch auction on the Buenos Aires Stock Exchange and will be sold via MBA Sociedad de Bolsa. The share price will be set at not less than 90% of the average share price during the last six months, nor below 90% of the share’s closing price on February 6.

Argentina Breaks 8%

Argentina took advantage of market conditions to place the third tranche of its dollar-denominated Bonar VII bond issue, Thursday, achieving a yield of 7.71% - at the low end of market expectations. The sovereign sold $500 million of the seven-year paper, which matures December 2013. The Republic last issued the securities in November when it achieved a yield of 8.03%. The government has $500 million left of the $2 billion program. Argentina’s external financing needs in the first quarter of this year total $3.76 billion.

Argentina Takes Bids For Bonar VII

Argentina will auction the third tranche of its dollar-denominated Bonar VII bond issue today, Thursday, according to the economy ministry. The sovereign is offering $500 million of the seven-year paper, which matures December 2013. The Republic last issued the securities, which carry a coupon of 7%, in November when it achieved a yield of 8.03%. This time around, Argentina will be looking for a yield of around 7.8%, say analysts. The government has so far issued $1 billion of a total $2 billion approved. Argentina’s external financing needs in the first quarter of this year total $3.76 billion. On Wednesday, Argentina’s country risk hit another record low, dropping to 190 basis points, as measured by JPMorgan’s EMBI+ index.

Banco Macro Returns For More

Argentina’s Banco Macro priced Tuesday a $150 million 10-year at par to yield 8.5%. The price was tightened from 8.625% area and the deal was heard trading up marginally on the break. Sole bookrunner was Credit Suisse and orders were heard in excess of $400 million. The deal was rated B2/B+ and highlighted the continued thirst for yield from investors. Proceeds are for general funding. Macro was last in the market in December with a $150 million 30NC5 at 9.75%. Macro started its capital markets comeback in March 2006 with an impressive $300 million IPO.

Argentina: Record Exports In 2006

Argentina achieved record exports of $46.6 billion last year, according to figures released by the economy ministry. The 15% annual increase in sales led to an increase in the trade surplus to $12.4 billion, despite the 19% rise in imports to $34.2 billion. GDP growth of around 9% helped drive up the demand for capital goods imports, said the ministry.

Argentina Economy Expands 8.5%

Argentina’s economy grew by 8.5% between January and November last year, according to the government. Year on year, the economy expanded by 8.6% in November, driven by construction and industrial production and rose 0.6% on a monthly basis.

Moody’s Improves Ratings Outlook For Argentina Local Government

Moody's Investors Service has changed the rating outlook to positive, from stable, for two local governments in Argentina. The agency said the action was prompted by a similar, recent, outlook change for Argentina’s B2 foreign currency country ceiling for bonds. The governments and ratings affected are: City of Buenos Aires foreign currency bonds rated B2 (global scale) and Aa3.ar (Argentina national scale). Both were assigned a positive outlook; these ratings are constrained by Argentina's foreign currency country ceiling. The outlook for domestic currency bonds rated B1 and Aa2.ar remains stable, said the agency. Meanwhile, Province of Mendoza foreign currency bonds due September 2018 rated B2 (global scale) were assigned a positive outlook; this rating is constrained by Argentina's foreign currency country ceiling. The outlook for the province's domestic currency issuer ratings of B1 (global scale) and Aa3.ar (Argentina national scale), as well as for its foreign currency bonds due September 2018 rated Aa3.ar (Argentina national scale), remains stable.

Moody’s Improves Argentina Outlook

Moody’s Investors Service has raised the outlook on its B3 foreign- and local-currency rating of Argentina’s sovereign bonds from stable to positive. The change was due to “continued improvement in the fiscal accounts that, combined with robust economic growth and substantial accumulation of international reserves, has contributed to strengthening the government's overall credit profile and to reducing external vulnerabilities”, according to Moody’s. An outlook change to positive from stable was also made to Argentina’s B2 foreign currency country ceiling for bonds and to the Caa1 ceiling for foreign currency bank deposits. Unaffected by the rating action is Argentina’s Ba1 local currency bond ceiling, the highest possible rating that could be assigned to obligors and obligations denominated in local currency within the country remains stable, as well as the Ba1 local currency deposit ceiling.

IRSA To Issue $150 Million Bonds

Argentine property conglomerate IRSA is to issue 10 years bonds worth up to $150 million. The money raised will be used to finance expansion of its office-building business, including acquisitions. The bonds have been awarded a local A+ rating from Standard & Poor’s and an A minus national scale rating from Fitch. The issue will be coordinated by Citigroup and Credit Suisse.

Introducing iPhone

Lavagna Declares As Presidential Candidate

Roberto Lavagna, the former economy minister who led Argentina out of financial meltdown, has officially confirmed he will be contesting the presidency later this year. Lavagna managed the economy from the start of 2002 until he resigned in November 2005 following disagreements with President Néstor Kirchner. He has been hinting at running for the “Casa Rosada” for the past six months but formally confirmed his plans to stand in October’s elections in interviews with the country’s leading dailies on Friday. Lavagna will face either President Kirchner, seeking a second term, or his wife, senator Cristina Fernández de Kirchner.

Happy New Year - 1957 - 50 Years - 2007

Bravo & Bravo Losada, celebrating 50 Outstanding Years!

Argentina’s Growth Trends Up Again

After a slight slowdown in April, Argentina’s economic growth rate is accelerating once more, up 8% - year on year - in May, according to official figures. In April, the economy registered year-on-year growth of 6.3% after GDP expanded by 8.6% between January and March, compared with the same period in 2005.

Mercosur And Cuba To Sign Agreement

Almost a quarter of all products traded between Mercosur countries and Cuba will soon be free of all duty, following an agreement between the trading bloc and the Caribbean country. The accord, due to be signed today, July 20, at the Mercosur meeting in Córdoba, Argentina, doubles the number of goods currently exchanged, tariff free, between the trading partners. This week, Argentina will be handing the Mercosur chair for the next six months to Brazil.

Argentina’s June Output Exceeds Expectations

Argentina’s industrial output in June was higher than expected at 8.9%, compared with the same month the previous year. Overall output was driven by automotive production and cement sales, the latter reflecting a booming construction sector.

Argentina Doubles Chile’s Gas Price

Argentina has effectively doubled the price of gas it exports to Chile, a result –its says – of the increase in cost it has to pay to Bolivia for the natural resource. At the end of June, Bolivia and Argentina agreed to a price rise of $1.65 per one million British thermal units (BTUs). Argentina says it must pass on this higher cost in the gas it then sells to Chile, which will now have to pay around $2 more for every one million BTUs it buys from its neighbor. Meanwhile, Chile’s president, Michelle Bachelet, has announced that her government is planning to make the country “energy independent” within two years, as a matter of national security.

Kirchner Wins Over Senate

Argentina’s Senate voted early Thursday morning in favor of granting the government “superpowers” over budgetary allocation. The bill proposed by the government allows permanently the executive to reallocate part of the budget without Congressional approval and is necessary, says President Nestor Kirchner, to allow him to govern effectively. In the past, budgetary flexibility was approved on a year-by-year basis. The legislation must now be debated by the lower house. Critics of the president and the government’s proposed legislation say that the move is anti-Constitutional and an attack against the rule of law.

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