The court orders the non-application of these withholdings on account of the gross income tax.

Although the ruling does not resolve on the substantive issue, but rather on a precautionary measure and it might not be definitive, is excellent news that is issued in this sense, given that it recognizes the plausibility of the right invoked and the danger in the delay.

In effect, Chamber III of the Chamber of Appeals in Federal Administrative Matters dated 29 November 2017 issued a precautionary measure against the regime of banking withholdings of the tax on gross income, known as the System of Accreditation and Control of Banking Accreditations (SIRCREB), and manifested constitutional objections to it when considering that the Arbitration Commission that governs the distribution of the tax between the provinces do not have competences to intervene in the accounts of the taxpayers.

The decision was taken within the framework of a declaratory action of certainty initiated by the Cooperativa de Vivienda, Crédito, Consumo y Servicios Sociales Palmares Limitada against the Arbitration Commission, and whose main purpose is the declaration of unconstitutionality of the SIRCREB and of the General Resolution 104 / 2004 of the Arbitration Commission that contemplates it.

It should be noted that the ruling states that the taxpayer questioned the powers of the Arbitration Commission to order the withholding of funds from their bank accounts, because they are outside the competences assigned to them by the Multilateral Agreement and because they are contrary to the right of ownership, at the beginning of legality that governs tax matters and does not respect the right of defense, all guarantees guaranteed by the National Constitution.

In this way, the court ordered the Arbitration Commission and / or its Management Committee to refrain from making the withholdings provided for in General Resolution 104 / 2004, through the collection agents stipulated therein, until a final judgment is issued. .

We will continue reporting according to the news that may occur in this regard.


Travel Agencies VAT registered , The total amount of annual gross income arising from the last trade balance closed prior to December 31 2015 inclusive,

Or obtained during the calendar year 2015 treated for agencies that do not concoct trade balances

Given the total amount of turnover, resulting greater than or equal a $ 4.000.000.- :

They are required from OCTOBER 31 2017 including

To accept payment transfers arranged through debit cards, no bank prepaid cards or other means of payment equivalent - prepared by Decree No. 858 of July 15 2016 and in the future be established. HAVING TO USE THE POSTNET mandatorily



-The AGIP implement a procedure related supervisory compliance with tax obligations called "SUPERVISION ELECTRONIC AGIP", issuing notifications in electronic fiscal domicile.

It should be within ten (10) working days from the day following the notification, reply via the website of AGIP (, the questionnaire ELECTRONICO.


Login with key city 1- the "SUPERVISION ELECTRONIC AGIP" application Option: "COMPLIANCE QUESTIONNAIRE ELECTRONICO" available on the website, entering NUMBER ELECTRONIC SUPERVISION.

-In These notifications will be available detailing inconsistencies and / or deviations detected by AGIP, according to data made crossings.

When answering the "Questionnaire ELECTRONICO" and the original or corresponding corrective affidavits submitted, this being necessary for the inconsistency and / or deviation detected remaining totally or partially completed as the case condition. In addition, through the same application, you can access the benefit provided for in Article 116 Tax Code (to 2016) in terms of reducing full fine to five percent (5%) or ten percent (10%) of regularized tax, depending on the way it chooses to do so.

  • If presented and / or rectifies the affidavits and pay the entire setting is claimed, the amount of the fine referred to, within fifteen (15) days intimated, the penalty to be applied is reduced fully-fledged five percent (5%) of the unpaid tax.
  • If their affidavits rectified and regularized adjustment being claimed, the amount of the fine referred, by fostering a plan payment facilities within fifteen (15) days of notification by inspection intervener, the fine will be reduced to apply full ten percent (10%) of the unpaid tax.

-if Not correspond such notification, it must meet the "Questionnaire ELECTRONICO" available on the application, whereby information will be required to make to its release. The response will have the character of Affidavit and constitute a discharge for the taxpayer responsible self.

It -Transcurrido within ten (10) working days without this reply notification shall be deemed violation of tax obligations formal order, AGIP can evaluate the extension of the office, and being liable to be considering high fiscal risk taxpayers.

'This resolution shall take effect from the day following its publication in the Official Gazette of the Autonomous City of Buenos Aires day.


NEW FORM 960 / D

RG 4042 E

Validity from May 8 2017

outgoing provisions:

The travel and tourism companies operating with end users and are obliged to issue invoices or equivalent documents must display on their premises, Form No. 960 / D - "DATA FISCAL".

Will print personal details required to exhibit the subject, forms of payment and quick response code (QR)

Travel agencies must display the Form No. 960 / D - Data Fiscal - from the month of NOVEMBER 2017, When they fulfill the corresponding obligation to accept transfers of payment by debit cards, no bank prepaid cards or other means of payment equivalent, as established by General Resolution 3997-E.

For Form No. 960 / D- "Fiscal Data", it should enter service with Fiscal Code "Form No. 960 / D site" institutional web "(http // / 960)

It shall display a Form No. 960 / D "Fiscal Data" for each business address, which must be previously declared in the "Registry System" as local or establishment, except when it corresponds to the official address.

Its printing is performed on paper A4 size of not less than 80 grams weight and respecting their characteristics in terms of design, layout, sizes and colors. Also in pre-print form form, the obligation may display the information provided by the quick response code (QR), entering with the service called Form Fiscal Nº960 / D key.

Enunciative data quick response code (QR) that will be available on the institutional website are:

First and last name or company name


Developed activities

incomplete or invalid tax address

VAT status: Enrolled, Exempted, unreached

DDJJ VAT, submitted or not submitted

It is below the average VAT paid their economic sector

Situation in the Income Tax: Enrolled, Not registered, exempt

Profit affidavits submitted or not submitted

Monotributistas category ... .ingresos up to $ ....

Monotributo payments: It is up to date with their payments, date of last payment

Information DDJJ of monotributo, fulfilled or not fulfilled its presentation

DDJJ as an employer, submitted or not submitted

... declares employees in the period (month / year)

Registration of importers / exporters: it is discharged or is suspended

Closures had ...

Integra the basis of false invoices

Audits had with adjustments

It has criminal cases

Fiscal performance has trials pending and / or paralyzed

It included in the center of debtors BCRA

It has or has not authorized vouchers for afip

By general resolution 3952 (AFIP), states that must refrain from requiring their customers affidavits national taxes with before AFIP, the following subjects Art Law No. 20 25.246.:

1. Financial institutions.

2. a) Commercial banks;

b) Investment Bank;

c) Mortgage banks;

d) Financial Companies;

e) savings and home loan or other property;

3. Natural or legal persons as regular business operate gambling.

4. Agents and brokerage firms, managing companies of mutual funds, market players open mail, and all those intermediaries in the purchase, rental or lending of securities operating under the orbit of stock exchanges with or without adhered markets.

5. Broker-dealers registered in the futures and options markets whatever object.

6. Public records of commerce, representative bodies of supervision and control of legal persons, property ownership records, records of the automotive property, pledge records, records of all types of boats and aircraft records.

7. Natural or legal persons engaged in the sale of works of art, antiques or other luxury goods, investment stamps or coins, or exportation, importation, processing or industrialization of jewels or goods with metals or precious stones.

8. Insurance companies.

9. Issuers of traveler's checks or credit card operators or purchase.

10. Companies engaged in the transportation of funds.

11. Borrowers or postal service concessionaires performing currency operations twists or transfer of different types of coin or note.

12. Notaries public.

13. The entities included in article 9 22.315º of law.

14. The customs agents as defined in Article 36 and provisions of the Customs Code (22.415 and amending Act).

15. The bodies of public administration and decentralized entities and / or autarchic exercising regulatory, control, monitoring and / or supervision over legal business and / or economic activities and / or legal persons, individual or collective: the Central Bank Argentina, the Federal Administration of Public Revenue, the Superintendent of Insurance of the Nation, the National Securities Commission, the General Inspectorate of Justice, the National Institute of Cooperatives and Social Economy and the National Tribunal for the Defense of Competition;

16. Producers, insurance advisors, agents, brokers, appraisers and insurance adjusters whose activities are governed by the 20.091 and 22.400, as amended, consistent and complementary legislation;

18. They are also required to report to duty all legal persons who receive donations or contributions from third parties;

19. Enrolled agents or real estate brokers and companies of any type aimed at the real estate brokerage, integrated and / or managed exclusively by enrolled agents or real estate brokers;

20. Mutuals and cooperatives regulated by laws and 20.321 20.337 associations respectively;

21. Natural or legal persons whose usual activity is the sale of cars, trucks, motorcycles, buses and minibuses, tractors, agricultural and road machinery, ships, yachts and the like, aircraft and air aircraft.

22. Natural or legal persons acting as trustees, in trust and any natural or legal holders or linked, directly or indirectly, trust accounts, trustees and trustees under indentures people.

23. Legal entities that perform functions of organization and regulation of professional sports.

Except these subjects if they request them:

17. The licensed professionals whose activities are regulated by professional councils economics.

In order to ensure the correct application of the institute of fiscal secrecy and prevent confidential customer information disclosure.