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Impositive News

TAX NOVELTIES

RG 4407 / 19 Afip

Process. Payment facilities schemes. Computer system "My facilities". Total early cancellation of the plan. Income through Electronic Payment Flyer (VEP).

Regarding simplification of procedures with date 29 January 2019 Afip's 4407 Resolution was published that allows early cancellation of payment facility plans with electronic means through the generation of a VEP.

This possibility will be enabled, for the only time, from the expiration of the second installment of the plan.

Previously only this early cancellation with account debit was allowed.

RG 4408 Afip

Value Added Tax. Income tax Retention schemes. Credit card and / or purchase systems. Tips General Resolutions 140 and 141. Your modification

With date 30 January 2019 the RG 4408 of Afip was published in the official gazette, which provides for the exemption of micro-SMEs from VAT withholdings and gains.

We remind you that according to Resolution 154 / 2018 of the Sepyme, travel agencies that can be categorized as micro SMEs are those that do not overcome the 7 employees (three years).

This same resolution 4408 establishes a methodology that allows incorporating tips into the gastronomy sales bill, up to a maximum of 15%, excluding these amounts of income withholdings and VAT. In this way, it is aligned with a methodology that is valid in most of the countries of the region.