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Categories: Noticias del sector

IMPUESTO A LAS GANANCIAS -IVA NOVEDADES AFIP

IMPUESTO A LAS GANANCIAS. MODIFICACIÓN DE LAS CONDICIONES PARA LA DETERMINACIÓN E INGRESO DE ANTICIPOS PARA LAS MIPYMES

Mediante la RG (AFIP) 5388 se establece que las Micro, Pequeñas y Medianas Empresas Tramo 1 y Tramo 2, a partir de los ejercicios iniciados en el mes de agosto de 2023, determinarán la totalidad de los anticipos del impuesto a las ganancias aplicando un 10%, sobre la base para determinar los mismos.

IMPUESTO AL VALOR AGREGADO. PEQUEÑAS Y MEDIANAS EMPRESAS: FACILIDADES PARA OBTENER LOS CERTIFICADOS DE EXCLUSIÓN DE LOS REGÍMENES DE RETENCIÓN, PERCEPCIÓN Y/O DE PAGOS A CUENTA

Mediante la RG (AFIP) 5390 se establece para las microempresas un tratamiento especial para la obtención del Certificado de Exclusión de los regímenes de retención y percepción del Impuesto al Valor Agregado

Se prevé, entre otras cuestiones, la flexibilización en la exigencia de la magnitud de los saldos a favor de libre disponibilidad para lograr la obtención de dichos certificados.

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