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Se incorpora en el Sistema Único Tributario a aquellos sujetos con domicilio fiscal en la jurisdicción de la Provincia de Buenos Aires, adheridos al Régimen Simplificado para Pequeños Contribuyentes (RS) -previsto en el Anexo de la L. 24977- y a su vez alcanzados por el Régimen Simplificado del impuesto sobre los ingresos brutos, a fin de simplificar la recaudación conjunta de los tributos correspondientes a ambos regímenes.