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Categories: Noticias del sector

RESOLUCIÓN (Com. Plenaria Convenio Multilateral) 15/2020

RESOLUCIÓN (CPCM) 15/2020 

VISTO y CONSIDERANDO:

Que la Resolución General C.A. N° 11/2019 en su artículo 2° estableció como fecha de vencimiento de presentación de la declaración jurada anual (Formulario CM05), correspondiente al período fiscal 2019, para los contribuyentes comprendidos en el Convenio Multilateral, el día 15 de mayo de 2020.

Que en virtud de la situación de emergencia sanitaria provocada por el COVID-19, la que llevó al Poder Ejecutivo Nacional a decretar el “aislamiento social, preventivo y obligatorio”, distintas cámaras empresariales y asociaciones de profesionales solicitan prórroga en el vencimiento para la presentación anual de la declaración jurada -Formulario CM05- correspondiente al período fiscal 2019, por lo que, como excepción para el presente año, atendiendo a esas solicitudes , se prorroga dicha fecha de vencimiento.

Por ello,

LA COMISIÓN PLENARIA (CONVENIO MULTILATERAL DEL 18/8/1977)

RESUELVE:

Art. 1 – Establécese que el vencimiento para la presentación de la declaración anual jurada -Formulario CM05- correspondiente al período fiscal 2019 operará el día 30 de junio de 2020, correspondiendo aplicar el coeficiente unificado conforme a la resolución general 10/2019.

Art. 2 – Comuníquese la presente resolución a las jurisdicciones adheridas para que dicten, de corresponder, las normas complementarias de lo dispuesto en el artículo anterior.

Art. 3 – De forma.

TEXTO S/R. (CPCM) 15/2020 – BO: 5/5/2020

FUENTE: R. (CPCM) 15/2020

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