RG 2,445 (AFIP) established the procedure to determine and enter internal taxes – cigarettes – and additional emergency taxes on cigarettes, and report the monthly movements of fiscal control instruments.
In view of the incorporation of improvements to the current application program “INTERNAL AND ADDITIONAL EMERGENCY TAX ON CIGARETTES”, the use of a new version of the same was established.
Thus, through General Resolution 5,598 (BO 8/11/24), the Customs Collection and Control Agency (ARCA) approved version 7 of the respective application. The new features of this version, its particularities of use, characteristics, functions and technical aspects can be consulted in the “Applications” option on the website of this Organization.
It has been in force since 11/9/24 and will be applicable to the presentation of sworn statements -original or corrective- that are made from said date.
ADMINISTRATIVE PROCEDURES
- The Supreme Court issued an agreement regarding the application of the reforms to the Law of Administrative Procedures in the judicial field
The Supreme Court of Justice of the Nation (CSJN), takes into consideration the modifications that Law 27,742, in its Chapter III of Title II, introduces to the National Law of Administrative Procedure 19,549 (LNPA).
Along these lines, it stands out that the new wording provides that its provisions “will be applied directly” to the bodies of the Judiciary when they carry out materially administrative activity and notes that this legal provision innovates on superintendency functions that the Court has regulated since it began to operate. and that they are exercised in a framework that responds to his specificities as the head of a State power in charge of safeguarding the best administration of justice.
The CSJN clarified that it has a general regulation, which regulates the operation of the courts, hours and business days, obligations, oaths, records, dispatch orders, formalities of writings, rulings, communications, records, management of funds, access to files, among other topics
However, by Acordada 34/24 (BO 6/11/24) it made it known that it shares the criterion of updating and modernizing the rules that govern administrative procedures..
He specified that he ratifies and maintains the validity of the Regulations for National Justice and all the special procedures existing in the Judicial Branch of the Nation, specifying that Law 19,549, with its modifications, will only be applicable to the exercise of the superintendence of this Court and of the remaining courts of the Judicial Branch of the Nation, when the procedures expressly establish it and to the extent and character that said referral provides.
It will carry out a gradual adaptation of the special regimes, dictating the appropriate measures for this Branch of the State that allow an orderly application of the provisions and principles of Law 19,549 (text updated in accordance with Law 27,742).
It also orders the Secretariat of Institutional Development, with the intervention that may be required from the General Legal Secretariat and the General Secretariat of Administration, to review the Regulations for National Justice and the special regimes and submit to the Court a proposal with the modifications that It would be appropriate to carry out the gradual adaptation.
ASSET REGULARIZATION
- AFIP (now ARCA) adapted its rules to the new money laundering dates
As a consequence of the extension of the deadline to adhere to the first stage of laundering, and the block modification of the following, the AFIP through General Resolution 5,596 (BO 4/11/24) adapted what is regulated by RG 5,528 in order to consider the provisions of Decree 977/24 (1), effective as of 11/1/24.
As a reminder, the new maturity structure is indicated below:
(1) The comment on this decree was published in the Tax Review of 11/5/24
RHF
Source: Ambito
