General Res. AFIP 4737/20
10/06/2020
Establish, as an exception, that the processes provided for in articles 1, 2 and 4 of the Joint General Resolution Res.Gral.AFIP 4642/19, for the automatic renewal of the "MyPyME Certificates" issued within the framework of the provisions of Res.SEPYME 220/19 of 04/12/2019 (ex SEPyME) and its amendments, of those companies whose fiscal year closings operated in the months of December 2019 and January 2020, will take place in the June 2020.
06/09/2020 (BO 06/10/2020)
SEEN the Electronic File No. EX-2020-00307851- -AFIP-SGDADVCOAD#SDGCTI, Law 24,467, Law 25,300 and Law 27,264 and their respective modifications, Dec. 50/19 of December 19, 2019 and its amendments, Res. SEPYME 220/19 of April 12, 2019 of the former SECRETARIAT OF ENTREPRENEURS AND OF SMALL AND MEDIUM-SIZED ENTERPRISES of the then MINISTRY OF PRODUCTION AND LABOR and its amendments, General Resolution Res.General AFIP 4642 of the FEDERAL ADMINISTRATION OF PUBLIC INCOME and the former SECRETARIAT OF ENTREPRENEURS AND OF SMALL AND MEDIUM-SIZED ENTERPRISES and Res.SEPYME 52/20 of April 23, 2020 of the SECRETARIAT OF SMALL AND MEDIUM-SIZED ENTERPRISE AND ENTREPRENEURS of the MINISTRY OF PRODUCTIVE DEVELOPMENT, and
CONSIDERING:
That through Res.SEPYME 220/19 dated April 12, 2019 of the former SECRETARIAT OF ENTREPRENEURS AND OF THE SMALL AND MEDIUM-SIZED ENTERPRISE and its amendments, the "Registry of MyMyEs Companies" was created for the purposes established in article 27 of Law 24,467 and its amendments.
That the application for inscription in the aforementioned registry must be made by means of the presentation of an affidavit, according to the data requested in Form N ° 1272 called “SMEs / Application for categorization and / or benefits”, available with Tax Code on the site Institutional “web” of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE.
That article 14 of said resolution establishes that once the information has been analyzed and the fulfillment of certain requirements verified, the “MyPyME Certificate” will be issued, thus leaving the company registered in the “MyPyMES Business Registry”.
That, likewise, in its article 15 it is foreseen that said certificate will be valid from its issuance and until the last day of the fourth month after the closing of the fiscal year of the requesting company.
That by the Joint General Resolution 4642 of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE and the former SECRETARIAT OF ENTREPRENEURS AND OF THE SMALL AND MEDIUM-SIZED ENTERPRISE, the procedure of automatic renewal of the validity of the aforementioned certificate was regulated, particularly in articles 1, 2 ° and 4 °, in which the terms in which said procedure is carried out are stipulated.
That through Law 27,541 the public emergency was declared in economic, financial, fiscal, administrative, social security, tariff, energy, health and social matters.
That the Decree of Necessity and Urgency Dec. 260/20 of March 12, 2020 and its amendment, extended the public emergency in health matters established by Law 27,541, for a period of ONE (1) year, due to the pandemic of the new coronavirus COVID-19 declared on March 11 of this year by the WORLD HEALTH ORGANIZATION (WHO).
That through Decree of Necessity and Urgency Dec.297 / 20 of March 19, 2020 and its amendment, a measure of social isolation, preventive and mandatory, was established between March 20 and 31, 2020, both inclusive, that It was successively extended by its peers No. 325 of March 31, 2020, No. 355 of April 11, 2020, No. 408 of April 26, 2020, No. 459 of May 10, 2020 and No. 493 of May 24, 2020, until June 7, 2020, inclusive.
That taking into account the current context of emergency, the SECRETARIAT OF SMALL AND MEDIUM-SIZED ENTERPRISES AND ENTREPRENEURS, through the dictation of Res.SEPYME 52/20 of April 23, 2020, extended until June 30, 2020, inclusive , the validity of the "MiPyME Certificates" expiring on April 30, 2020 and May 31, 2020.
That consequently, it is appropriate to adapt, for the only time, the terms provided by the aforementioned joint general resolution, with respect to the automatic re-registration procedure in the "MyMy Business Registry", in accordance with the extension established by article 1 of the aforementioned Res. SEPYME 52/20.
That they have taken the intervention that is the responsibility of the technical areas and the permanent legal services of both organizations.
That this measure is adopted by virtue of the powers conferred by articles 2 and 27 of Law 24,467 and its amendments, Dec. 50/19 of December 19, 2019 and its amendments, and article 7 of Dec. 618/97 of July 10, 1997, its amendments and its supplements.
Thus,
THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUE AND
THE SECRETARY OF THE SMALL AND MEDIUM-SIZED ENTERPRISE AND THE ENTREPRENEURS
RESOLVE:
ARTICLE 1 .- Establish, with exception, that the processes provided for in articles 1, 2 and 4 of the Joint General Resolution Res. General AFIP 4642/19 of the FEDERAL ADMINISTRATION OF PUBLIC REVENUE and the former SECRETARIAT OF ENTREPRENEURS AND OF SMALL AND MEDIUM-SIZED ENTERPRISES, for the automatic renewal of the "MiPyME Certificates" issued within the framework of the provisions of Res.SEPYME 220/19 of April 12, 2019 (former SEPyME) and its amendments, of those companies whose fiscal year closings operated in the months of December 2019 and January 2020, will take place in the month of June 2020.
To this end, the information corresponding to the fields of Form N ° 1272 called “SMEs / Application for categorization and / or benefits”, referred to in the first paragraph of Article 2 of the aforementioned joint rule, will be made available to the companies from the day of their publication in the Official Gazette, for verification until June 20, 2020, inclusive.
ARTICLE 2.- This joint general resolution will enter into force on the day of its publication in the Official Gazette.
ARTICLE 3 .- Communicate, give it to the National Directorate of the Official Registry for publication in the Official Gazette and file.
Mercedes Marco del Pont - Guillermo Merediz