{"id":3157,"date":"2020-06-01T09:43:00","date_gmt":"2020-06-01T12:43:00","guid":{"rendered":"http:\/\/temp.hlf.com.ar\/?post_type=novedades&p=3157"},"modified":"2020-06-01T09:43:00","modified_gmt":"2020-06-01T12:43:00","slug":"resolucion-general-4728-2020-mipymes","status":"publish","type":"novedades","link":"https:\/\/hlf.com.ar\/en\/novedades\/resolucion-general-4728-2020-mipymes\/","title":{"rendered":"General Resolution 4728\/2020-MiPyMEs"},"content":{"rendered":"

RESOG-2020-4728-E-AFIP-AFIP - Guarantee. Affidavit of the exporter.<\/strong> General Resolution No. 3,885 and its amendments. Its complementary.<\/p>\n\n\n\n

City of Buenos Aires, 05\/29\/2020<\/p>\n\n\n\n

HAVING SEEN Electronic File No. EX-2020-00244173- -AFIP-SGDADVCOAD#SDGCTI of the Registry of this Federal Administration, and<\/p>\n\n\n\n

CONSIDERING:<\/p>\n\n\n\n

That Law No. 27,541 on Social Solidarity and Productive Reactivation in the Framework of the Public Emergency declared a public emergency in economic, financial, fiscal, administrative, pension, tariff, energy, health and social matters.<\/p>\n\n\n\n

That by Decree of Necessity and Urgency No. 260 of March 12, 2020 and its amendment, it was decided to extend the public emergency in health matters, by virtue of the pandemic declared on March 11, 2020 by the World Health Organization (WHO), in relation to the coronavirus COVID-19.<\/p>\n\n\n\n

That by articles 453 and following of the Customs Code - Law No. 22,415 and its modifications - the guarantee regime was regulated.<\/p>\n\n\n\n

That subsection i), section 5. of article 56 of Decree No. 1,001 of May 27, 1982 and its amendments, indicated that for the final destinations of export for consumption, the presentation of a document signed by the interested in the form and conditions set by this Federal Administration.<\/p>\n\n\n\n

That, in this sense, article 29 of General Resolution No. 3,885 and its amendments, regulated the guarantee "Sworn declaration of the exporter" and established the conditions for its constitution in section II of Annex II of that rule.<\/p>\n\n\n\n

That, likewise, point 2. of the aforementioned section established, as regards this matter, that since this type of guarantee is a facility associated with an appropriate behavior on the part of the exporter in the payment of export duties, in the case If the waiting period is used, the General Directorate of Customs may limit its application for those who maintain strict compliance with their fiscal and social security obligations.<\/p>\n\n\n\n

That, by virtue of the current context and the aforementioned regulatory framework, it is convenient to issue this transitional rule, to establish measures for the benefit of those exporters who are registered in the Registry of Micro, Small and Medium-sized Enterprises (MiPyMEs) -Law No. 24,467, its modifications and complementary - and present breaches of their tax and \/ or social security obligations, under the terms of General Resolution No. 3,885 and its amendments.<\/p>\n\n\n\n

That they have taken the intervention that is the responsibility of the Legislation Directorate, the General Sub-directorates of Legal Affairs, Collection, Customs Control, Systems and Telecommunications, Customs Legal Technician and the General Directorate of Customs.<\/p>\n\n\n\n

That this is issued in exercise of the powers conferred by Article 56 of Decree No. 1,001 \/ 82 and its amendments, and Article 7 of Decree No. 618 of July 10, 1997, its amendments and supplements.<\/p>\n\n\n\n

Thus,<\/p>\n\n\n\n

THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUE<\/p>\n\n\n\n

RESOLVES:<\/p>\n\n\n\n

ARTICLE 1 .- Establish, for a period of SIXTY (60) calendar days, that those exporters who are enrolled in the Registry of Micro, Small and Medium-sized Companies (MiPyMEs) - Law No. 24,467, its amendments and complementary- and present breaches of their tax and \/ or social security obligations before this Federal Administration, may use the guarantee "Exporter's sworn statement", in the terms of section II of Annex II of General Resolution No. 3,885 and its amendments.<\/p>\n\n\n\n

ARTICLE 2 .- This general resolution will enter into force on the fifth business day following its publication in the Official Gazette.<\/p>\n\n\n\n

ARTICLE 3 .- Communicate, give it to the National Directorate of the Official Registry for publication in the Official Gazette, disseminate it through the Bulletin of the General Directorate of Customs and file it. Mercedes Marco del Pont<\/p>\n\n\n\n

and. 06\/01\/2020 N \u00b0 21647\/20 v. 06\/01\/2020<\/p>","protected":false},"excerpt":{"rendered":"

RESOG-2020-4728-E-AFIP-AFIP - Guarantees. Affidavit of the exporter. General Resolution No. 3,885 and its amendments. Its complementary. City of Buenos Aires, 05\/29\/2020 HAVING SEEN Electronic File No. EX-2020-00244173- -AFIP-SGDADVCOAD#SDGCTI of the Registry of this Federal Administration, and WHEREAS: Law No. 27,541 on Social Solidarity and Productive Reactivation in the Public Emergency Framework declared the public emergency in economic matters, [\u2026]<\/p>","protected":false},"featured_media":0,"template":"","yoast_head":"\n\n\n\n\n\n\n\n\n\n