Alcance de las limitaciones por pagos superiores a $ 1.000
Author | Walter C. Keiniger,Gabriel Gotlib |
Date | 29 August 2003 |
Published date | 29 August 2003 |
Law Firm | Marval O'Farrell Mairal |
El 12 de agosto de 2003, se publicó en el Boletín Oficial la Resolución General Nº 1547/03 dictada por la AFIP. Entre otras cosas, la norma derogó la Resolución General Nº 151/98, que había sido dictada en 1998 por dicho organismo. La norma derogada establecía que el pago de operaciones que superaran los $ 10.000 debía efectuarse mediante cheques nominativos, cheques de pago diferido, débito automático o tarjetas de crédito, de compra o de pago, compensación bancaria, etc. De lo contrario, no correspondía el cómputo de deducciones, créditos fiscales y demás efectos tributarios previstos por las normas.
Pero unos años más tarde, con la sanción de la denominada Ley de Prevención de la Evasión Fiscal Nº 25.345 (B.O. 17/11/2000), se había creado una contradicción. La referida ley establecía que los pagos superiores a $ 1.000 debían efectuarse utilizando alguno de los medios que detallaba la norma (depósitos en cuentas de entidades financieras, giros o transferencias bancarias, cheques o cheques cancelatorios, tarjetas de crédito, compra o débito, etc.). De lo contrario, los pagos no surtirían efectos...
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