Nuevas medidas aplican a pagos de servicios al exterior
| Date | 10 January 2022 |
| Author | Francisco Abeal,María Inés Brandt,Roberto E. Silva (h.),Juan Martín Sanz,Walter C. Keiniger,Juan Pablo Rothschild |
| Published date | 10 January 2022 |
| Law Firm | Marval O'Farrell Mairal |
El SIMPES es aplicable a las personas humanas, sucesiones indivisas y personas jurídicas cualquiera sea la forma que adopten, que deban realizar pagos de servicios al exterior por cuenta propia o de terceros o actúen como ordenantes del pago, para cancelar obligaciones propias o de terceros, por las operaciones alcanzadas.
Están exceptuados los servicios de flete, transporte de pasajeros, viajes y otros pagos con tarjetas, servicios de gobierno y salud.
Una vez registrada la declaración jurada en el SIMPES, la AFIP analizará el estado de cumplimiento de los deberes tributarios formales del...
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