Nuevas modificaciones al Código Fiscal de la Ciudad Autónoma de Buenos Aires

AuthorWalter C. Keiniger,Juan Pablo Rothschild
Published date26 February 2010
Date26 February 2010
Law FirmMarval O'Farrell Mairal

A continuación, se describirán en forma breve los cambios sustanciales que se han introducido al Código Fiscal de la Ciudad de Buenos Aires (el “Código Fiscal”). Estas modificaciones tienen vigencia desde el 1 de enero de 2010.

1. Modificaciones al Régimen General

Cabe mencionar las siguientes modificaciones al Código Fiscal:

a) La Administración Gubernamental de Ingresos Públicos (“AGIP”) deberá comunicar a los colegios profesionales en caso de efectuar un allanamiento a un estudio profesional.

b) Se extendió la responsabilidad solidaria por incumplimientos a las Uniones Transitoria de Empresas y a las Agrupaciones de Colaboración Empresaria.

c) En los casos de tributos de carácter...

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