Nuevas modificaciones al Código Fiscal de la Ciudad Autónoma de Buenos Aires
Author | Walter C. Keiniger,Juan Pablo Rothschild |
Published date | 26 February 2010 |
Date | 26 February 2010 |
Law Firm | Marval 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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