SUBJECT: DUE-PAY PERIODS.
Q: A taxpayer must pay 01/1007 of single tax category and then the class of 2009 and 2010, only the tax component (s professional).
By what form I can do and what are the concepts and subconcepts to consider?
ANSWER: Payment capital is made directly with the payment card or a previous payment ticket corresponding to the category would
to pay, reporting pay period to pay ruffled (F 155) with the following codes: 20 tax, a concept 019 and 051 subconcepts SUBJECT: FISCAL CONTROLLER
QUESTION: What steps should a monotributistas to have a tax audit? If you then become the Registered Manager. Can you keep using the same equipment?
A: monotributistas may choose to give proof through the fiscal controller. To this end, the driver must purchase tax on an employee authorized provider and then contact with fiscal control techniques appropriate to the effects of initialization. Once the equipment, the taxpayer must register it through the drivers management service tax. The certification issued by the system controller must be attached to the tax.
In turn, the monotributistas must request invoice printing "C" manual backup, then if the taxpayer goes to the general scheme can still use the same fiscal controller, changing the data for the condition before the VAT rate and rate voucher to be issued.
SUBJECT: CHANGE OF ADDRESS:
QUESTION: A monotributistas to ratify the domicile, but does not want to make the Internet, because you never reach the confirmation code of domicile, because its tax domicile coincides with the real address and daytime is not in that seat. Is there a way to ratify the address within the agency without the concurrence of the taxpayer, and if you have to go the owner, you have to carry? Via Internet "is there any way to do it without being rejected?
A. In the case of monotributistas, change of address or ratification must be made through the Registry System, Tax Record, item F 420 / A declaration of domicile. Then, if the taxpayer did not get confirmation the home (for example: The taxpayer is not at home during the day), before the AFIP him low at the address stated, must go to the dependence of the AFIPcon a F.460 / F (with modification data ) and two services that demonstrate the fiscal domicile. If the taxpayer is not going to authorize a third party with authorization F.3283 (CAN) should be the F.460 / F with the certified signature of the taxpayer.
SUBJECT: PARAMETERS
QUESTION: Are you still force the disregard of the affected area in case the activity of certain activities such as a gym, for the purposes of categorization in the monotibuto? If so, in these cases should be considered the limit of the rental value?
A:
- In accordance with the provisions of Art: 13 of the General Resolution No. 2746, for the purposes of categorization in the single tax should not be taken into account the parameter affected surface activity when try the following:
- Services parking lots, auto garage and laundry.
- sports services (clubs, gyms, tennis and paddle courts, swimming pools and the like)
- Amusement and entertainment (billiards, pool, bowling, party rooms for children, players and the like)
- Accommodation service or accommodation provided in hotels, lodging per hour except
- Operation of tents, awnings, umbrellas and other goods, or beach resorts.
- camping services (including mountain hut) and service marinas.
Service - teaching, instruction and training (school, colleges, high school and the like) and those provided by gardens, nurseries and mother and child.
- Geriatric Services provided by Facilities and Nursing Homes.
- Repair, maintenance, and installation of equipment and accessories, on boulders, parts and components.
- Deposit services and movable guards.
- Real estate locations. For such activities if they must take into account the parameter accrued rent, as determined AFIPno for that parameter should not be taken into account.
SUBJECT: QUARTERLY INFORMATION SYSTEM
QUESTION: Can I make an amendment of the affidavit's quarterly Monotributo presented? Power, what is the procedure?
ANSWER: Once submitted the Affidavit, you can not change, but you can submit a new DJ amendment, even after the original maturity in which it must include all original data recorded in the records about missing or replaced. For the purposes of backup procedure, the taxpayer should keep the record of the original submission and the system to create the new presentation made.
By Dr. Rodolfo Tesone CPN. Conteso@speedy.com.ar
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