Proveedores de servicios de pago y cobros electrónicos deben tributar IIBB
Mediante la resolución general Nº4 publicada ayer en el Boletín Oficial de la Provincia, la Agencia Tributaria Misiones (Rentas) estableció un régimen de retención de impuestos sobre los Ingresos Brutos a las empresas proveedoras del servicio de pago y a las dedicadas al servicio electrónico de pago y/o cobranzas.
La resolución establece un régimen de retención a las billeteras electrónicas, como ser Mercado Pago, Uala, Yacaré, entre otras. Se aplicará una retención del 2,45% sobre los importes acreditados en las cuentas tanto a contribuyentes inscriptos como no inscriptos.
En los casos de envío de dinero, no se retendrá cuando el importe mensual no supere los $10.000, siempre y cuando el receptor no sea inscripto en ingresos brutos.
Así, se creó un Régimen de Retención de Proveedores de Servicio de Pago (PSP) y se determinó las siguientes alícuotas: a) 2,45% para contribuyentes directos sobre el 100% de la acreditación; b) 1,225% a contribuyentes comprendidos en el Convenio Multilateral sobre el 100% de la acreditación; y c) 2,45% para sujetos no inscriptos sobre el 100% de la acreditación.
La medida alcanza a quienes revistan o asuman la calidad de contribuyentes de Misiones, directos y/o comprendidos en las normas del Convenio Multilateral con sustento territorial en la Provincia en razón del ejercicio de su actividad en la jurisdicción, en ambos casos -inscriptos o no- aplicable sobre los importes en pesos, moneda extranjera y/o en valores o instrumentos de poder adquisitivo similar a la moneda de curso legal, que sean acreditados en cuentas de pago –cualquiera sea su modalidad, naturaleza y/o especie– abiertas en las entidades Proveedores de Servicios de Pago (PSP).
En los fundamentos, el organismo sostiene que “en los últimos años se fue acrecentando el uso de plataformas para gestionar pagos y cobros, tanto de personas humanas como personas jurídicas, así sea para operaciones gratuitas u onerosas” y que el Banco Central de la República Argentina (BCRA) ha definido a los Proveedores de Servicios de Pago (PSP) en el “Registro de Proveedores de Servicios de Pago que ofrecen cuentas de pago”.
En este sentido, la Dirección de Rentas “en su vocación de innovación fiscal y tecnológica, entiende conveniente, para estos nuevos tiempos de avance de la economía del conocimiento, establecer un Régimen de Retención sobre las acreditaciones de fondos dinerarios a través de las entidades Proveedores de Servicios de Pago (PSP)”.
Están “obligados” a actuar como Agentes de Retención del presente régimen las entidades Proveedores de Servicios de Pago (PSP) que ofrecen cuentas de pago, en el marco de las disposiciones establecidas por el Banco Central de la República Argentina en las Comunicaciones “A” 6859 y 6885 y sus normas modificatorias y complementarias, inscriptas en el “Registro de Proveedores de Servicios de Pago que ofrecen cuentas de pago”.
Asimismo, deberán actuar como tales quienes a través de plataformas online, sitios web, aplicaciones tecnológicas, dispositivos y/o plataformas digitales y/o móviles o similares, faciliten la apertura, gestión, administración y/o procesamiento de pagos, o agregación o agrupación de pagos; a fin de recibir o efectuar pagos por cuenta y orden de terceros y, la de cualquier otro tipo de servicio consistente en la emisión, administración, gestión, procesamiento, rendición y transmisión de fondos de pago electrónico a través de aplicaciones informáticas, interfaces, páginas de Internet, u otros medios de comunicación electrónica o digital.
Rentas administrará el padrón de contribuyentes pasibles de retención del Impuesto sobre los Ingresos Brutos de Misiones que sean incluidos en el presente Régimen.
La recaudación del impuesto deberá efectuarse en el momento de la acreditación del importe correspondiente.
Quedan exentos: beneficiarios de exenciones, quienes posean certificado de no retención, y estaciones de servicio comprendidas en convenio multilateral.
No se le aplicará retenciones a: IPS, IFAI, SAMSA, agentes del IPLyC, cooperativas de servicios públicos, colegios y círculos de profesionales que vendan o presten servicio de obra social.
Ni tampoco se aplicará a los siguientes importes: remuneraciones al personal en relación de dependencia, jubilaciones, pensiones, transferencias de fondos entre idénticos titulares, acreditaciones para gastos por cuenta de terceros, cuotas alimentarias, indemnizaciones laborales, créditos otorgados por el Fondo de Crédito Misiones, transferencias del IFAI, acreditaciones a presidiarios efectuadas por unidades penales, envíos de dinero hasta un máximo de 10 mil pesos mensuales.
Remarcaron que “la creación de este régimen no significa un nuevo impuesto, sino que es un mecanismo para transparentar la economía digital que producto del avance tecnológico queda fuera de la órbita de los organismos fiscales, y así promover la igualdad y equidad tributaria entre los contribuyentes”.
Fuente: Primera Edición
hello there and thank you for your information – I have definitely picked
up anything new from right here. I did however expertise some
technical issues using this website, as I experienced to reload the
web site many times previous to I could get it to load properly.
I had been wondering if your web host is OK? Not that
I am complaining, but slow loading instances times will very frequently affect your placement in google
and could damage your high quality score if advertising
and marketing with Adwords. Well I am adding this RSS to my
email and could look out for a lot more of your respective exciting content.
Make sure you update this again soon.
Good information. Lucky me I found your blog by accident (stumbleupon).
I’ve bookmarked it for later!
Howdy! Do you use Twitter? I’d like to follow you if that would
be ok. I’m definitely enjoying your blog and look forward to
new posts.
I will immediately grab your rss as I can’t find your e-mail subscription link or newsletter service. Do you’ve any? Please let me recognize so that I may subscribe. Thanks.
Magnificent beat ! I wish to apprentice whilst you amend your website, how can i subscribe for a blog website?
The account helped me a applicable deal. I were tiny bit familiar of this your broadcast offered vivid transparent concept
I like this post, enjoyed this one thanks for posting.
Hi there! Quick question that’s entirely off topic. Do you know how to make your site mobile friendly? My website looks weird when browsing from my iphone. I’m trying to find a template or plugin that might be able to fix this problem. If you have any recommendations, please share. Thank you!
I like this post, enjoyed this one thankyou for posting.
There is noticeably a lot to know about this. I consider you made various nice points in features also.
My coder is trying to persuade me to move to .net from PHP. I have always disliked the idea because of the expenses. But he’s tryiong none the less. I’ve been using Movable-type on numerous websites for about a year and am worried about switching to another platform. I have heard good things about blogengine.net. Is there a way I can import all my wordpress content into it? Any help would be greatly appreciated!
Hey there! I just wanted to ask if you ever have any trouble with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no backup. Do you have any solutions to stop hackers?
Its superb as your other blog posts : D, thankyou for posting.
Some truly interesting information, well written and loosely user pleasant.
This blog is definitely rather handy since I’m at the moment creating an internet floral website – although I am only starting out therefore it’s really fairly small, nothing like this site. Can link to a few of the posts here as they are quite. Thanks much. Zoey Olsen
Hi my loved one! I wish to say that this post is awesome, great written and come with almost all vital infos. I would like to see more posts like this .
Oh my goodness! an amazing article dude. Thank you However I’m experiencing concern with ur rss . Don’t know why Unable to subscribe to it. Is there anybody getting similar rss drawback? Anyone who knows kindly respond. Thnkx
I would like to thnkx for the efforts you have put in writing this website. I am hoping the same high-grade site post from you in the upcoming as well. In fact your creative writing skills has encouraged me to get my own site now. Really the blogging is spreading its wings rapidly. Your write up is a great example of it.
I got this site from my friend who informed me on the topic of
this site and at the moment this time I am browsing this web
site and reading very informative articles or reviews at this place.
I know this web site presents quality based articles and extra stuff, is there any other website which offers these data in quality?
certainly like your web site but you need to check the spelling on several of your posts. A number of them are rife with spelling issues and I find it very bothersome to tell the truth nevertheless I will certainly come back again.
I have read a few good stuff here. Definitely worth bookmarking for revisiting. I surprise how much effort you put to create such a fantastic informative web site.
I’m also writing to make you understand what a really good discovery my daughter enjoyed reading through your site. She even learned some pieces, most notably how it is like to have a very effective coaching spirit to make many more completely learn some tricky subject areas. You really exceeded her expected results. Many thanks for distributing these warm and friendly, healthy, explanatory and in addition cool tips on the topic to Kate.
Its like you read my mind! You seem to know so much about this, like
you wrote the book in it or something. I think that
you can do with some pics to drive the message home a bit, but other than that, this is
excellent blog. A fantastic read. I’ll definitely be back.
What’s Taking place i’m new to this, I stumbled upon this I have found It positively useful
and it has helped me out loads. I am hoping to contribute & assist other users like its helped me.
Great job.
I take pleasure in, result in I found exactly what I was having a look for.
You’ve ended my four day lengthy hunt! God Bless you man. Have
a great day. Bye
Hey there would you mind sharing which blog platform you’re working with?
I’m planning to start my own blog in the near future but I’m
having a difficult time making a decision between BlogEngine/Wordpress/B2evolution and
Drupal. The reason I ask is because your design seems different then most blogs and I’m looking for something completely unique.
P.S Sorry for being off-topic but I had to ask!
I’m not that much of a internet reader to be honest but your sites
really nice, keep it up! I’ll go ahead and bookmark your website
to come back in the future. All the best
I blog quite often and I seriously appreciate your information. Your article has truly peaked my interest.
I’m going to bookmark your site and keep checking for
new details about once a week. I subscribed to your Feed too.
This post offers clear idea in favor of the new people of blogging,
that truly how to do blogging.
This post is worth everyone’s attention. How can I find out more?
Howdy, I do think your site could be having internet
browser compatibility issues. When I look at
your blog in Safari, it looks fine however, when opening in I.E., it has some overlapping issues.
I merely wanted to provide you with a quick heads up! Apart
from that, great site!
This is very interesting, You are a very skilled blogger.
I’ve joined your feed and look forward to seeking more of your wonderful post.
Also, I have shared your site in my social networks!
What’s up, yeah this post is in fact fastidious and
I have learned lot of things from it about blogging. thanks.
Aw, this was an exceptionally nice post. Finding the time
and actual effort to create a great article… but what can I say… I procrastinate a whole lot and never manage to get nearly anything done.
Hi, just required you to know I he added your site to my Google bookmarks due to your layout. But seriously, I believe your internet site has 1 in the freshest theme I??ve came across. It extremely helps make reading your blog significantly easier.
Nice weblog right here! Additionally your site so much up very fast! What host are you the usage of? Can I am getting your affiliate link on your host? I desire my site loaded up as quickly as yours lol
I simply could not leave your website prior to suggesting that I actually loved the usual info a person supply on your guests? Is gonna be again regularly to inspect new posts
I believe other website owners should take this site as an model, very clean and superb user friendly design.
Hello there, simply changed into alert to your weblog through Google, and found that it is truly informative. I am going to be careful for brussels. I’ll appreciate in case you continue this in future. A lot of other folks will be benefited out of your writing. Cheers!
I consider something genuinely interesting about your weblog so I saved to fav.
I very pleased to find this site on bing, just what I was looking for : D too saved to fav.
of course like your web site but you need to check the spelling on several of your posts. Many of them are rife with spelling issues and I find it very bothersome to tell the truth nevertheless I’ll certainly come back again.
Thank you for sharing excellent informations. Your web site is very cool. I’m impressed by the details that you?¦ve on this website. It reveals how nicely you perceive this subject. Bookmarked this web page, will come back for more articles. You, my pal, ROCK! I found just the info I already searched all over the place and just couldn’t come across. What a perfect site.
I simply could not leave your web site prior to suggesting that I really enjoyed the usual information a person supply to your guests? Is going to be back ceaselessly in order to check up on new posts
Your house is valueble for me. Thanks!…
Hello! Do you know if they make any plugins to help with Search Engine Optimization? I’m trying to get my blog to rank for some targeted keywords but I’m not seeing very good success. If you know of any please share. Kudos!
Hey there, You’ve done an incredible job. I will definitely digg it and personally recommend to my friends. I am sure they’ll be benefited from this web site.
This is a topic close to my heart cheers, where are your contact details though?
Can I simply say what a reduction to search out someone who really is aware of what theyre talking about on the internet. You positively know methods to convey an issue to gentle and make it important. More individuals have to read this and understand this side of the story. I cant believe youre not more widespread since you positively have the gift.
Absolutely pent content, thank you for selective information. «The last time I saw him he was walking down Lover’s Lane holding his own hand.» by Fred Allen.
When I originally commented I clicked the «Notify me when new comments are added» checkbox and now each time a comment is added I get several emails with the same comment. Is there any way you can remove people from that service? Bless you!
Somebody essentially help to make seriously posts I would state. This is the first time I frequented your website page and thus far? I amazed with the research you made to create this particular publish incredible. Excellent job!
Wohh precisely what I was searching for, regards for putting up.
I have been exploring for a little for any high quality articles or blog posts on this kind of area . Exploring in Yahoo I at last stumbled upon this website. Reading this information So i am happy to convey that I have a very good uncanny feeling I discovered just what I needed. I most certainly will make sure to do not forget this website and give it a look regularly.
Fantastic goods from you, man. I’ve keep in mind your stuff previous to and you’re simply too excellent. I really like what you’ve acquired here, certainly like what you are stating and the best way wherein you say it. You make it enjoyable and you continue to take care of to keep it smart. I cant wait to read far more from you. This is actually a tremendous site.
Howdy! I’m at work surfing around your blog from my new apple iphone! Just wanted to say I love reading through your blog and look forward to all your posts! Carry on the fantastic work!
Thank you for sharing superb informations. Your site is so cool. I’m impressed by the details that you have on this web site. It reveals how nicely you perceive this subject. Bookmarked this web page, will come back for extra articles. You, my pal, ROCK! I found simply the information I already searched everywhere and just couldn’t come across. What a perfect website.
Hi, Neat post. There is a problem with your web site in internet explorer, would test this… IE still is the market leader and a large portion of people will miss your magnificent writing because of this problem.
You have brought up a very great details, thanks for the post.
I discovered your weblog website on google and examine a couple of of your early posts. Continue to maintain up the excellent operate. I simply extra up your RSS feed to my MSN Information Reader. Looking for forward to reading extra from you later on!…
You are my intake, I have few blogs and occasionally run out from post :). «‘Tis the most tender part of love, each other to forgive.» by John Sheffield.
Superb site you have here but I was wondering if you knew of any discussion boards that cover the same topics talked about in this article? I’d really like to be a part of community where I can get opinions from other knowledgeable individuals that share the same interest. If you have any suggestions, please let me know. Thank you!
Very interesting subject, appreciate it for putting up. «The reason people sweat is so they won’t catch fire when making love.» by Don Rose.
Perfect piece of work you have done, this internet site is really cool with fantastic information.
Puravive is a weight loss supplement that targets the root cause of weight gain issues in men and women.
Lottery Defeater Software? Lottery Defeater is a software application created to help people win lotteries
Thanks for helping out, great information. «Whoever obeys the gods, to him they particularly listen.» by Homer.
Wow that was unusual. I just wrote an really long comment but after I clicked submit my comment didn’t show up. Grrrr… well I’m not writing all that over again. Regardless, just wanted to say fantastic blog!
Wohh precisely what I was searching for, regards for putting up.
Good ?V I should definitely pronounce, impressed with your website. I had no trouble navigating through all the tabs and related information ended up being truly simple to do to access. I recently found what I hoped for before you know it at all. Reasonably unusual. Is likely to appreciate it for those who add forums or something, site theme . a tones way for your client to communicate. Excellent task..
Its superb as your other articles : D, thanks for putting up. «The art of love … is largely the art of persistence.» by Albert Ellis.
you are really a good webmaster. The web site loading speed is amazing. It seems that you are doing any unique trick. In addition, The contents are masterwork. you have done a fantastic job on this topic!
The next time I read a blog, I hope that it doesnt disappoint me as much as this one. I mean, I know it was my choice to read, but I actually thought youd have something interesting to say. All I hear is a bunch of whining about something that you could fix if you werent too busy looking for attention.
I really like your writing style, great info , appreciate it for putting up : D.
Good write-up, I am regular visitor of one’s web site, maintain up the nice operate, and It is going to be a regular visitor for a long time.
It’s perfect time to make some plans for the future and it is time to be happy. I have read this post and if I could I want to suggest you few interesting things or advice. Maybe you could write next articles referring to this article. I desire to read even more things about it!
naturally like your web-site but you have to test the spelling on several of your posts. A number of them are rife with spelling issues and I to find it very troublesome to inform the reality on the other hand I?¦ll certainly come again again.
Precisely what I was looking for, appreciate it for putting up.
Hey There. I found your blog using msn. This is an extremely well written article. I will make sure to bookmark it and come back to read more of your useful info. Thanks for the post. I’ll certainly comeback.
You are my inspiration , I possess few blogs and sometimes run out from to brand : (.
Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said «You can hear the ocean if you put this to your ear.» She put the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!
Thanks for another fantastic post. The place else may anyone get that type of info in such a perfect method of writing? I have a presentation subsequent week, and I’m at the search for such info.
I think this is one of the most vital information for me. And i am glad reading your article. But want to remark on few general things, The web site style is ideal, the articles is really great : D. Good job, cheers
Thank you for another informative site. Where else could I get that type of info written in such an ideal way? I’ve a project that I am just now working on, and I have been on the look out for such info.
he blog was how do i say it… relevant, finally something that helped me. Thanks
Whoa! This blog looks just like my old one! It’s on a completely different topic but it has pretty much the same page layout and design. Great choice of colors!
Hello! I’m at work surfing around your blog from my new iphone! Just wanted to say I love reading your blog and look forward to all your posts! Keep up the fantastic work!
Greetings! Very helpful advice on this article! It is the little changes that make the biggest changes. Thanks a lot for sharing!
Thanks for the blog post, is there any way I can receive an email whenever there is a fresh article?
I got good info from your blog
Hello. impressive job. I did not imagine this. This is a excellent story. Thanks!
Admiring the hard work you put into your site and detailed information you offer. It’s great to come across a blog every once in a while that isn’t the same old rehashed information. Wonderful read! I’ve bookmarked your site and I’m including your RSS feeds to my Google account.
I appreciate, cause I found just what I was looking for. You’ve ended my four day long hunt! God Bless you man. Have a great day. Bye
Attractive part of content. I simply stumbled upon your website and in accession capital to assert that I acquire actually loved account your blog posts. Anyway I will be subscribing on your augment or even I fulfillment you get entry to consistently fast.
I enjoy your work, thanks for all the interesting content.
obviously like your website but you have to take a look at the spelling on several of your posts. Several of them are rife with spelling problems and I find it very troublesome to inform the truth on the other hand I will surely come again again.
Howdy! Someone in my Myspace group shared this site with us so I came to give it a look. I’m definitely enjoying the information. I’m book-marking and will be tweeting this to my followers! Excellent blog and wonderful design and style.
Enjoyed looking through this, very good stuff, thankyou. «Be not careless in deeds, nor confused in words, nor rambling in thought.» by Marcus Aurelius Antoninus.
Wow, incredible blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your website is excellent, let alone the content!
Hi there, I discovered your website by the use of Google while looking for a similar subject, your site came up, it appears to be like good. I’ve bookmarked it in my google bookmarks.