{"id":98,"date":"2016-07-22T10:57:23","date_gmt":"2016-07-22T13:57:23","guid":{"rendered":"http:\/\/www.rpa-consulting.com\/novedades\/?p=98"},"modified":"2016-07-22T10:57:23","modified_gmt":"2016-07-22T13:57:23","slug":"categorizacion-pymes","status":"publish","type":"post","link":"http:\/\/www.rpa-consulting.com\/novedades\/categorizacion-pymes\/","title":{"rendered":"Categorizaci\u00f3n PYMES"},"content":{"rendered":"<p>pymes | AFIP &#8211; Administraci\u00f3n Federal de Ingresos Publicos <!-- Css & Js --> <!-- CSS \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ --> <!-- Reset --> <!-- Esqueleto --> <!-- Estilos --> <!-- Estilos \n \t<link rel=\"stylesheet\" href=\"\/sitio\/css\/estilosWeb.css\" type=\"text\/css\" \/>--> <!-- Accordion --> <!--  \t<link rel=\"stylesheet\" type=\"text\/css\" href=\"\/sitio\/componentes\/accordionVencimientos\/css\/accordionNoJS.css\" \/> --> <!-- Scroll --> <!-- Internas -\n \t<link rel=\"stylesheet\" href=\"\/sitio\/css\/internasAFIP.css\" type=\"text\/css\" \/>->\n\n<!-- Home \n \t<link rel=\"stylesheet\" href=\"\/sitio\/css\/homeAFIP.css\" type=\"text\/css\" \/>--> <!-- Condicional IE7 --> <!-- [if lt IE 8]>\n     \t<link rel=\"stylesheet\" type=\"text\/css\" href=\"\/sitio\/css\/ie7.css\" \/>\n<![endif]--> <!-- [if lte IE 7]>\n     \t<link rel=\"stylesheet\" type=\"text\/css\" href=\"\/sitio\/css\/ie7.css\" \/>\n<![endif]--> <!-- Container --> <!-- Tabs --> <!-- \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ JS \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ --><script src=\"\/sitio\/js\/jquery-1.12.0.js\" type=\"text\/javascript\"><\/script><script src=\"\/sitio\/js\/modernizr.custom.js\" type=\"text\/javascript\"><\/script><!-- \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ JQUERY UI \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ --><script src=\"\/sitio\/js\/jquery-ui-1.11.4.js\" type=\"text\/javascript\"><\/script><!-- \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ modal \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ --><script src=\"\/sitio\/Componentes\/modal\/js\/jquery.bpopup.min.js\" type=\"text\/javascript\"><\/script><!-- Acordion --><script type=\"text\/javascript\">\/\/ <![CDATA[\n    $(function () {\n        $(\"#requisitos\").click(function () {\n            \/\/mostrarAlert( \"Handler for .click() called.\" );\n            $(document).scrollTop(0);\n        });\n        $('div.acordion:eq(0)').find('div.expand:eq(0)').addClass('openAd').end()\n        .find('div.collapse:gt(0)').hide().end()\n        .find('div.expand').click(function () {\n            $(this).toggleClass('openAd').siblings().removeClass('openAd').end()\n            .next('div.collapse').slideToggle().siblings('div.collapse:visible').slideUp();\n            return false;\n        });\n    })\n\/\/ ]]><\/script><script type=\"text\/javascript\">\/\/ <![CDATA[\n\t$(function () {\n\t\t$('div.acordion00:eq(0)')\n\t\t.find('div.collapse').hide().end()\n\t\t.find('div.expand').click(function () {\n\t\t\t$(this).toggleClass('openAd').siblings().removeClass('openAd').end()\n\t\t\t.next('div.collapse').slideToggle().siblings('div.collapse:visible').slideUp();\n\t\t\treturn false;\n\t\t});\n\t})\n\/\/ ]]><\/script><!-- Tablas --><script>\/\/ <![CDATA[\n$( document ).ready( function () {\n $( \"table tr:first-child\" ).addClass( \"gris\" ); \n});\n\/\/ ]]><\/script><!-- Menu --><script src=\"\/sitio\/Componentes\/menu\/script.js\"><\/script><!-- Sidebar Hide Contetnt --><script src=\"\/sitio\/js\/hide.js\" type=\"text\/javascript\"><\/script><!-- Slider --> <!-- FIN CSS \/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/ --> <!-- Jquery --><script src=\"\/sitio\/js\/jquery-1.12.0.js\" type=\"text\/javascript\"><\/script><\/p>\n<div class=\"ie7Sup\">\n<div id=\"contenido\">\n<div class=\"container\">\n<div class=\"contenido\">\n<div class=\"units-row\">\n<div id=\"sidebar\" class=\"units-row\">\n<div class=\"unit-70\">\n<div id=\"1\" class=\"units-row infoContent\">\n<div class=\"unit-100\">\n<h3 class=\"bold\">\u00bfQui\u00e9nes son los sujetos alcanzados?<\/h3>\n<div class=\"separadorBlancoSimple\"><\/div>\n<p>Las empresas comprendidas en la <a href=\"http:\/\/biblioteca.afip.gob.ar\/dcp\/LEY_C_025300_2000_08_16\" target=\"_blank\">Ley N\u00b0 25.300<\/a>, categorizadas como Micro, Peque\u00f1as y Medianas tramo 1, en los t\u00e9rminos de la <a href=\"http:\/\/infoleg.mecon.gov.ar\/infolegInternet\/anexos\/65000-69999\/66187\/texact.htm\" target=\"_blank\">Resoluci\u00f3n N\u00ba 24\/2001<\/a> de la ex Secretar\u00eda de la Peque\u00f1a y Mediana Empresa del entonces Ministerio de Econom\u00eda y sus modificaciones -excepto aquellas que desarrollen actividades de la construcci\u00f3n y miner\u00eda-, podr\u00e1n acceder a los beneficios de cancelar trimestralmente el impuesto al valor agregado y obtener por un tr\u00e1mite simplificado el \u201cCertificado de Exclusi\u00f3n\u201d de los reg\u00edmenes de retenci\u00f3n, percepci\u00f3n y\/o pago a cuenta del gravamen.<\/p>\n<p>Cuando se trate de personas humanas correspondientes al sector servicios por su actividad, s\u00f3lo estar\u00e1n alcanzadas por los beneficios aquellas cuyas ventas totales anuales expresadas en pesos sean inferiores o iguales al l\u00edmite establecido para la categor\u00eda Micro Empresa.<\/p>\n<p>Los sujetos que desarrollen exclusivamente actividades agropecuarias, a los fines de adherir al presente r\u00e9gimen deber\u00e1n previamente solicitar el desistimiento de la opci\u00f3n ejercida en el marco de la <a href=\"http:\/\/biblioteca.afip.gob.ar\/dcp\/REAG01001745_2004_09_24\" target=\"_blank\">Resoluci\u00f3n General N\u00b0 1.745 y su modificaci\u00f3n<\/a>, no resultando aplicable la limitaci\u00f3n en tiempo que indica que s\u00f3lo despu\u00e9s de transcurridos 3 ejercicios comerciales o a\u00f1os calendario, seg\u00fan corresponda, incluido aqu\u00e9l en el que se hubiera efectuado la opci\u00f3n fijada, la misma podr\u00e1 ser desistida.<\/p>\n<p>pymes | AFIP &#8211; Administraci\u00f3n Federal de Ingresos Publico<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>pymes | AFIP &#8211; Administraci\u00f3n Federal de Ingresos Publicos \u00bfQui\u00e9nes son los sujetos alcanzados? Las empresas comprendidas en la Ley N\u00b0 25.300, categorizadas como Micro, Peque\u00f1as y Medianas tramo 1, en los t\u00e9rminos de la Resoluci\u00f3n N\u00ba 24\/2001 de la ex Secretar\u00eda de la Peque\u00f1a y Mediana Empresa del entonces Ministerio de Econom\u00eda y sus [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-98","post","type-post","status-publish","format-standard","hentry","category-sin-categoria"],"_links":{"self":[{"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/posts\/98","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/comments?post=98"}],"version-history":[{"count":1,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/posts\/98\/revisions"}],"predecessor-version":[{"id":99,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/posts\/98\/revisions\/99"}],"wp:attachment":[{"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/media?parent=98"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/categories?post=98"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.rpa-consulting.com\/novedades\/wp-json\/wp\/v2\/tags?post=98"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}