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ARTICLES

LEGAL RESOURSES

Exchange rate:

$ 16.87

    • ARTICLE 18M: WHEN THE RETENTION MADE IS CONSIDERED AS DEFINITIVE IN TERMS OF ARTICLE 18-J

    The taxpayers referred to in article 18-L of this Law may choose to consider the retention that has been made in terms of section II, subsection a) of article 18-J of the same as definitive, when the people referred to in the aforementioned article have made the retention for all the activities carried out with their intermediation.

    The aforementioned taxpayers may also exercise the option for the activities carried out with the intermediation of the people referred to in article 18-J of this Law, the collection of some activities has been carried out by said people and others directly by the taxpayer, provided that in the latter case the taxpayer submits a monthly statement for the collection of the compensation made directly, applying a rate of 8%.

    Those who exercise the aforementioned option will be as follows:

  • They must register with the Federal Taxpayer Registration before the Service Tax Administration (Servicio de Administración Tributaria).

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  • They will not have the right to make any credit or decrease for their expenses and investments with respect to the tax calculated with the 8% rate.

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  • Conserve the digital tax receipt online of retentions and payment information provided by the people who made the retention to the value added tax.

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  • They will issue the digital tax receipt online to the purchasers of goods or services.

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  • They will present an option notice to the Service Tax Administration (Servicio de Administración Tributaria), in accordance with the general rules issued for that purpose by said body, within thirty days following that in which the taxpayer receives the first collection for the activities held through the people referred to in article 18-J of this Law.

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  • They will be relieved of presenting informative declarations.

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    Once the option referred to in this article has been exercised, it may not be varied during the period of five years from the date on which the taxpayer has submitted the notice referred to in section IV of the preceding paragraph. When the taxpayer ceases to be in the cases referred to in article 18-L of this Law, the exercise of the option provided for in this article will cease and will not be able to exercise it again.