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Circular Nº 1218/1990.pdf

circular-n-1218-1990-may-23-1990.pdf
Preview of Circular Nº 1218/1990
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Summary

La circular aclara el alcance del artículo 2°, inciso a), de la Resolución General N° 3.125, en relación con el Impuesto al Valor Agregado. Se establece que esta norma se aplica a los inversionistas de capital en empresas promovidas que son beneficiarios directos de un diferimiento del impuesto, siempre y cuando no se vean afectados por la suspensión parcial de beneficios promocionales establecida por la Ley N° 23.697 y prorrogada por el Decreto N° 435/90. La norma fue publicada en el Boletín Oficial el 23 de mayo de 1990 y en el Boletín DGI Nº 437 de mayo de 1990.

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Description

La Circular Nº 1218/1990 se refiere al Impuesto al Valor Agregado. Establece el alcance del artículo 2° inciso a) de la Resolución General N° 3.125. Se aplica a inversionistas de capital en empresas promovidas.

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  • Language: ES
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