{"id":18452,"date":"2021-01-26T14:23:59","date_gmt":"2021-01-26T17:23:59","guid":{"rendered":"https:\/\/www.adeba.com.ar\/?p=18452"},"modified":"2021-01-26T14:23:59","modified_gmt":"2021-01-26T17:23:59","slug":"resolucion-general-de-la-administracion-federal-de-ingresos-publicos-4912-2021","status":"publish","type":"post","link":"https:\/\/www.adeba.com.ar\/en\/resolucion-general-de-la-administracion-federal-de-ingresos-publicos-4912-2021\/","title":{"rendered":"Resoluci\u00f3n General de la Administraci\u00f3n Federal de Ingresos P\u00fablicos 4912\/2021"},"content":{"rendered":"<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">La AFIP\u00a0<u>modifica la definici\u00f3n de &#8216;Beneficiario Final&#8217;<\/u>, a los fines de cumplimentar el r\u00e9gimen de informaci\u00f3n correspondiente, en linea con el Estandar de Transparencia e Informaci\u00f3n\u00a0 con fines fiscales de la OCDE. De esta manera se indica que\u00a0la informaci\u00f3n sobre el beneficiario final debe incluir<em>\u00a0los datos sobre la identidad del fideicomitente, agente\u00a0fiduciario, protector -si procede-, beneficiario o grupo de beneficiarios y cualquier otra persona humana que ejerza el control efectivo del fideicomiso.<\/em>\u00a0Por otra parte, decide\u00a0<u>extender nuevamente la<span class=\"m_-1468282639740196985s2\">\u00a0presentaci\u00f3n<\/span><\/u><span class=\"m_-1468282639740196985s2\">\u00a0de la informaci\u00f3n contemplada en el tercer p\u00e1rrafo del art\u00edculo 2\u00b0 de la Resoluci\u00f3n General N\u00b0\u00a03.312 (correspondiente al a\u00f1o 2019), seg\u00fan el cronograma especificado en la norma.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Procedimiento. Fideicomisos financieros y no financieros. Beneficiario final. Plazo especial. Resoluci\u00f3n General N\u00ba 3.312. Su modificaci\u00f3n.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/18452"}],"collection":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/comments?post=18452"}],"version-history":[{"count":1,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/18452\/revisions"}],"predecessor-version":[{"id":18453,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/18452\/revisions\/18453"}],"wp:attachment":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/media?parent=18452"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/categories?post=18452"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/tags?post=18452"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}