{"id":23760,"date":"2021-12-27T12:50:59","date_gmt":"2021-12-27T15:50:59","guid":{"rendered":"https:\/\/www.adeba.com.ar\/?p=23760"},"modified":"2021-12-27T12:50:59","modified_gmt":"2021-12-27T15:50:59","slug":"resolucion-general-de-la-administracion-federal-de-ingresos-publicos-5123-2021","status":"publish","type":"post","link":"https:\/\/www.adeba.com.ar\/en\/resolucion-general-de-la-administracion-federal-de-ingresos-publicos-5123-2021\/","title":{"rendered":"Resoluci\u00f3n General de la Administraci\u00f3n Federal de Ingresos P\u00fablicos 5123\/2021"},"content":{"rendered":"<table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><b>Procedimiento. Impuesto a las Ganancias. Impuesto sobre los Bienes Personales. R\u00e9gimen de percepci\u00f3n. Resoluci\u00f3n General N\u00ba 4.815. Norma modificatoria.<\/b><u><\/u><u><\/u><\/td>\n<\/tr>\n<tr>\n<td valign=\"top\">La Administraci\u00f3n Federal de Ingresos P\u00fablicos incorpora a la\u00a0<a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_origen=Aciertos&#038;nm_accion=LinkDoc&#038;link=N138614&#038;frase_exacta=on&#038;libre=RG+AFIP+4815%2f2020\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen%3DMailSintesis%26entorno%3DNO%26nm_origen%3DAciertos%26nm_accion%3DLinkDoc%26link%3DN138614%26frase_exacta%3Don%26libre%3DRG%2BAFIP%2B4815%252f2020&#038;source=gmail&#038;ust=1640705895532000&#038;usg=AOvVaw2WpHpQckcl8p-TfpB_mmD9\">Resoluci\u00f3n General N\u00ba 4.815<\/a>, un \u00faltimo p\u00e1rrafo dentro del\u00a0<span class=\"m_-5641072882672493735s2\">art\u00edculo\u00a0referente\u00a0a los\u00a0<u>Sujetos Pasibles de la Percepci\u00f3n<\/u>, el cual se detalla a continuaci\u00f3n:\u00a0<\/span><em>&#8216;Tampoco se encuentran alcanzadas por este r\u00e9gimen de percepci\u00f3n, las entidades enunciadas en los incisos b), d), e), f), g), l) y p) del art\u00edculo 26 de la Ley de Impuesto a las Ganancias, texto ordenado en 2019 y sus modificaciones, que posean certificado de exenci\u00f3n vigente, obtenido de acuerdo al procedimiento previsto en la\u00a0<a href=\"https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen=MailSintesis&#038;entorno=NO&#038;nm_origen=Aciertos&#038;nm_accion=LinkDoc&#038;link=N76178&#038;frase_exacta=on&#038;libre=RG+AFIP+2681%2f2009\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.normasfinancieras.com\/vsr\/jump.aspx?nm_origen%3DMailSintesis%26entorno%3DNO%26nm_origen%3DAciertos%26nm_accion%3DLinkDoc%26link%3DN76178%26frase_exacta%3Don%26libre%3DRG%2BAFIP%2B2681%252f2009&#038;source=gmail&#038;ust=1640705895532000&#038;usg=AOvVaw00uk3oO-zRVyRtVqTHVbtr\">Resoluci\u00f3n General N\u00b0 2.681<\/a>, sus modificatorias y complementarias.&#8217;.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>Procedimiento. Impuesto a las Ganancias. Impuesto sobre los Bienes Personales. R\u00e9gimen de percepci\u00f3n. Resoluci\u00f3n General N\u00ba 4.815. Norma modificatoria. La Administraci\u00f3n Federal de Ingresos P\u00fablicos incorpora a la\u00a0Resoluci\u00f3n General N\u00ba<span class=\"more\"><a class=\"more-link\" href=\"https:\/\/www.adeba.com.ar\/en\/resolucion-general-de-la-administracion-federal-de-ingresos-publicos-5123-2021\/\">Seguir leyendo <span class=\"meta-nav\">&#8594;<\/span><\/a><\/span><\/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\/23760"}],"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=23760"}],"version-history":[{"count":2,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/23760\/revisions"}],"predecessor-version":[{"id":23762,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/posts\/23760\/revisions\/23762"}],"wp:attachment":[{"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/media?parent=23760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/categories?post=23760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.adeba.com.ar\/en\/wp-json\/wp\/v2\/tags?post=23760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}