Unconstitutionality of the “Administrative Statements of the CUIT”.
The article analyzes the administrative statuses of the CUIT, their causes and the operational implications they cause to taxpayers.
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PUBLICACIONES
You can check here some publications of Gerardo Lisanti
Provision for dismissal in cases of pregnancy
Qualitative elements to reasonably quantify in the balance sheet the provisions for dismissal of female employees who enjoy the benefit of the presumption of dismissal due to pregnancy.
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Rejection of the MSME certificate:
Recursive ways
The different administrative remedies available to a taxpayer in the event that it is arbitrarily excluded by the Sepyme from the Registry of MSMEs, and consequently denied the MSME certificate, are discussed here.
Faced with such a situation, the parties involved have recourse tools in administrative proceedings so that their rights are not arbitrarily violated by the public administration, in this case the Sepyme.
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Registration of tax benefits for exemption and/or reduction of the tax rate on bank credits and debits bank credits and debits
The purpose of this article is to analyze the requirements to be met by taxpayers in order to be registered in the “Register of tax benefits for exemption and/or reduction of the tax on bank credits and debits
to register in the “Register of tax benefits for exemption and/or reduction of the tax on bank credits and debits”, the conditions of permanence and the administrative procedures that may be filed in case the AFIP determines unfounded exclusions.
determines unfounded exclusions.
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Tax effects of the ATP on beneficiary companies
The paper analyzes the real financial impact of these benefits, taking into account the existence of the tax effects of each one of them, particularly on income tax.
tax effects of each of them, particularly on income tax.
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