Likewise, it took measures to avoid unnecessary delays when, in any installment, for reasons beyond the control of the Management, it is not possible to make the debit.. (See attached annex)
General Directorate of Revenue of the Province of Córdoba
Normative Resolution No. 10
Córdoba, May 27, 2024.
SEEN: Regulatory Resolution No. 1/2023 of the General Directorate of Revenue (BO 11/23/2023) and its amendments;
AND CONSIDERING:
THAT it is considered necessary to make modifications to the articles corresponding to the payment method with automatic debit to expedite the management of payment of taxes, as well as avoid unnecessary delays when in some installment, for reasons beyond the control of the Management, it has not been possible to make the debit.
THAT it is necessary to complement the regulations regarding entities that provide collection services and related services.
THAT it is convenient to detail the activity codes included in the exemption from the Gross Income Tax (established in Decree No. 2598/2011) that are indicated in Annex II of the aforementioned regulatory resolution in accordance with the codes of the Nomenclator of Economic Activities of the Federal Collection System, not implying a change in regulatory criteria.
THEREFORE, pay attention to the powers agreed by Articles 20 and 22 of the Provincial Tax Code – Law No. 6006, TO 2023 and its amendments;
THE GENERAL DIRECTOR OF THE GENERAL DIRECTORATE OF INCOME RESOLVES:
ARTICLE 1.- MODIFY Regulatory Resolution 1/2023, published in the Official Gazette dated 11-23-2023, and its amendments, as follows:
I. Replace Article 66 with the following: “Quotas not debited Article 66.- In cases where it has not been possible to debit any of the fees, this Directorate will leave it at the disposal of the taxpayer or person responsible for payment by any of the the enabled means.”
II. Replace Article 67 with the following: “Withdrawal Article 67.- The Management may consider causes for withdrawal of the automatic debit:
1) Impossibility of carrying out the debit twice in a row – for reasons beyond the control of this Department.
2) The reversal of debits already rendered by the collecting entity, at the request of the owner.”
III. Replace article 316 with the following: “16) Decree No. 2598/2011 -ratified by Law No. 10,032-: Exemption of cultural events and/or musical, artistic and circus shows
Article 316.- Taxpayers of the Gross Income Tax who carry out the activities of production, representation, composition and interpretation of cultural events and/or musical, artistic and circus shows, carried out within the scope of the Province of Córdoba and that comply with the requirements to be included in the exemption established by Decree No. 2598/2011 – ratified by Law No. 10032 – and complementary regulations must declare the exempt income in the codes described in Annex II hereof.”
IV. Incorporate the following after Article 542 (2): “Article 542 (3).- Entities that provide collection services and related services may not include in the service subscription agreements or documents or similar any clause that commits the General Directorate of Revenue to use its services for a certain number of operations or to pay a minimum remuneration.”
ARTICLE 2.- REPLACE Annex II with the one attached hereto.
ARTICLE 3.- PROTOCOLIZE IT, PUBLISH IT in the Official Gazette, MAKE it known to the relevant Sectors and ARCHIVE IT.
SIGNED: RODRIGO DANIEL BUFFA, GENERAL DIRECTOR OF THE GENERAL DIRECTORATE OF INCOME
N. of R.- Published in the Official Gazette of the Province of Córdoba No. 114 of June 3, 2024.
