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Closing of establishments in the Province of Buenos Aires - ARBA

Subjects reached

ARBA determines that those who in the province of Buenos Aires must be registered (and are not) as:

  • Collection agents in the general regimes provided for the Gross Income tax.
  •  Local taxpayers of said tax.
  •  Taxpayers subject to the regime of the Multilateral  Agreement.

Sanction – Closure

  •  Closure of the establishment, for a period of 3 to 10 consecutive days.
  •  Official registration.
  •  In case the regularization of the situation is accredited, the closure will be lifted within 12 hours of the sanction.

The volume of marketing, benefits or production considered to carry out the closure will be for those that exceed 50% of the following expected values ​​corresponding to the last two previous fiscal periods:

  •  Collection and withholding agents who would have obtained gross operating income of more than $ 10,000,000 in the immediately preceding calendar year.
  •  Collection agents in the sales of movable goods that would have obtained gross operating income of more than $ 5,000,000 in the immediately preceding calendar year, in accordance with activities included in the nomenclator of annex 80 of the normative provision series «B» 1/2004

Source: Normative Resolution (ARBA Pcia Bs. As.) 01/2014


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