{"id":649,"date":"2022-01-18T12:36:01","date_gmt":"2022-01-18T15:36:01","guid":{"rendered":"http:\/\/c1301678.ferozo.com\/?p=649"},"modified":"2022-10-14T17:40:52","modified_gmt":"2022-10-14T20:40:52","slug":"novedad-1","status":"publish","type":"post","link":"http:\/\/shilton.com.ar\/eng\/novedad-1\/","title":{"rendered":"CIRCULAR N\u00ba 753"},"content":{"rendered":"<p><strong>REF.: RG (AFIP) N\u00b0 5135\/2022. PROCEDIMIENTO. SISTEMA INTEGRAL DE MONITOREO DE PAGOS AL EXTERIOR DE SERVICIOS (SIMPES). IMPLEMENTACI\u00d3N.<\/strong><\/p>\n\n\n\n<p>Con fecha 07\/01\/2022 se public\u00f3 en el Bolet\u00edn Oficial la RG (AFIP) N\u00b0 5135\/2022 mediante la cual se implementa el \u201cSistema Integral de Monitoreo de Pagos al Exterior de Servicios\u201d (SIMPES).<\/p>\n\n\n\n<p>Dicho sistema deber\u00e1 ser utilizado por las personas jur\u00eddicas, humanas y sucesiones indivisas que deban realizar pagos por servicios al exterior, siempre que superen los montos m\u00ednimos previstos.<\/p>\n\n\n\n<p>Los mencionados sujetos deber\u00e1n ingresar con clave fiscal al servicio \u201cSistema Integral de Monitoreo de Pagos al Exterior de Servicios\u201d (SIMPES), disponible en el sitio web de la AFIP, y deber\u00e1n brindar la siguiente informaci\u00f3n, prestando consentimiento expreso a efectos de que la misma sea remitida al Banco Central de la Rep\u00fablica Argentina (BCRA) para su intervenci\u00f3n en el marco de sus competencias:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>CUIT Informante.<\/li><li>CUIT Sujeto pagador.<\/li><li>Tipo y monto de divisas a girar.<\/li><li>Entidades financieras intervinientes.<\/li><li>Datos del beneficiario del pago. Cabe destacar que los datos ingresados revestir\u00e1n el car\u00e1cter de declaraci\u00f3n jurada y que la misma tendr\u00e1 vigencia durante el mes calendario en el que se realiz\u00f3. Una vez ingresados los datos solicitados, y para generar la respectiva declaraci\u00f3n SIMPES, la AFIP analizar\u00e1 el cumplimiento fiscal y la capacidad econ\u00f3mica de los contribuyentes a fin de aprobar la declaraci\u00f3n SIMPES:<\/li><\/ul>\n\n\n\n<ol class=\"wp-block-list\"><li>a) &nbsp;La situaci\u00f3n del sujeto a partir de la informaci\u00f3n disponible en sus registros. En el caso que se detectaren incumplimientos o irregularidades formales se solicitar\u00e1 su subsanaci\u00f3n, a efectos de avanzar en la generaci\u00f3n de la declaraci\u00f3n SIMPES.<\/li><li>b) &nbsp;La capacidad econ\u00f3mica financiera del sujeto mediante el \u201cSistema de Capacidad Econ\u00f3mica Financiera\u201d (Sistema CEF) establecido por la RG (AFIP) N\u00b0 4294. Si no superara dicho control podr\u00e1 solicitar un reproceso o manifestar su disconformidad en los t\u00e9rminos de los art. 8 y 9 de la citada RG.<\/li><\/ol>\n\n\n\n<p>El estado de la declaraci\u00f3n jurada (aprobada, no aprobada, Universo pr\u00f3ximo proceso CEF) ser\u00e1 puesto en conocimiento del declarante mediante el servicio SIMPES.<\/p>\n\n\n\n<p>Cuando la declaraci\u00f3n jurada figure aprobada, la misma se deber\u00e1 presentar en la entidad bancaria a efectos de solicitar el giro de las divisas al exterior.<\/p>\n\n\n\n<p>Es importante mencionar que la declaraci\u00f3n jurada SIMPES que haya sido aprobada, en los supuestos de no concretarse o modificarse los t\u00e9rminos de la operaci\u00f3n, no podr\u00e1 ser anulada ni modificada, sino que deber\u00e1 realizarse, de corresponder, un nuevo ingreso de informaci\u00f3n al que se le aplicar\u00e1n los controles pertinentes.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>SERVICIOS ALCANZADOS Y NO ALCANZADOS<\/strong><\/p>\n\n\n\n<p>A continuaci\u00f3n detallamos los servicios alcanzados y no alcanzados por el sistema SIMPES:<\/p>\n\n\n\n<p><strong><em><u>Conceptos alcanzados:<\/u><\/em><\/strong><\/p>\n\n\n\n<p><strong>C\u00f3d.&nbsp;&nbsp;&nbsp; Descripci\u00f3n<\/strong><\/p>\n\n\n\n<p>S01&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mantenimiento y reparaciones<\/p>\n\n\n\n<p>S04&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Otros servicios de transportes<\/p>\n\n\n\n<p>S05&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios postales y de mensajer\u00eda<\/p>\n\n\n\n<p>S07&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de construcci\u00f3n<\/p>\n\n\n\n<p>S08&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Primas de seguros<\/p>\n\n\n\n<p>S09&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Siniestros<\/p>\n\n\n\n<p>S10&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios auxiliares de seguros<\/p>\n\n\n\n<p>S11&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios financieros<\/p>\n\n\n\n<p>S12&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de telecomunicaciones<\/p>\n\n\n\n<p>S13&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de inform\u00e1tica<\/p>\n\n\n\n<p>S14&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de informaci\u00f3n<\/p>\n\n\n\n<p>S15&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cargos por el uso de la propiedad intelectual<\/p>\n\n\n\n<p>S16&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de investigaci\u00f3n y desarrollo<\/p>\n\n\n\n<p>S17&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios jur\u00eddicos, contables y gerenciales<\/p>\n\n\n\n<p>S18&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servs. de publicidad, investigaci\u00f3n de mercado y encuestas de opini\u00f3n p\u00fablica<\/p>\n\n\n\n<p>S19&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios arquitect\u00f3nicos, de ingenier\u00eda y otros servicios t\u00e9cnicos<\/p>\n\n\n\n<p>S20&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de arrendamiento operativo<\/p>\n\n\n\n<p>S21&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios relacionados con el comercio<\/p>\n\n\n\n<p>S22&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Otros servicios empresariales<\/p>\n\n\n\n<p>S23&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios audiovisuales y conexos<\/p>\n\n\n\n<p>S24&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Otros servicios personales, culturales y recreativos<\/p>\n\n\n\n<p><strong><em><u>Conceptos excluidos:<\/u><\/em><\/strong><\/p>\n\n\n\n<p><strong>C\u00f3d.&nbsp;&nbsp;&nbsp; Descripci\u00f3n<\/strong><\/p>\n\n\n\n<p>S02&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de fletes<\/p>\n\n\n\n<p>S03&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de transporte de pasajeros<\/p>\n\n\n\n<p>S06&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Viajes y otros pagos con tarjetas<\/p>\n\n\n\n<p>S25&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios del gobierno<\/p>\n\n\n\n<p>S26&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Servicios de salud por empresas de asistencia al viajero<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>COMENTARIOS GENERALES<\/strong><\/p>\n\n\n\n<p>Los montos m\u00ednimos a los que no les resultar\u00e1 de aplicaci\u00f3n el sistema mencionado precedentemente no han sido publicados al d\u00eda de la fecha. Los mismos figurar\u00e1n en el micrositio SIMPES, disponible en la p\u00e1gina web de la AFIP.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>VIGENCIA Y APLICACI\u00d3N<\/strong><\/p>\n\n\n\n<p>Las disposiciones de la presente normativa tendr\u00e1n vigencia a partir del 07\/01\/2022 y resultar\u00e1n de aplicaci\u00f3n incluso para los contratos de servicios celebrados con anterioridad a dicha fecha respecto de los cuales existan contraprestaciones monetarias pendientes de cancelaci\u00f3n.<\/p>","protected":false},"excerpt":{"rendered":"<p>REF.: RG (AFIP) N\u00b0 5135\/2022. PROCEDIMIENTO. SISTEMA INTEGRAL DE MONITOREO DE PAGOS AL EXTERIOR DE SERVICIOS (SIMPES). IMPLEMENTACI\u00d3N. Con fecha 07\/01\/2022 se public\u00f3 en el Bolet\u00edn Oficial la RG (AFIP) N\u00b0 5135\/2022 mediante la cual se implementa el \u201cSistema Integral de Monitoreo de Pagos al Exterior de Servicios\u201d (SIMPES). Dicho sistema deber\u00e1 ser utilizado por &#8230; <a title=\"CIRCULAR N\u00ba 753\" class=\"read-more\" href=\"http:\/\/shilton.com.ar\/eng\/novedad-1\/\" aria-label=\"Read more about CIRCULAR N\u00ba 753\">Read more<\/a><\/p>","protected":false},"author":2,"featured_media":2604,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,8],"tags":[],"class_list":["post-649","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares","category-novedades"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CIRCULAR N\u00ba 753 - Shilton, Weyers &amp; Asociados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/shilton.com.ar\/eng\/novedad-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CIRCULAR N\u00ba 753 - Shilton, Weyers &amp; Asociados\" \/>\n<meta property=\"og:description\" content=\"REF.: RG (AFIP) N\u00b0 5135\/2022. 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