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Monotributo

Author

Listed:
  • Gómez, Marcelo G.

Abstract

Después de varios meses de debates,con fecha 6 de julio de 1998 se publicó en el Boletín Oficial la Ley Nº 24.977 por la cual se aprueba el "Régimen Simplificado para Pequeños Contribuyentes" más conocido como "Monotributo". Una particular técnica legislativa instituye todo el régimen en un único anexo a la Ley que consta de 59 artículos, definiendo el objeto del régimen como el "reemplazo de los Impuestos a las Ganancias y al Valor Agregado, y al sistema previsional" (No sustituye el Impuesto al valor agregado correspondiente a responsables no Inscriptos cuando las ventas, locaciones o prestaciones se encuentren alcanzadas a la alícuota del 27%).

Suggested Citation

  • Gómez, Marcelo G., 1998. "Monotributo," Nülan. Deposited Documents 469, Universidad Nacional de Mar del Plata, Facultad de Ciencias Económicas y Sociales, Centro de Documentación.
    • Handle: RePEc:nmp:nuland:469
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