El aspecto central está configurado por la emisión de comprobantes electrónicos y la utilización de controladores fiscales de nueva tecnología, los cuales tienen como objetivo primario, además de facilitar la tarea de verificación y fiscalización del fisco, dar lucha contra la evasión mediante el uso de facturas apócrifas y la liquidación de impuestos de parte del fisco: una muestra de ello es la reciente implementación del libro IVA digital a través de la RG 4597/19.
En este marco, uno de los cambios principales se vio reflejado con el dictado de RG 4290/18, a través de la cual los contribuyentes pueden optar por emitir factura electrónica o por utilizar controlador fiscal para respaldar sus operaciones, esto es, se eliminó la obligación de utilizar controladores fiscales por parte de quienes tengan operaciones masivas con consumidores finales, así como las actividades que antes se encontraban enumeradas en la RG 3561.
Recordemos que el incumplimiento a las normas de emisión de comprobantes puede acarrear la aplicación del artículo 40 inc. a) de la Ley 11683 que dispone que serán sancionados con clausura de 2 a 6 días quienes «No emitieren facturas o comprobantes equivalentes… en las formas, requisitos y condiciones que establezca la Administración Federal de Ingresos Públicos».
Así las cosas, imaginemos un contribuyente que, antes de la implementación de la RG 4290, se encontraba obligado a la utilización del equipamiento denominado controlador fiscal de la RG 3561, ¿corresponde clausura si emitió una factura electrónica en vez de haber utilizado controlador fiscal?
El fisco en una causa, a pesar que el contribuyente había emitido factura electrónica, consideró que el hecho configuraba una infracción a la RG N3561 y al inciso a) del artículo 40 de la ley 11.683, pretendiendo con ello clausurar al contribuyente.
Con buen juicio, la Cámara Federal de San Martín en los autos caratulados «Tagliaferri, G. S.» de fecha 12/06/2019, analizó la nueva reglamentación de AFIP estableciendo que la modificación introducida por la RG 4290 cae en el ámbito de aplicación del principio de retroactividad de la ley penal más benigna, ya que amplió las posibilidades a la hora de emisión de documentos respaldatorios de las operaciones, motivo por el cual dejó sin efecto la clausura pretendida por el fisco.
En pocas palabras, el cambio introducido por el fisco en las normas de emisión de comprobantes, implicó que, ante la posibilidad de sancionar al contribuyente por incumplimientos anteriores, se aplique retroactivamente la nueva norma al disponer un régimen más beneficioso.
El decisorio comentado resulta un buen antecedente para evitar sanciones por incumplimiento a los deberes formales, sustentadas en normas fluctuantes y cambiantes que, además de generar costos administrativos adicionales a los contribuyentes, muchas veces son engorrosas de interpretar y de aplicar.
Así como las transferencias electrónicas han dejado atrás los pagos en efectivo y las facturas electrónicas van dejando obsoletos los viejos talonarios preimpresos, una nueva herramienta se propone facilitar los pagos con cheques, sin depender del papel.
Los nuevos cheques electrónicos, o Echeqs, entraron en vigencia en la Argentina en julio de 2019, tras la reglamentación del Banco Central. Se trata de documentos electrónicos que circulan solo a través de canales digitales y que constituyen órdenes de pago de un emisor con una cuenta corriente en un banco, para que un destinatario o portador legítimo pueda cobrar la suma detallada en el cheque. Si bien su uso no es por el momento obligatorio, se espera que vayan sustituyendo gradualmente al cheque físico, con el mismo respaldo jurídico.
Como los cheques tradicionales, los Echeqs se emiten desde cuentas corrientes –aunque pueden también depositarse para su cobro en cajas de ahorro– y pagan el impuesto a los créditos y débitos bancarios, de acuerdo con lo recientemente especificado por la AFIP. Inicialmente, solo pueden cobrarlos personas bancarizadas, depositándolos en sus cuentas, aunque se prevé que en el futuro puedan también cobrarse por ventanilla como algunos cheques en papel.
Entre las ventajas de este nuevo tipo de cheques se pueden destacar las siguientes:
Se simplifica la operatoria de emisión, endoso, negociación y circulación en general, ya que todos estos pasos se realizan a través de canales digitales (se emiten y “firman” a través de banca electrónica).
Los cheques no tienen límites a la cantidad de endosos, es decir, que los cheques de terceros pueden utilizarse para realizar pagos y transferirse a distintos destinatarios.
Tienen un costo operativo inferior al de los cheques tradicionales, ya que se reducen las necesidades de traslado y verificación de documentos.
Son más seguros y efectivos, al reducirse las posibilidades de falsificaciones, adulteraciones o pérdida o robo de chequeras.
Se reducen muchos de los motivos de rechazo de cheques, sobre todo, los relacionados con aspectos formales (como números de cuenta erróneos, información ilegible, errores en las fechas, etc.).
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Plane tickets are usually connected to two conditions: either the individuals that happen to be being flown from one spot for a another, and also the pilot. Yet , this bought aviation essay from Ultius will show there is an entire clockwork system at the rear of the aviator that has been then idealized through American tips, or the traveling who wants to go back home for the vacations.
The large price in airline tickets is not only just because of the associated with and convenience that air travel has available travels from long trip, it also is related to the complicated bureaucratic program behind it. There is certainly much more than just flight family and friends and a good pilot, plus the people who make the aircraft themselves. The increasingly complication of the ‘ behind the scenes’ from flight is going to be something that is undoubtedly little able to most. Leer más
La primera pregunta que se hace la mayoría es ¿Qué va a pasar con los teléfonos de Huawei?
Si usted es propietario de un teléfono Huawei lo primero es que en lo inmediato no verá demasiados cambios, la tienda de Google Play Store no desaparecerá ni tampoco las apps ni los servicios de Google. Sin embargo, la decisión implica que su teléfono no recibirá actualizaciones futuras, Android 9.0.1R3 por ahora es lo ultimo, lo que puede hacerlo más vulnerable a problemas de seguridad, pues a través de ellas la compañía lanza los parches para corregir posibles vulnerabilidades.
Los usuarios de los dispositivos Huawei existentes que tengan acceso a la tienda Google Play Store podrán seguir descargando las actualizaciones de aplicaciones proporcionadas por Google.
La gran afectación se dará con los nuevos modelos de Huawei que no solo no incluirán el sistema operativo de Google sino que tampoco tendrán acceso a la tienda de aplicaciones de Google Play ni a herramientas como Gmail, Google Maps o YouTube. Cuando me refiero a los Nuevos Modelos, hablo a futuro… NO los ya lanzados por la Empresa HUAWEI, ya que hay contratos establecidos que deben cumplirse.
A título personal, esto es lo que pienso: ¿Se acuerdan de Windows Mobile Phone? Fracasó por la misma razón que estaría a punto de hacerlo Huawei.
El problema no es el sistema operativo, hoy cualquiera (entre comillas) puede crear uno. El verdadero problema está en las aplicaciones que existan para ese sistema. Ni siquiera Apple se atreve a no tener en sus teléfonos algo tan necesario como Gmail, YouTube, Drive, Google Maps, Chrome y todo lo que se les ocurra que pertenece a Google, incluyendo los contactos y accesos almacenados en sus cuentas.
Y no es tan solo Google, se trata de todas y cada una de las apps y también de los juegos que hay hoy en la Play Store. Eso precisamente fue lo que le pasó a Microsoft con sus primeros teléfonos, un desarrollador promedio no va a desarrollar una tercera versión de sus juegos y aplicaciones porque eso implica tiempo, dinero y trabajo (mucho), salvo que HUAWEI intente subsidiar a cada desarrollador para que lo haga… en miles de aplicaciones!!!
Android y iOS son los que copan la parada. Son como Xbox y PlayStation en los videojuegos. Huawei vendría siendo algo así como un Nintendo, solo que sin un solo juego exclusivo como Mario, Zelda, Pokémon, Kirby, Donkey Kong y todo lo que se les ocurra. Es decir, vendría siendo un poco mas que nada.
Para el mercado chino, no tener acceso a esas apps no significa nada, pues allá ya tiene su versión alternativa a todo lo que usamos nosotros, los tercermundistas. Ninguno de nosotros va a dejar de usar Facebook, Instagram, Twitter, WhatsApp, YouTube y todas esas Apps solo por apoyar a una empresa china.
¿Parece fácil, no? Eso mismo pensó Microsoft.
Those are the Some key adjustments within Divergent. The lady undergoes initiation, which is a hard level of competition. For days on end, “divergent thinking” is taking your back burner to the a lot more well-recognized plus well-respected nephew, “critical thinking.” I feel that establishing an individual’s divergent and creative pondering muscles is essential, not just for for achievement from the different market, but in weaving a vibrant and also fulfilling life that pulls after the very best of what you do. Settings
These would be the cool, dystopian Chicago, illinois surroundings. Why the writer chose the location
In the view, Veronica Roth select the setting up of the future form of Chi town because this lady most likely thinks which our world could come to be like this.
Tris will be Divergent, this means your lover can’t be classified straight into yourself faction. Starting by using a solo plan, your divergent thinker enables his or her mind to be able to take off in a range of instructions, getting many feelings and ideas which often refer to the idea. All of our insufficient increased exposure of creative thinking really does individuals an injustice, mainly because divergent wondering provides effective and transformativebenefits to our lives and operate. Before the particular Picking out Evening, Tris detects she is some sort of so-called divergent. It indicates she gets an talent toward more than simply one faction. Amity is certainly committed to your ideals of tranquility, kindness, along with neutrality. Divergent starts us served by getting together with Beatrise Former.
Well before Tris and Caleb happen to be chosen to increase and decide on regardless of whether they will using their previous faction or simply keep, their own parents pay a visit to congratulate these folks: “ Purchased paper hearts everyone over the mind plus clap Caleb over the shoulder happy. This particular guide really grabbed my attention. Without imagination, not one person is able to stand above the competition and also move slightly even further into your remedy, developing new, brand-new concepts. Definitely the aspect within your story ended up being if Al challenges when using the knives along with Eric punishes him by having 4 pitch blades at him.
“Don’t wish to be one point, I can’t end up being. Tris’s understanding challenge requires realizing that will selflessness could possibly be the same as courage. It’s pertaining to choice and in what way a person identify all by yourself. Divergent is evidently www.essayboss.net/do-my-paper emerge some other precious time compared with our bait, however , it’s ambiguous what lengths down the road, or even the reason stuff has turned out to be they have got.
Also, it’s got great living courses that should know. Through the fence with apocalypse, mankind includes restructured alone inside of a potential future kind of Chi town, put into several factions which the stand by position plus live by just one main price. What types of situations only occurs in this unique book?
One conflict with Divergent can be imitation training. Divergent
Book Simply by: Veronica Roth Sorry, nonetheless duplication wording is usually banned members!
Also i hope you the greatest for luck exactly where A number of, Caleb and you just https://www.sierranevada.edu/admissions/undergrad/meet-team/ go future. Divergent believing bring a method of brainstorming in the wide selection of adjustments, which range from the research together with development unit of an serious company for the class room. Dauntless cultivate toughness, braveness, and also seek out strategies to beating fear. The answer why I decided on this unique reserve because it is talked about as being the different hunger activities and has now the exact same dystopian world. They travel by way of a examination, which could point all of them one way as well as establish what sort of guy they are really.
The answer why I made the decision this specific ebook as it would be hyped as the different appetite video game titles and contains identical dystopian culture. He’s take on, smart, as well as merely other person for instance Tris, Divergent. Dear Tris,
My name is certainly Gurleen. In such a case Beatrice along with Caleb’s choice to depart their family associated with was not an act associated with self-centeredness, because they exclusively considered on their own and never how their moms and dads could feel. Even so, braveness is definitely introduced when Tris is run through initiation.
” (Web page 258) This wounderful woman has to be really conscious of what she’s undertaking in front of experts, or maybe a person might acknowledge what precisely jane is. My prescribing queries are usually ‘Is handling federal scary? So how exactly does curbing govt do the job? What the heck is specifically can be curbing administration? » Good, avoid, handling federal is scary, this particular nuts woman or man adjustments a person. Such as, “becoming fearless isn’t the point. It absolutely was publicized in the united states by just HarperCollins Web publishers Incorporated in the year 2011. She shortly creates enemies along with finds out threats all around you. But the main problem will be, Tris is actually Divergent, meaning your woman hides from view the fact that the lady doesn’t find yourself in virtually any faction.
Tris’s studying contour will involve knowing of which selflessness is most likely the comparable to courage. During the Skills test out, should the doggy showed up outside of nowhere, Tris appeared to be worried. A different discord in this particular scenario is when Tris’s disposition examine email address particulars are included. We will produce your custom essay or dissertation in “Divergent” simply by Veronica Roth particularly for people
16.38 13.90/page For instance, Tris understand that the woman mommy said that individuals helpful to keep away from genetically engineered produce, but now that’s many they’ve got (Webpage 426). Tris’s finding out bend includes recognizing which selflessness could be the same in principle as bravery. Your conclusion in adult life just about all is dependant on you and the pathway you ultimately choose, but just one alternative can modify a person.
Anytime the girl’s time for it to decide on occurs, the lady follows her coronary heart and selects to be egotistical nevertheless courageous, leaving your ex household deciding on Dauntless. Also I picked this kind of ebook given that it reveals the path the way in https://www.marquette.edu/mupress/MST87HagenArts.shtml which Tris gets daring, egocentric and Divergent. The good reason why I chose this ebook because it is discussed when the different food cravings video games possesses the same dystopian modern society. In addition to the zero paving as well as fearfulness issues she’d to look through. The factions have been divided into a few to stop warfare plus destruction with happening worldwide; speculate individuals of abnegation are divergent this lady makes a decision to remove most people mental and physical handle to get started a conflict and also drive them decrease: A style of preference will cause hpye since anyone who has ability have a home in nervous about the decline of it. It has quite a few unique brand new federal in addition to world.
As youngsters, artwork group is a key property connected with divergent and inventive thinking. Managing government will be, very well, handling. No other reason” (Roth 278, 295) Research: Assist you to shortly, he admits that.
It was nearly sensational. Yet even as we get to middle school and stay conditioned in interpersonal guidelines, “divergent thinking” gets to be a site saved limited to “weirdoes,” lousy musicians, and creative prodigies which we’re able to never recognize at any rate. Subject to every faction, there’s be simple energy Dauntless, which beat people today away together with kill points. Divergent
Book Simply by: Veronica Roth Conclusion:
Therefore, Veronica Roth launched a a sense disloyality with the motif selected, as it is a way of your ex demonstrating the fact that distinct preference can not simply influence everyone nevertheless the other people near you. What style of issues occur in this unique publication?
One conflict around Divergent can be replica exercising. It seems that because student grow with the informative technique they’ve got a few of these inspiring instincts driven out or maybe socialized away from these individuals.
Until you actually component of with regard to together with takes the abuse alternatively. 1st your woman looked into going although, your woman realized that this doggie might be faster than the girl. Spectacular Several twelve months olds scored 98% within the professional stage in this particular analyze involving divergent thinking. I’m not really abnegation. Those that felt of which our duplicity together with sits ended up the reason behind this world’s failings believed a screaming involving Candor, pledging to continually discuss their brains as well as simple fact. And 4 has got to brings this chef’s knives towards you additionally, the previous cutting knife reaches a person’s the ears.
That barks around my headsets, and that i clench our pearly whites to hold with shouting. She, her father and mother, and her pal just about all stay in any faction associated with Abnegation. To start with, the girl with strong-willed 15 yoa woman who detests demonstrating weak spot. In the particular work of fiction Divergent, the particular Erudite faction’s lust to take on the authorities, and then to command a Dauntless (an additional faction), may happen of any dystopian modern society.
‘One a single earlier, as soon as the conflict, our own entrepreneurs resulted in a method they reckoned will generate enduring serenity. Tris is definitely Divergent, which implies this lady can’t end up being categorized directly into yourself faction. With no mind, no person should be able to stick out from the bunch together with choose slightly more to the option, identifying clean, different ideas. Therefore the girl creates a preference this surcharges absolutely everyone, which include their self. Most important Characters Any leaders are convinced divergence is not really genuine; many people can’t possibly be handled, consequently they’re spoiling it. “But help make simply no miscalculation.
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