Nuevo procedimiento para la determinación e impugnación de deudas en Seguridad Social

La AFIP estableció un nuevo procedimiento para la determinación e impugnación de deudas en materia de recursos de la Seguridad Social.

La Administración Federal de Ingresos Públicos (AFIP), adecuó el procedimiento para la determinación e impugnación de deudas en materia de recursos de la Seguridad Social.

La medida fue establecida mediante la RG 3229, publicada hoy en el Boletín Oficial, la cual incorpora un nuevo Anexo a la resolución general (AFIP) 79, con el objetivo de actualizar el procedimiento para la determinación de deuda, aplicación de sanciones, impugnación y vías recursivas en materia de seguridad social, en remplazo de los Anexos I y II anteriores.

Por otro lado, se deja sin efecto a las resoluciones generales (AFIP) 247 y 279, como así también los formularios de declaración jurada F. 802, 803, 806, 809, 814 y 815.

Recordamos que la RG 79 estableció los procedimientos, formas y condiciones que deben cumplir las intimaciones de deudas determinadas y de multas aplicadas, y las impugnaciones que los contribuyentes y responsables planteen, con relación a los recursos de la seguridad social.

La nueva normativa entrará en vigencia a partir del 1/7/2012 respecto de las deudas determinadas y las infracciones constatadas que se notifique a partir de dicha fecha y de las etapas procesales no cumplidas, en aquellos casos en que las notificaciones por los conceptos mencionados se hayan producido con anterioridad al 1/7/2012.

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