Millonaria denuncia por subfacturación en la exportación de litio
Es por 403 operaciones ocurridas entre 2018 y 2019. La minera declaraba el valor de su mercadería para la salida del país en un tercio de lo que tributaban sus competidores y la enviaba a una firma vinculada, radicada en Estados Unidos.
Le imponen sanción de $6.700 millones más u$s8 millones por diferencia de tributos. Caso testigo que provocó un cimbronazo en el sector, ante mayores controles. Conclusión de áreas técnicas es que fijó precio en u$s5.100 la tonelada cuando valía u$s16.000.
403 operaciones
El Carbonato de Litio y el cloruro de litio salieron del país entre 2018 y 2019 a través de 403 operaciones con distintas destinaciones pero siempre facturadas a una empresa del mismo grupo económico con sede en los Estados Unidos. Una triangulación que no siempre es ilegal a excepción de que se declare por un valor inferior al real. La mercancía salía mayormente por Salta (236 operaciones), por el puerto de Buenos Aires (28) y también a través del aeropuerto de Ezeiza (139), por vía aérea. La mayor utilización del litio argentino es para la producción de baterías y tiene como destino final, además de Estados Unidos, países como China, Japón y Corea del Sur.
Ante la Aduana, se declaró que la mercancía tenía un valor de u$s 5,10 el kilogramo, es decir unos u$s 5.100 por tonelada. Sin embargo, los valores reales oscilaban en el rango de los u$s 15.000 a u$s 16.000 dólares por tonelada. Eso, incluso, fue declarado por la propia compañía en el exterior al afirmar, en 2018, que con esos valores últimos para sus transacciones, la firma había sido rentable para sus accionistas. Entonces, los precios declarados por la empresa exportadora con sede en la provincia de Catamarca resultaron en un promedio entre el 102% y 121% más bajos que los otra firma de similares características con asiento en la provincia de Jujuy. Para esto, también se lo comparó con mercancía similar puesta en la Aduana de Chile y con datos provistos por la Secretaría de Minería de la Nación, que coincidían con los de la firma competidora.
Triangulación
La minera presentó su justificación basada en dos ejes: que “no realiza exportaciones de carbonato de litio de manera directa a usuarios finales”; y que “como consecuencia de ello resulta totalmente lógico que con su cliente del exterior pacten un precio que tenga correlación con la intervención, riesgos y tareas de cada una de las partes”. No resultó convincente. Ahora deberá discutir su posición ante el Tribunal Fiscal de la Nación y eventualmente ante la propia AFIP que deberá realizar una determinación de oficio por impuestos impagos.
“Se desprende que los precios de transacción declarados se encuentran influenciados por la vinculación entre las partes ya que no cumplen la condición de ser valores corrientes”, sostuvieron las áreas técnicas de la Aduana que conduce Guillermo Michel. Y es que ese tipo de operatorias permiten lo que se denomina planificación fiscal negativa: la condición de empresas vinculadas les permite alterar una Declaración Comprometida y colocar un monto FOB inferior al valor de mercado, con lo que una serie de facturaciones que repitan el mismo esquema permite trasladar a otra jurisdicción (Estados Unidos, en este caso) parte de las ganancias que generan en el país, y a la vez, achican la base imponible para tributar otros impuestos como Ganancias. Por eso también la lupa de Michel se encuentra sobre la Subdirección de Legales de la Aduana que es la repartición que debe tramitar el manejo de los expedientes infraccionarios y elevarlos por la sobrefacturación y la subfacturación de importaciones y exportaciones, un fenómeno que funciona en espejo y que ha suscitado múltiples denuncias en las últimas tres semanas sobre casos que habían quedado empantanados.
Multa millonaria
En este caso que sacudió al mundo empresarial el último fin de semana, se le imputa a la minera la infracción por declaraciones inexactas y otras diferencias injustificadas contenido en el Artículo 954 del Código Aduanero. En él se prescribe sanción “para quien efectuare ante el servicio aduanero una declaración que difiera con lo que resultare de la comprobación y que, en caso de pasar inadvertida produjere un perjuicio fiscal o el ingreso o egreso de un importe pagado o por pagar distinto del que efectivamente correspondiere”. Para ambos casos, la multa es de 1 a 5 veces el importe del perjuicio y para el segundo caso, el mismo rango pero para el importe de la diferencia.
Así, la Aduana notificó u$s8.091.905 dólares por la diferencia de los derechos de exportación no pagados y le aplicó una multa consistente en $6.675.714.407, una cifra récord. Las diferencias de valor FOB para el total de las 403 operaciones entre 2018 y 2019 superaron los u$s168 millones. Sobre ese monto se eludió declarar el valor para tributar (unos u$s 8 millones) y allí radica la multimillonaria multa de $356 millones y más de $6300 millones por haber engañado al fisco.
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This menu is keyboard accessible. To open a menu item’s submenu, press the space bar. To close a submenu press the escape key. APPADS Marcus Rashford scored the winner as Manchester United came from behind to beat Manchester City 2-1 in a thrilling finale at Old Trafford on Saturday. United is fourth in the standings with 66 points, one more than fifth-placed Liverpool, who has played a game more. Michail Antonio and Kurt Zouma saw their efforts spectacularly saved by the Spaniard in the closing stages, before De Gea made an even better save in added-time, springing to his left to stop Declan Rice from snatching a point with a fingertip intervention. © 1895-2023 West Ham United Football Club This menu is keyboard accessible. To open a menu item’s submenu, press the space bar. To close a submenu press the escape key.
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全体的に、ネッテラーはPayPalやSkrillと競合する良いオプションです。入金は即時かつ無料で、またオンラインカジノで銀行の詳細を入力する必要がないため、取引中に安心感を与えることができます。 世界中で多くのユーザーに楽しまれているオンラインカジノ paypalは安全に早く決済ができると評判の電子ウォレットです。ペイパル カジノは現在一部の国で利用できますが、近年ギャンブルが厳しい日本では残念ながらpaypal カジノは利用することができません。そのため、このページでは最新のペイパルの詳細やpaypal オンカジに代わる決済方法を紹介します。 カジノシークレットは、日本で最も革新的なオンライン カジノと呼ばれるにふさわしく、業界では珍しい賭け条件なしのキャッシュバックなど、ユニークな機能を提供しています。 © 2023 オンラインカジノ倶楽部 paypal casinoはギャンブルにおいて日本では利用することができませんが、ネットショッピングや利用できる世界の実店舗も多く、オンラインカジノ評判でも根強い人気が続いています。 まず日本ではPayPal(ペイパル)を利用してオンラインカジノへは入金・出金できません。そのため別の電子決済サービスや銀行振込を利用しましょう。
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但し、オンラインカジノ・ブックメーカー 出金・入金の規約に同じ決済方法を使用しないといけないとなっているサイトも見かけられます。そういった場合にはブックメーカー エコペイズ対応サイトであればエコペイズを使ったり、アイウォレット、スティックペイなどの他のオンライン決済サービス対応であればそれを使うといいですね。また仮想通貨も対応されている場合は仮想通貨なら出入金どちらでも使える手段ですので、それを使う手もあります。 責任あるゲーミング jetxgame は、責任あるゲームの提唱者です。私達は私達のパートナーが責任ある賭博を尊重することを保障するように全力を尽くす。オンラインカジノで遊ぶことは、私たちの観点からすると、喜びを提供することを目的としています。お金を失うことを決して気にしないでください。動揺したら、しばらく休んでください。これらの方法は、お客様がカジノでのゲーム体験をコントロールし続けることを支援するためのものです。 現在流通量の多いものからマイナーなものまで含めて多くの仮想通貨がありますが、ライブカジノハウスの入金に使える仮想通貨は、 最終更新: 2023年5月25日 アメックスは日本でも使用されている方が多いクレジットカードですが、残念ながらベラジョンカジノではアメックスは非対応ですので、入金することはできません。
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Paysafecard je način plačila, ki ga uporabljajo številne spletne igralnice v Sloveniji. Ta metoda je splošno sprejeta v večini držav in podpira veliko različnih valut. Med njimi so ameriški dolar, kanadski dolar, švicarski frank, japonski jen, evro, avstralski dolar in britanski funt. Vendar pa v vseh spletnih igralnicah v Sloveniji ni mogoče uporabljati kartice Paysafecard. Zato je pomembno, da pri vsaki spletni igralnici v Sloveniji raziščete njene plačilne metode in varnostne funkcije. Predplačniška kartica Paysafecard je izredno varno in zaščiteno plačilno sredstvo, ki ga lahko uporabite za spletno plačevanje. Vse spletne igralnice za PaySafecard vam omogočajo anonimnost pri plačevanju, saj vam ni potrebno deliti nobenih osebnih informacij. V igralnici samo vtipkate kodo, ki je zapisana na kartici in plačilo bo izvedeno. Obenem vam to plačilno sredstvo omogoča nadzor nad porabo sredstev za igranje, saj boste morali kupiti novo kartico, ko boste staro izpraznili. S tem se lahko izognete zapravljanju in brezglavemu igranju spletnih iger na srečo.
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But is crypto lending a good idea? Maybe. For some, it’s an effective strategy to earn an extra yield on cryptocurrencies you plan to hold anyway. But you’ll have to do your homework (and check it twice) before transferring any crypto to a custodial lending platform or approving a lending smart contract. Crypto lending is a decentralized finance service that allows investors to lend out their crypto holdings to borrowers. Lenders then receive regular crypto interest, similar to interest payments earned in a traditional savings account. The latest moves in crypto markets, in context. Crypto lending is an ingenious instrument to obtain the cash you need quickly, as it allows you to utilize your crypto holdings as security to get secure loans. If you are wondering how do I borrow crypto, collateralized crypto lending is a viable solution. It allows borrowers to use their crypto assets as collateral to get a fiat or stablecoin loan.
Many have wondered whether Musk might integrate some kind of crypto component into the Twitter platform that would also include Dogecoin. But apparently, he changed the icon to make good on a promise he made to the head of the sub-Reddit page WallStreetBets. So I think part of the sell-off has to do with some of the excitement from this initial push starting to wind down. According to veteran crypto experts, it totally depends upon the risk and return profile of an investor. They strongly believe that Dogecoin is not widespread and popular like Bitcoin or Ethereum and its utility is also much less than that of solid crypto coins and therefore it is better to stay away from such investment. In one of the rare cases, the price of Dogecoin has actually retraced after Musk mentioned the meme coin during his interview. The price is down over 3% in the last 24 hours alone and is now trading dangerously close to the $0.07 support level.
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%USER_NAME% was successfully added to your Block List The year 2021 had turned out to be a gamechanger for most of the groundbreaking altcoin projects. Interestingly, Cronos blockchain past performance had exhibited rapid volatility throughout the year. CRO crypto turned out to be one of the innovative projects to look out for in the long term. “It’s no surprise that projects lacking a strong real-world use case are being delisted,” Cassidy said. “We’ve also seen this with other coins such as Ripple who also had regulatory scrutiny. There’s little information available on the legal stance of Cardano at this stage, so it’s difficult to gather further insight.” To be clear, I’m not advocating buying into the red ink for Crypto Coin. Usually, when tradable assets lose double digits over a short time period, there’s a reason for it. Rarely is that reason good. Further, I don’t have evidence that traders who dumped out of their CRO holdings are acting irrationally.
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Vi använder cookies för att förbättra din upplevelse. Genom att fortsätta besöka hemsidan accepterar du att vi använder dina cookies. Ovan beskrivna effekter kräver inte medicinsk intervention. Vanligtvis går de över snabbt och på egen hand. I annat fall bör du kontakta läkare. Cialis Generisk är en effektiv och prisvärd medicin för att förbättra potensen. Apoteket garanterar läkemedlets kvalitet. Skulle du vilja få mer information finns omfattande material för detta på webbplatsen. Vill du bli medlem klickar du bara på «Bli medlem». Vi har goda nyheter till alla killar som är sugna på att köpa Cialis. Du behöver inte besöka läkaren och berätta om dina pinsamma problem med snoppen alternativt skiljas med förmögenheter hos Apoteket för att erhålla potensmedel. I stället kan du problemfritt och diskret ackvirera paketet här via nätsidan. Du får skyndsam och ohotad leverans direkt till trappan och stöd från vår kundtjänst vid anspråk. Vi håller öppet konstant och du är alltid välkomnad att införskaffa hjälpmedel från oss.
These symbols will be available throughout the site during your session. Request ID: 82709b3bacaffbe2 It is impossible to accurately predict the future price of Dogecoin in USD or any other fiat currency. You can use the Dogecoin price chart to make reasonable assumptions of where the price of Dogecoin might end up by 2030. But remember that past performance does not guarantee future returns.\n Copyright 2023 Nexo. All rights reserved. In 3 weeks Dollar to Dogecoin forecast on Thursday, December, 7: price 11.494 coins, maximum 12.346, minimum 10.753. USD to DOGE prediction on Friday, December, 8: price 11.765 coins, maximum 12.658, minimum 10.989. Dollar to Dogecoin forecast on Monday, December, 11: price 11.765 coins, maximum 12.658, minimum 10.989. USD to DOGE prediction on Tuesday, December, 12: price 11.765 coins, maximum 12.658, minimum 10.989. Dollar to Dogecoin forecast on Wednesday, December, 13: price 11.494 coins, maximum 12.346, minimum 10.753.
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Crypto Blackmail Scam – Scammer sends emails or physical mails to victims saying they have personal information about the victim or embarrassing or compromising photos or videos. They scammer then threatens to make these things personal information public unless the victim pays them in cryptocurrency. Summary: In Vietnam, purchasing Bitcoin and other cryptocurrencies is becoming progressively easier, although it’s yet to receive official recognition from the State Bank of Vietnam. Despite this, individuals and companies can engage in cryptocurrency activities, making use of popular payment gateways like bank transfers for transactions involving Vietnamese Dong (VND). Ethereum experienced a major slump last year, losing 70% of its value between November and June, which is about on par with other major cryptocurrencies. The price is on the rise again, so this might be the right time for investors who’ve been waiting to test the cryptocurrency waters. The coin might also appeal to current investors who bought high and would benefit from dollar-cost averaging.