Through the General Resolution 5673 of the Customs Collection and Control Agency and the Ministry of Agriculture, Livestock and Fisheries, it was established that the registration and authorization of collection plants, processing and industrialization of grains and derivatives will be carried out through the “SISA” Simplified Agricultural Information System, with the direct interaction between both organisms.
The resolution eliminates the obligation to register in the Single Registry of Operators of the “Ruca” agroindustrial chain for the subjects included in the area of grains, their products, by -products and/or derivatives.
The RUCA will maintain its faculties for technical aptitude control of the establishments, as well as those of commercial and sanctioning control.
How will the new system work?
From the entry into force of the resolution, from Errepar they indicate that the requests for high, modification and/or reactivation of plants carried out by the operators will be managed through the SISA, through the service with fiscal key called “SISA – Commercial Control”.
The DNNCA will be responsible for analyzing and resolving these applications within a maximum period of 45 days from its presentation, being able to require additional documentation if it considers it necessary.
The resolution adopted, together with its foundation, It will be communicated to the ark through the same service and the electronic document management system for registration in the SISA.
In case of rejection or disqualification of a plant or operator for regulatory breaches, the interested party You can present a disagreement before the DNNCA.
On the other hand, the regulations provide for the ex officio migration to the SISA of the register of enabled plants and in force in the Ruca the day before the entry into force of this resolution.
However, the information of operators with registration or activity suspended in the RUCA will not be migrated, who must manage the registration in the SISA if applicable. Applications in process at the time of migration will be without effect.
ARCA will make available to the DNNCA, through the “SISA – Commercial Control” service, relevant information of the operators and their plants, including identifying data, homes, history of state changes and storage or grinding capabilities.
Personal Assets: What amount will ark for the Informative Declaration
General Resolution 5531/2024 eliminated the obligation to present the Affinitative Survey of Income, Expenses, Admitted Deductions and Withholdings suffered, among others, in accordance with what was established by General Resolution 4003/2017.
Therefore, as of fiscal period 2023, even, when the gross amount of income obtained in the fiscal year, it is equal to or greater than the amount published annually by ark, only the goods must be informed as of December 31 of each year, valued according to the current provisions of the Tax on Personal Assets.
From the Professional Council of Porteño Economic Sciences, they indicate that the previous norm (General Resolution AFIP 5349/2023), contained an adjustment in accordance with article 30 of the Law on Profit Tax, using the coefficient of variation of the average taxable remuneration of stable workers (Ripte).
With this variation, a threshold of $ 15,917,863.58 for the 2023 period had been established, below which it was not necessary to present the informative declaration. With the October 2024 Ripte Index being 2,7251, the new amount for the 2024 period rises to $ 43,378,025.84, this being the value from which the presentation of the declaration is required.
However, Law 27,743 on palliative and relevant fiscal measures modified the adjustment method, adopting the coefficient derived from the variation of the consumer price index (CPI). According to this new criterion, the index for period 2024 is 2,1776, which sets the presentation threshold at $ 34,663,317.15.
Therefore, it is likely that the update will be chosen using the CPI, which would result in a lower value than the one that would have been determined with the previous method based on the ripte.
