Artículo 1
MODIFIQUENSE los Artículos 1º, 2º, 4° y 10 de la Resolución General N° 29 del 14 de mayo de 2010, los cuales quedan redactados de la siguiente forma: "Art. 1º.- A los efectos de la aplicación de la presente Resolución, se tendrá en cuenta lo siguiente: Bloqueo de las Autorizaciones: Proceso automático mediante el cual la Administración Tributaria (SET), imposibilita a las empresas gráficas habilitadas, la gestión de nuevas solicitudes de impresión y timbrado de documentos. Se genera por la comisión de los hechos señalados en el Artículo 2º del presente Reglamento. Inhabilitación temporal o definitiva: Sanción aplicada por la Administración Tributaria, mediante la cual se suspende en forma temporal o definitiva, las autorizaciones otorgadas a las empresas gráficas para gestionar nuevas solicitudes de impresión y timbrado de documentos. Reincidencia: Se configura por la comisión de una nueva infracción del mismo tipo, antes de transcurridos 5 (cinco) años de la aplicación por la Administración en virtud a resolución firme, y ejecutoriada de la sanción correspondiente a la infracción anterior. Diferir (Difieran): Cuando los datos que consten en la autorización de Impresión y timbrado otorgada por la SET, se encuentren impresos en los documentos, en forma incompleta o con error." "Art. 2º.- Causales de Bloqueo de Autorización: 1.- Procede el bloqueo automático de las autorizaciones, cuando las empresas gráficas habilitadas: a. No reporten la impresión o cancelación de impresión de los documentos timbrados, dentro de los 3 días corridos posteriores a la fecha en que obtuvieron la autorización de impresión y timbrado; b. No reporten la entrega de documentos o no comuniquen la baja de los mismos, dentro de los 90 días corridos, posteriores a la fecha en que obtuvieron la autorización de impresión y timbrado; c. No se encuentren al día en sus obligaciones tributarias. 2.- La Administración Tributaria dispondrá el Bloqueo de las Autorizaciones de las imprentas habilitadas cuando: a. Obstaculicen el ingreso al establecimiento a los funcionarios para la verificación; b. No proporcionen información o elementos solicitados por los funcionarios responsables de la verificación; c. No actualicen datos de domicilio, teléfono y dirección de correo electrónico, que impidan la comunicación efectiva con las mismas; o d. Por cualquier otra situación que efectivamente imposibilite la verificación. El bloqueo al que se refiere el presente artículo no sustituye a las sanciones administrativas que correspondan por las infracciones y contravenciones cometidas por la empresa gráfica habilitada en su condición de contribuyente, o a las sanciones previstas en la presente Resolución " Art. 4º.- Procede la inhabilitación temporal o definitiva de la autorización para imprimir documentos timbrados a las empresas gráficas habilitadas que incurran en las siguientes infracciones: 1. Infracciones relacionadas a la Habilitación | | PLAZO DE INHABILITACIÓN | | 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