From the beginning of the activity, the simplified joint-stock companies (SAS) that are reached by the benefits of the “Support to Entrepreneurial Capital” -L. 27349 – may issue “A” class vouchers, without having to review the asset requirements, formalities and other conditions to determine if they can issue the aforementioned vouchers instead of the “M” type. These companies are not exempt from complying with the quarterly information system of operations – RG (AFIP) 1575, Tít. V-.
We point out that the AFIP will conduct a permanent monitoring of the behavior of the aforementioned companies, in order to evaluate whether it is appropriate to maintain the authorization to issue “A” class vouchers or whether they should be entitled to issue “M” class vouchers.
Finally, we emphasize that these provisions are applicable from 1/9/2017.