{"id":1328,"date":"2017-11-27T11:13:20","date_gmt":"2017-11-27T11:13:20","guid":{"rendered":"http:\/\/www.dgrsantiago.gob.ar\/?post_type=ufaq&#038;p=1328"},"modified":"2019-01-09T15:02:24","modified_gmt":"2019-01-09T15:02:24","slug":"quienes-son-los-sujetos-responsables-en-el-impuesto-f-r-s-y-cuales-son-sus-obligaciones","status":"publish","type":"ufaq","link":"http:\/\/www.dgrsantiago.gov.ar\/?ufaq=quienes-son-los-sujetos-responsables-en-el-impuesto-f-r-s-y-cuales-son-sus-obligaciones","title":{"rendered":"\u00bfQUI\u00c9NES SON LOS SUJETOS RESPONSABLES EN EL IMPUESTO F.R.S. Y CU\u00c1LES SON SUS OBLIGACIONES?"},"content":{"rendered":"<style>.ewd-ufaq-post-margin-symbol span {\nmargin-top:15px;\n}\n\n.ufaq-faq-title-text {\nfloat:left;\nwidth:90%;\nbackground-color:#9aca3c;\ncolor:white;\npadding:17px;\nmargin-bottom:17px!important;\n}<\/style><div  class=\"ewd-ufaq-faq-list ewd-ufaq-page-type-load_more\" id='ewd-ufaq-faq-list'>\n\n\t<input type='hidden' name='include_category' value='' id='ewd-ufaq-include-category' \/>\n<input type='hidden' name='exclude_category' value='' id='ewd-ufaq-exclude-category' \/>\n<input type='hidden' name='orderby' value='date' id='ewd-ufaq-orderby' \/>\n<input type='hidden' name='order' value='desc' id='ewd-ufaq-order' \/>\n<input type='hidden' name='post_count' value='-1' id='ewd-ufaq-post-count' \/>\n<input type='hidden' name='current_url' value='\/index.php?rest_route=%2Fwp%2Fv2%2Fufaq%2F1328' id='ewd-ufaq-current-url' \/>\n\t\n\t\n\t<div class='ewd-ufaq-faqs'>\n\n\t\t<div  class=\"ewd-ufaq-faq-div ewd-ufaq-faq-column-count-one ewd-ufaq-faq-responsive-columns- ewd-ufaq-faq-display-style-default ewd-ufaq-can-be-toggled\" id='ewd-ufaq-post-1328-i21vblMXek' data-post_id='1328'>\n\n\t<div class='ewd-ufaq-faq-title ewd-ufaq-faq-toggle'>\n\t\n\t<a class='ewd-ufaq-post-margin'  href='http:\/\/www.dgrsantiago.gov.ar\/?ufaq=quienes-son-los-sujetos-responsables-en-el-impuesto-f-r-s-y-cuales-son-sus-obligaciones'>\n\n\t\t<div class='ewd-ufaq-post-margin-symbol ewd-ufaq-square'>\n\t\t\t<span >A<\/span>\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-faq-title-text'>\n\n\t\t\t<h4>\n\t\t\t\t\u00bfQUI\u00c9NES SON LOS SUJETOS RESPONSABLES EN EL IMPUESTO F.R.S. Y CU\u00c1LES SON SUS OBLIGACIONES?\t\t\t<\/h4>\n\n\t\t<\/div>\n\n\t\t<div class='ewd-ufaq-clear'><\/div>\n\n\t<\/a>\n\t\n<\/div>\n\t\n\t<div class='ewd-ufaq-faq-body ' >\n\n\t\t\n\t\t\t\n\t\t\n\t\t\t<div class='ewd-ufaq-post-margin ewd-ufaq-faq-post'>\n\t<p>Los\u00a0<strong>Empleadores<\/strong> son los Responsablesde:<\/p>\n<ul>\n<li>Inscribirse como Contribuyentes del Impuesto FRS.<\/li>\n<li>Actuar como Agentes de Retenci\u00f3n sobre sus empleados.<\/li>\n<li>Ingresar al Fisco la totalidad del impuesto (Aportes y Contribuciones).<\/li>\n<\/ul>\n<p>La <strong>LEY N\u00ba 7.271<\/strong> establece:<br \/>\n<strong>ART. 10\u00ba.-<\/strong> Der\u00f3gase, a partir del 1\u00ba de Enero de 2.019, las Leyes N\u00ba 5.352 y 5.595 y toda otra norma relativa al Impuesto \u00abFondo de Reparaci\u00f3n Social\u00bb.<\/p>\n<\/div>\n\t\t\n\t\t\t<div class='ewd-ufaq-faq-custom-fields'>\n\n\t\n<\/div>\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t\t\t\n\t\t\n\t<\/div>\n\n<\/div>\n\t<\/div>\n\n\t\n<\/div>","protected":false},"excerpt":{"rendered":"<p>A \u00bfQUI\u00c9NES SON LOS SUJETOS RESPONSABLES EN EL IMPUESTO F.R.S. Y CU\u00c1LES SON SUS OBLIGACIONES? Los\u00a0Empleadores son los Responsablesde: Inscribirse como Contribuyentes del Impuesto FRS. Actuar como Agentes de Retenci\u00f3n sobre sus empleados. Ingresar al Fisco la totalidad del impuesto (Aportes y Contribuciones). La LEY N\u00ba 7.271 establece: ART. 10\u00ba.-<\/p>\n","protected":false},"author":1,"comment_status":"closed","ping_status":"closed","template":"","ufaq-category":[28],"ufaq-tag":[],"_links":{"self":[{"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=\/wp\/v2\/ufaq\/1328"}],"collection":[{"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=\/wp\/v2\/ufaq"}],"about":[{"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=\/wp\/v2\/types\/ufaq"}],"author":[{"embeddable":true,"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1328"}],"wp:attachment":[{"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1328"}],"wp:term":[{"taxonomy":"ufaq-category","embeddable":true,"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fufaq-category&post=1328"},{"taxonomy":"ufaq-tag","embeddable":true,"href":"http:\/\/www.dgrsantiago.gov.ar\/index.php?rest_route=%2Fwp%2Fv2%2Fufaq-tag&post=1328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}