Declaración de importes significativos en el formulario CM05


La Comisión Arbitral reglamentó el procedimiento a seguir cuando se deban informar montos superiores a 9.999.999.999,99 en el formulario CM05.

La presente resolución general establece que se deberán declarar en miles de pesos la totalidad de los campos correspondientes a los siguientes ítems, en caso de que existan montos superiores a la cifra mencionada:

  • Declaración de Actividades
  • Determinación del Coeficiente Unificado

Cabe destacar que, en caso de utilizar el presente mecanismo, se deberá informar por nota a la Comisión Arbitral.

Asimismo, se otorga plazo hasta el día 31 de octubre de 2010 para efectuar las presentaciones de las declaraciones juradas CM05 bajo la presente modalidad.


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