{"id":931,"date":"2025-03-26T15:40:21","date_gmt":"2025-03-26T18:40:21","guid":{"rendered":"https:\/\/fabetti-bertani.com.ar\/circulars\/"},"modified":"2025-04-15T14:12:13","modified_gmt":"2025-04-15T17:12:13","slug":"circulars","status":"publish","type":"page","link":"https:\/\/fabetti-bertani.com.ar\/en\/circulars\/","title":{"rendered":"Circulars"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"931\" class=\"elementor elementor-931 elementor-222\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-affa244 e-con-full animated-slow e-flex elementor-invisible e-con e-parent\" data-id=\"affa244\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a51c9e8 elementor-widget elementor-widget-heading\" data-id=\"a51c9e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Circulars<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f30f5b animated-slow e-flex e-con-boxed elementor-invisible e-con e-parent\" data-id=\"3f30f5b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-328f94c e-con-full e-flex e-con e-child\" data-id=\"328f94c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4144e5a elementor-widget elementor-widget-elementskit-heading\" data-id=\"4144e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_center   ekit_heading_tablet-   ekit_heading_mobile-\"><h2 class=\"ekit-heading--title elementskit-section-title \">Download the Latest Updates<\/h2>\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p>In our circulars section, you will find the most recent updates on tax and corporate legislation.<\/p>\n<p>These documents are available to help you stay informed about regulatory changes and their impact.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b90984c e-con-full e-flex e-con e-parent\" data-id=\"b90984c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7bec40f e-con-full e-flex e-con e-child\" data-id=\"7bec40f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8e9d6c9 e-con-full e-flex e-con e-child\" data-id=\"8e9d6c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ba6d8f elementor-widget elementor-widget-heading\" data-id=\"8ba6d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><h3 data-elementor-setting-key=\"title\" data-pen-placeholder=\"Teclea aqu\u00ed...\">Taxes<span style=\"font-size: 1.5rem;font-weight: 600\"><\/span><\/h3><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e4edc9 elementor-widget elementor-widget-wpcp-useyourdrive\" data-id=\"4e4edc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpcp-useyourdrive.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id='wpcp-0868dcc6eb89710a67a6738f0ea910e3' class='wpcp-container'><div id='UseyourDrive' class=' files  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class=\"wpcp-browser-container-tree\" data-show-tree='0'>\r\n        <div class=\"wpcp-container-overlay\"><\/div>\r\n        <div class=\"nav-header\">\r\n            <a class=\"nav-tree-toggle entry-info-button\" tabindex=\"0\" title=\"Display folder tree\">\r\n                <i class=\"eva eva-arrowhead-left-outline\"><\/i>\r\n            <\/a>\r\n        <\/div>\r\n        <div class=\"wpcp-browser-tree\"><\/div>\r\n    <\/div>\r\n    <div class=\"wpcp-browser-container-content\">\r\n                <div class=\"nav-header nav-header-has-breadcrumb\">            <a class=\"nav-tree-toggle entry-info-button\" tabindex=\"0\" title=\"Display folder tree\">\r\n                <i class=\"eva eva-arrowhead-left-outline\"><\/i>\r\n            <\/a>\r\n            <a class=\"nav-home entry-info-button\" title=\"Go back to the start folder\" tabindex=\"0\">\r\n                <i class=\"eva eva-home-outline\"><\/i>\r\n            <\/a>\r\n            <div class=\"nav-title\">Loading...<\/div>\r\n                        <a class=\"nav-search entry-info-button\" tabindex=\"0\">\r\n                <i class=\"eva eva-search\"><\/i>\r\n            <\/a>\r\n\r\n            <div class=\"tippy-content-holder search-wrapper\">\r\n                <a class=\"search-icon search-submit\" href=\"javascript:;\"><i class=\"eva eva-search\"><\/i><\/a>\r\n                <input class=\"search-input\" name=\"q\" type=\"search\" autocomplete=\"off\" size=\"40\" aria-label=\"Search\" placeholder=\"Search for files\" \/>\r\n                <a class=\"search-remove\" href=\"javascript:;\" title=\"Clear\"><i class=\"eva eva-close\"><\/i><\/a>\r\n            <\/div>\r\n            \r\n            <a class=\"nav-sort entry-info-button\" title=\"Sort options\">\r\n                <i class=\"eva eva-options\"><\/i>\r\n            <\/a>\r\n            <div class=\"tippy-content-holder sort-div\">\r\n                <ul class='nav-sorting-list'>\r\n                    <li><a class=\"nav-sorting-field nav-name sort-selected\" data-field=\"name\" title=\"Name\">\r\n                            Name                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-size \" data-field=\"size\" title=\"Size\">\r\n                            Size                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-modified \" data-field=\"modified\" title=\"Modified\">\r\n                            Modified                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-created \" data-field=\"created\" title=\"Date of creation\">\r\n                            Date of creation                        <\/a>\r\n                    <\/li>\r\n                    <li class=\"list-separator\">&nbsp;<\/li>\r\n                    <li><a class=\"nav-sorting-order nav-asc \" data-order=\"asc\" title=\"Ascending\">\r\n                            Ascending                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-order nav-desc sort-selected\" data-order=\"desc\" title=\"Descending\">\r\n                            Descending                        <\/a>\r\n                    <\/li>\r\n                <\/ul>\r\n            <\/div>\r\n\r\n            <a class=\"nav-gear entry-info-button\" title=\"More actions\">\r\n                <i class=\"eva eva-more-vertical-outline\"><\/i>\r\n            <\/a>\r\n            <div class=\"tippy-content-holder gear-div\" data-token=\"0868dcc6eb89710a67a6738f0ea910e3\">\r\n                <ul data-id=\"0868dcc6eb89710a67a6738f0ea910e3\">\r\n\r\n                                        <li style=\"display: none\"><a class=\"nav-layout nav-layout-grid\" title=\"Thumbnails view\">\r\n                            <i class=\"eva eva-grid-outline eva-lg\"><\/i>Thumbnails view                       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            <\/svg>\r\n                            <\/div>\r\n            <div class=\"ajax-filelist\">\r\n                <div class='files'>\r\n                    <div class=\"folders-container\"><div class=\"entry folder skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n                <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\r\n<div class=\"entry folder skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n                <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\r\n<div class=\"entry folder skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n                <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\r\n<\/div>\r\n                    <div class=\"files-container\"><div class=\"entry file skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n         <div class=\"entry_thumbnail skeleton skeleton-img\"><\/div>        <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                        <div class=\"entry-info-modified-date skeleton skeleton-text-small\"><\/div>\r\n            <div class=\"entry-info-size skeleton skeleton-text-small\"><\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\r\n<div class=\"entry file skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n         <div class=\"entry_thumbnail skeleton skeleton-img\"><\/div>        <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                        <div class=\"entry-info-modified-date skeleton skeleton-text-small\"><\/div>\r\n            <div class=\"entry-info-size skeleton skeleton-text-small\"><\/div>\r\n                    <\/div>\r\n    <\/div>\r\n<\/div>\r\n<div class=\"entry file skeleton-entry\">\r\n    <div class=\"entry_block\">\r\n         <div class=\"entry_thumbnail skeleton skeleton-img\"><\/div>        <div class=\"entry-info\">\r\n            <div class=\"entry-info-icon skeleton skeleton-icon\"><\/div>\r\n            <div class=\"entry-info-name\"><span class=\"skeleton skeleton-text\"><\/span><\/div>\r\n                        <div 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class=\"wpcp-info-content\">\r\n                    <div class=\"wpcp-info-close entry-info-button\">\r\n                        <i class=\"eva eva-close eva-lg\" aria-hidden=\"true\"><\/i>\r\n                    <\/div>\r\n                    <div class=\"wpcp-info-thumbnail\"><\/div>\r\n                    <div class=\"wpcp-info-list\"><\/div>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n<\/div><\/div><\/div><div class='wpcp-module-script'><script type='text\/javascript'>if (typeof(jQuery) !== 'undefined' && typeof(jQuery.cp) !== 'undefined' && typeof(jQuery.cp.UseyourDrive) === 'function') { jQuery('#UseyourDrive-0868dcc6eb89710a67a6738f0ea910e3').UseyourDrive(UseyourDrive_vars); };<\/script><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3317a6 e-con-full e-flex e-con e-child\" data-id=\"f3317a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c69bf8 elementor-widget elementor-widget-heading\" data-id=\"7c69bf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><h3 data-elementor-setting-key=\"title\" data-pen-placeholder=\"Teclea aqu\u00ed...\">Others<span style=\"font-size: 1.5rem;font-weight: 600\"><\/span><\/h3><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c2ff98 elementor-widget elementor-widget-wpcp-useyourdrive\" data-id=\"4c2ff98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpcp-useyourdrive.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id='wpcp-9d2ae2f5ce151419b940a417fa598829' class='wpcp-container'><div id='UseyourDrive' class=' files  wpcp-has-scroll-to-top' data-module-id='wpcp-9d2ae2f5ce151419b940a417fa598829' style='display:none'><noscript><div 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eva-search\"><\/i>\r\n            <\/a>\r\n\r\n            <div class=\"tippy-content-holder search-wrapper\">\r\n                <a class=\"search-icon search-submit\" href=\"javascript:;\"><i class=\"eva eva-search\"><\/i><\/a>\r\n                <input class=\"search-input\" name=\"q\" type=\"search\" autocomplete=\"off\" size=\"40\" aria-label=\"Search\" placeholder=\"Search for files\" \/>\r\n                <a class=\"search-remove\" href=\"javascript:;\" title=\"Clear\"><i class=\"eva eva-close\"><\/i><\/a>\r\n            <\/div>\r\n            \r\n            <a class=\"nav-sort entry-info-button\" title=\"Sort options\">\r\n                <i class=\"eva eva-options\"><\/i>\r\n            <\/a>\r\n            <div class=\"tippy-content-holder sort-div\">\r\n                <ul class='nav-sorting-list'>\r\n                    <li><a class=\"nav-sorting-field nav-name \" data-field=\"name\" title=\"Name\">\r\n                            Name                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-size \" data-field=\"size\" title=\"Size\">\r\n                            Size                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-modified sort-selected\" data-field=\"modified\" title=\"Modified\">\r\n                            Modified                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-field nav-created \" data-field=\"created\" title=\"Date of creation\">\r\n                            Date of creation                        <\/a>\r\n                    <\/li>\r\n                    <li class=\"list-separator\">&nbsp;<\/li>\r\n                    <li><a class=\"nav-sorting-order nav-asc \" data-order=\"asc\" title=\"Ascending\">\r\n                            Ascending                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-sorting-order nav-desc sort-selected\" data-order=\"desc\" title=\"Descending\">\r\n                            Descending                        <\/a>\r\n                    <\/li>\r\n                <\/ul>\r\n            <\/div>\r\n\r\n            <a class=\"nav-gear entry-info-button\" title=\"More actions\">\r\n                <i class=\"eva eva-more-vertical-outline\"><\/i>\r\n            <\/a>\r\n            <div class=\"tippy-content-holder gear-div\" data-token=\"9d2ae2f5ce151419b940a417fa598829\">\r\n                <ul data-id=\"9d2ae2f5ce151419b940a417fa598829\">\r\n\r\n                                        <li style=\"display: none\"><a class=\"nav-layout nav-layout-grid\" title=\"Thumbnails view\">\r\n                            <i class=\"eva eva-grid-outline eva-lg\"><\/i>Thumbnails view                        <\/a>\r\n                    <\/li>\r\n                    <li><a class=\"nav-layout nav-layout-list\" title=\"List view\">\r\n                       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