It is a measure aimed at benefiting small and medium enterprises. Due to the Retentions Regime in Bank Accounts, prosecutors collect amounts of more that remain in favor of the taxpayer.
The Collection Agency of the Province of Buenos Aires (ARBA) will implement an aliquot reduction scheme of the tax on Public Income, Automotive and Real Estate For cases of SMEs and micropymes that have balances in favor, as a product of withholdings in bank accounts, Meanwhile will expand at $ 3.5 million The amount to automatically returns.
“We project a Set of measures that aim to relieve fiscal burden and simplify procedures for companies, SMEs and Micropymes. These are initiatives designed to accompany the productive sector in a difficult economic context, facilitating compliance and taking care of working capital, “they said from Arba.
What are the new measures
New Risk Regime 0 – SAF 0: Designed for companies, SMEs and micropymes. It allows taxpayers to meet the conditions established in this new regime to avoid the accumulation of balances in favor (SAF), through an adjustment of the aliquots so that the withholdings and perceptions do not exceed the tax to be paid for each company. In cases where a SAF is also generated, an automatic aliquot reduction will be applied ex officio.
Suspension of precautionary measures: Until the end of the year, embargoes will not be practiced in bank accounts due to tax debts. Debts are going to continue claiming, but without affecting the working capital that companies need to operate day by day.
Improvement of the Saf Express return system: The maximum amount to access the automatic process rises from $ 1 million to $ 3.5 million, which represents an increase of 250%.
The measure covers taxes on Gross, real estate and car revenuesand are returned within a period of Up to 72 business hours, which is in the bank account declared by CBU.
Recently Arba reported that he decided not to update in the values of patrimonial taxes corresponding to those of automobile and real estate in the installments of August and September, which will maintain the same amounts as those issued above.
In detail, the August 13 beat quota 4 of the urban real estate tax, in its built and wasteland components. On September 9, share 4 of the Automotive Tax will do, while on September 11 the expiration of quota 3 of the rural real estate and the complementary real estate will operate.
For 2025, in The framework of the extension of the current tax law, the scheme without increases for patrimonial taxes was maintained. Only an accumulated update of 18%was applied, Distributed in quotas 2 and 3 of the urban real estate and the car, calculated on values of February 2024. For the rural real estate, the increase was even lower, only exceeding 8%.
Source: Ambito
