Now through the General Resolution 5185/2022 -published in the Official Gazette- the collecting entity defined the procedures to be followed by compliant taxpayers who agreed to accelerated amortization.
Thus, it specified the characteristics that the invoices or equivalent documents must have that support the disbursements made for the purchase of amortizable personal property and/or for the execution of infrastructure works.
According to the provisions, the micro and small companies that have accessed the benefit must access the service “SIR Sistema Integral de Recoveries”, option “F. 8142 Web – Accelerated Amortization – Earnings Law 27,653”. The information to be entered must contain a special report issued by an independent public accountant, with his signature certified by the professional council or association that governs the registration, which will be issued regarding the existence, legitimacy and affectation of the productive activity of the fixed assets. included in the presentation, explained the AFIP.
In addition, it clarified that the date of authorization of the asset and the fiscal year for which it is obliged to state the registration in the affidavit of the Income Tax must be recorded.
The agency pointed out that although with the publication of the General Resolution the rule comes into force, the new functionalities in the “SIR Comprehensive Recovery System” service will be available from next Friday.
Finally, he indicated that micro and small companies whose fiscal year ended on December 31, 2021, due in May of this year, will have time to provide the information, exceptionally, until May 6, 2022.
Source: Ambito
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