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Wednesday, June 29, 2022

AFIP warns that the expiration suspension is not for everyone

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The agency defined as “unfortunate” the interim measure issued by a Federal Contentious Administrative Court No. 12, in charge of Judge Macarena Marra Giménez and clarified that it only reaches professionals enrolled in the Professional Council of Economic Sciences of the City of Buenos Aires. “This implies that the judicial decision only contemplates their own sworn statements and the cases in which said professionals intervene as representatives of clients who have formally delegated access to AFIP services. The agency will verify the correct use of the fiscal codes “they added.

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And they reiterated: “It does not reach any taxpayer. Also those professionals who consider can self-exclude and make their presentations. By case, Those who make their own declarations must make the presentation according to the deadlines established by current regulations.

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“Neither are those registered in Buenos Aires who decide to exclude themselves from collective action nor economic professionals from the rest of the country”.

Meanwhile, the agency questioned the judge’s decision and stated: “It is unfortunate that a judge of first instance dictates, contrary to the procedures provided for in the law, an interim measure that intends to harm the capacity of the State to collect taxes. This is a serious fact that affects co-participation and, therefore, the financing of the provinces and municipalities throughout the country. The legal areas of the AFIP will present this Thursday the report required by the justice.”

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The body led by Mercedes Marco Del Pontalso recalled that “with the intention of facilitating and simplifying compliance tasks, the AFIP had already extended the deadline to submit the sworn statements and, if applicable, make the income tax balances, Personal and Cedular Assets for individuals and undivided estates corresponding to the fiscal period 2021”.

General Resolution No. 5192/2022, published in the Official bulletin on May 27, it defined that the deadlines for the presentations and corresponding payments of the taxes on Income, Personal Assets and Identification Cards for the fiscal period 2021 are the following:

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