In 2021, faced with a similar situation due to a presentation by the Professional Council of Economic Sciences of the City of Buenos Aires, the AFIP opted to extend the expirations in the terms of the claim, and the precautionary measure adopted at that time became abstract.
Last week, Judge Macarena Marra Giménez issued a precautionary measure in response to a claim from the Professional Council of CABA, which asked him to order the AFIP to suspend the due dates of taxes until July 12. The magistrate then issued a second measure granting the precautionary measure to the entity that represents the professionals.
Over there, He specified that the ruling only benefits the accountants registered in the Professional Council of Buenos Aires, who was the one who filed the claim. In addition to this, clients who have formally delegated to their accountant the power to act on their behalf before the body are covered. But according to interpretations, the measure includes accountants who settle taxes with the personal passwords of their clients. Checking that is almost impossible.
The AFIP warned in a note that “facing the precautionary measure issued by a court of 1st instance, the AFIP reiterates that the due dates for taxes on Personal Assets and Profits scheduled for June 23, 24 and 27 are in force ”. The text adds: “As indicated by the AFIP, the measure only reaches professionals enrolled in the Council of Economic Sciences of the City of Buenos Aires by their own sworn statements and when said professionals exercise a formal and verifiable relationship with their clients.” The organism “reawill carry out the corresponding controls to verify the existence of said contractual relationship”, he specified in a statement, noting that “the tax key is personal and non-transferable and should only be used by each of the taxpayers”.
In this sense, the AFIP pointed out that “It is not legal for another person to enter with a tax code that is not their own to carry out procedures such as the presentation of an affidavit”, and warned that “it will verify through its information security areas the correct use of fiscal codes.”
It is expected that, beyond the particular case, the entity seeks a ruling from a higher court that ratifies the power to set the expiration of the taxes in order to avoid future legal actions.
For their part, the accountants complain about the delay that the AFIP has in enabling the applications to settle taxes. In the case of Earnings and Personal Assets, which corresponds to the 2021 fiscal period, the agency made the resource available in May. The professionals consider that they could have been enabled in January, but that the technical officials give priority to other tasks.
Source: Ambito
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