The aforementioned program will be implemented by means of a Risk Matrix of Fiscal Indicators, which will determine an applicable index to carry out the pertinent controls at the time of the presentation of the affidavits for each fiscal period -according to the type of tax in question- and which will be made from all the sworn statements submitted in the last 12 months for monthly fiscal period taxes and in the last 3 years for taxes with an annual fiscal period.
Regarding value added tax, the index to be applied will be determined based on the relationship -by economic activity- between total tax debits and credits for each fiscal period, in addition to other variables.
In relation tol Income tax corresponding to legal personsthe index to be applied will be determined based on the relationship -by economic activity- between the determined tax and the total income declared for each fiscal period, among other variables.
All the information related to the program, the schedule of the new taxes that will be implemented and the details of the applicable parameters and indices can be consulted on the “Fiscal Monitoring Program” microsite.
Value Added Tax Collection Regime
In turn, the AFIP establishes a value-added tax collection regime applicable to sales operations of food products for human consumption, beverages, personal hygiene and cleaning items. Those responsible registered in the value added tax that carry out the sales operations indicated in the preceding paragraph are obliged to act as collection agent.
Likewise, they will be subject to this system of perception those responsible registered in the value added tax that acquire the products detailed in article 6.
The amount of the perception to practice will be determined by applying, on the net price of the operation that results from the invoice or equivalent document, the rate of 3%. The percentage indicated in the preceding paragraph will be 1.50% in the cases of operations that are taxed with the rate equivalent to 50%.
It will correspond to make the collection only when the amount thereof exceeds $60, a limit that will operate in relation to each of the transactions reached by this regime.
The Perception Regime It will be applicable for taxable events that are perfected from April 1, 2023, inclusive.
Source: Ambito
