The Argentine Federation of Professional Councils of Economic Sciences (FACPCE) warn of anomalies in the measure, both from the operational aspect and from the universe of obligated subjects.
through the RG 5,329 provided for a control procedure and a new collection regime for the Value Added Tax (VAT). The first is the so-called Fiscal Monitoring that will verify the compliance of taxpayers, in principle legal entities, in a systemic manner.
The other novelty is provided in Title II of the aforementioned resolution and implements the application of a VAT perceptive regime on all sales operations of food products for human consumption, beverages, personal hygiene and cleaning items, except for meat and edible offal, fruit, legumes and vegetables and bread, cookies, bakery and/or pastry bills, cookies and biscuits.
Request for review and extension
This regime is imminently coming into force, more precisely next April 1st. Analyzing your concrete application professionals in economic sciences found a series of drawbacks, both from the operational aspect and from the universe of subjects that includes the obligation, due to the minimum amount provided, as well as from the conceptual.
Reason for it, The Argentine Federation of Professional Councils of Economic Sciences (FACPCE) addressed the Federal Administrator, Carlos Castagneto, in order to request the review of the perception regime which, on the other hand, has received doctrinal criticism, the postponement of its entry into force, for a minimum period of 90 days, in order to grant more time for the adaptation of the systems and facilitate its compliance.
In this regard, the institution listed a series of drawbacks that justify the request. In this line, the following stand out:
- The minimum amount not reached by the regime of $60 seems insignificant, since it reaches net sales greater than $2,000, with which practically all operations carried out between registered managers (RI) will be covered by the regime.
- With the entry into force set as of 4/1/23, the entity understands that the majority of micro, small and medium-sized companies will not have the material time or financial availability to implement and adapt their IT and billing systems to the requirements that demands this new tax obligation, generating the impossibility of complying with said regime.
- The definition of the operations reached is extremely broad, ambiguous and imprecise, since it refers to the sale of: a) food products for human consumption, b) beverages, c) personal hygiene items and d) cleaning items. And they cite and wonder if the sales of: candies, ice creams, mineral water, soaps, disposable handkerchiefs, brushes, and endless minor products for daily use have been reached. Therefore, they request a more precise definition of each category.
- It turns out that the universe of subjects reached and obligated is practically all the IRs that carry out the operations reached. Consequently, they ask that some type of economic parameter be established, such as billing levels for the year 2022, or classify as SMEs, in order not to be affected by the obligations of Title II of the RG. 5329.
The note representing the 24 Professional Councils of the country was raised with the signature of the president of the FACPCE, Silvio M. Rizza, and the secretary. Catherine Nunez.