It did so through Decree 260/2023 published today in the Official Gazette that exempts the payment of Income Tax to remuneration received by doctors, assistants and health technicians for mandatory duty calls.
Originally, the lower house had provided that the sums paid were only reached when they exceeded the number of four 24-hour guards per month.
But the senators unanimously decided to modify it so that the exemption covers all on-call and overtime, without limit, carried out by workers in public or private health centers throughout the country.
The change made by the Senate unifies both exemptions by changing the wording of the article and establishes that “remuneration received for active or passive mandatory guard duty and overtime performed by professionals, technicians, assistants, and operational personnel are exempt from the tax.” when “the provision of the service is carried out” in public or private centers “throughout the national territory”, regardless of the number of hours.
Given this panorama, the deputies decided in mid-April to consider the issue on tables and approve it with the support of the majority of the blocks.
The claim had arisen in Salta, with the purpose of obtaining medical guards in the departments in a socio-sanitary emergency situation in the province and ended up becoming a national law.
Article 1 of the Law was worded as follows: “Modify article 27 of the Income Tax Law, text ordered in 2019 and its modifications by the following: article 27, in addition to what is established in article 26, remunerations are exempt from tax received as mandatory on-call duty, whether active or passive, and overtime performed by technical professionals, assistants, and health systems operating personnel when the service is provided in public or private health centers throughout the national territory. The benefit of this section must be reflected in the receipt of assets of the subject who is responsible for the liquidation of his assets.
The norm enters into force as of its publication and has already been promulgated by means of a decree and therefore requires a general resolution of the Federal Administration of Public Revenues (AFIP).
After the Government’s decision that increased the non-taxable minimum of the Income Tax to $506,230 gross, the AFIP modified the tax exemptions on Friday to adjust to this floor.
Through a statement, the entity also added that, during this fiscal year, new exemptions will be added to the payment of the tax that will be applied “retroactively and for the entire fiscal period 2023.”
As remarked from AFIP, the following income should not be computed for the calculation of Income Tax: Productivity bonuses; cash failures; Per diems; Extra hours.
Source: Ambito
