The Collection Agency of the province of Buenos Aires (ARBA) ordered an increase in the minimum amounts that determine which operations are subject to withholdings and perceptions, within the Gross Income Tax regimes.
Cristian Girard, director of ARBA, explained that “the limits from which withholdings and perceptions are made were long overdue. Although the adjustment was necessary to adapt to the nominal context, we went further by putting them in line with all the changes that we carried out these years to reduce the pressure of the regimes, and that we launched in the province of Buenos Aires as soon as it took office. Governor Axel Kicillof”.
The update of limits, which will take effect from next July 1, as determined by Regulatory Resolution 18/23 of the agency, provides that the minimum amount for agents to withhold will be $19,000 (currently it is $2,000).
This limit of $19,000 will also be considered in the case of insurance entities and construction, civil, naval, and aeronautical companies, which act as withholding agents for the Gross Income Tax.
Regarding the perceptions, the minimum amount will go from the current $200 to $3,500. Only direct sales marketing operations will be excluded from this new limit (that is, those that are carried out without intermediaries, in homes or workplaces), since they are not subject to this apartment scheme.
Girard highlighted that “these changes will imply less withholdings and perceptions of Gross Income, and will have a positive impact on the operations of local businesses and small taxpayers. In short, a better way of collecting in the Province of Buenos Aires, favoring economic growth and income redistribution”.
In this sense, he maintained that “in recent years we have achieved concrete improvements in terms of simplification and reduction of the tax burden on businesses, SMEs, and low- and medium-income sectors.”
“In addition, we implemented moratoriums and very favorable payment plans for those who had difficulties to comply, we suspended embargoes, automated and accelerated the return of credit balances, and we removed the administrative burden from companies by raising the billing amounts that are taken several times over. account to act as collection agents”, stressed the head of ARBA.
Cristian Girard He stressed that “in the government of Axel Kicillof we work for a present, inclusive and supportive State, which is committed to equality and the expansion of rights, and which, fundamentally, finances all these investments with genuine resources and in a progressive manner. Therefore, since At the Collection Agency we grant tax benefits to those companies that promote the labor inclusion of the LGBTIQ+ community, people with disabilities, victims of trafficking and gender violence and those who have recovered their freedom and are in the process of guardianship”.
As part of this process of tax simplification, reduction of the tax burden and implementation of tax benefits, in recent months ARBA opened the possibility of regularizing, under very favorable conditions, more than 80,000 plans that expired due to non-payment during the pandemic. Likewise, it implemented an automatic compensation mechanism, with no amount limit, for taxpayers with favorable balances.
Regarding the companies that act as collection agents, the billing amount that is taken into account for them to fulfill this role doubled, benefiting around 1,500 SMEs, which saw their administrative burden reduced.
In this way, ARBA continues with an active policy that contributes to the financial relief of the productive sector, reduces the accumulation of balances in favor and simplifies the tax system, with the aim of facilitating voluntary compliance, strengthening public resources and promoting economic development. of the province of Buenos Aires.