Through a General Resolution published in the Official Gazette, the measure was made official.
through the General Resolution 5405/2023 published this Tuesday, August 22 in the Official bulletinit was resolved that microenterprises may compute up to 30% of the Tax on Credits and Debits in Bank Accounts and Other Operations (IDCBC) that had been effectively entered as of July 31, 2023, as payment on account of up to 15% of employer contributions destined for the Argentine Integrated Pension System (SIPA).
To compute the benefit, employers must be characterized as micro-enterprises in the AFIP Registry System and exercise the option at the time of preparing the affidavit in the “Online Declaration” system. The amount to be computed may not exceed 15% of the balance to be paid as employer contributions destined for SIPA, nor 30% of the IDCBC received.
The benefit It will be valid until December 31, 2024.
To access the benefit, microenterprises must meet the following requirements:
- Be registered in the AFIP with the code “272 – Micro Companies Law 25,300”.
- Make the determinative affidavit of contributions and contributions destined to social security through the “Online Declaration” system.
- Inform the amount of the ICBCD that you wish to calculate as payment on account in the field “Payment on account Dec 394/2023”.
- The amount of the ICBCD that can be computed as payment on account cannot exceed 15% of the balance to be paid as employer contributions destined for SIPA, nor 30% of the ICBCD received.
- The computation of the payment on account will only proceed with respect to the amount received as ICBCD during the monthly accrued period of the contributions that are intended to be cancelled. Balances from other periods cannot be applied.
Source: Ambito
