The implementation of the new procedure will consist of two stages: what they are and what they consist of, in this note.
Through a resolution of the Ministry of Finance, the implementation of a new digital procedure for the payment of Fiscal obligations with Electronic Payment Flyer (VEP) in favor of the Federal Public Revenue Administration(AFIP).
The new procedure is based in the automation of the sending of VEP cancellation orders through the Treasury Single Account (CUT). This means that the taxpayers and/or responsible parties They will no longer have to make the payment manuallybut they will do it in a way automatic through their bank accounts.
Said resolution establishes that the implementation of the new procedure will be carried out in stages: In the first, which is already in force, the payment of the tax obligations regarding tax and pension withholdings.
And in the second, which will come into force January 1, 2024the payment of tax obligations will be automated in concept of contributions and contributions to social security.
Once the implementation of the new procedure is completed, the procedure approved through resolution 242/2013 of the Ministry of Finance will continue in force for contingency cases, as well as for the payment of tax obligations that are paid outside of CUT management and those not achieved for the present deployment.
Specifically, the standard establishes the following:
- Taxpayers and/or responsible persons who are obliged to pay their tax obligations, social security and customs resources through electronic transfer of funds, must observe the new procedure. for the payment of tax obligations with VEP in favor of the AFIP through the CUT.
- The new procedure is based on the automation of the sending of VEP cancellation orders through the CUT.
- The implementation of the new procedure will be done in stages.
- The first stage is already in effect and the payment of tax obligations in the form of tax and pension withholdings has been automated.
- The second stage will come into effect on January 1, 2024 and the payment of tax obligations for social security contributions will be automated.
Concepts that are enabled for the VEP automatic payment procedure in CUT management:
- Value Added Tax (VAT) Substitute Responsible: substitute responsible, rectifications and interests.
- Contributions and Contributions to Social Security: punitive interest and compensatory interest.
- Withholding Single Social Security System (SUSS) – codes 1, 6, 10 and 11: punitive interest, compensatory interest, fines and rectifications.
- Withholding Withholding Control System (SICORE) Income Tax – code 4: punitive interest, compensatory interest, fines and rectifications.
- Income Tax Withholding Art. 79 – code 47: punitive interest, compensatory interest, fines and rectifications.
- Withholding Comprehensive Electronic Withholding System (SIRE) VAT – code 5: punitive interest, compensatory interest, fines and rectifications.
- Income Tax Withholding for Foreign Beneficiaries – code 12: punitive interest, compensatory interest, fines and rectifications.
- Fines in General.
- Customs Obligations: advance payment of customs taxes.
Source: Ambito
