After the issuance of Resolution 1,416/23 of the Ministry of Economy, which provided for tax relief for the sector of self-employed professionals, the Argentine Federation of Graduates in Economic Sciences (FAGCE), addressed the Undersecretariat of Gross Income requesting again that It is clarified that the extension of due dates provided for in RG (AFIP) 5,422 (which regulated the provisions of the ministerial resolution), for the payment of contributions of self-employed workers and the Value Added Tax, for a principle of equality, reaches “ all self-employed workers, including professionals contributing to Provincial Funds and other VAT-registered subjects not obliged to pay pension contributions to the National Regime.”
The issue has just been positively resolved by the aforementioned undersecretary, which not only includes professionals in economic sciences but also the rest of the self-employed professionals of the different disciplines.
Although the economic portfolio instructed the collecting agency to defer the expirations of the pension contribution and the Value Added Tax, it did not make any distinction regarding the professionals reached.
Thus, the AFIP provided in its RG for the extension of “…the due dates of the payment obligations of the personal contribution of ‘the self-employed’ and the Value Added Tax, corresponding to the months September to December 2023″, but the concern arose when it was observed that “…systematically on the AFIP website only the deferred maturities of those who are simultaneously registered in the Pension Regime appear deferred. for Self-Employed Workers and in the Value Added Tax”, adding that “…the subjects who are only registered in the Value Added Tax, without obligation to be subject to the indicated pension regime, not only have they not seen the expiration of the obligations related to VAT but have been notified for non-payment of the sworn DDJJ corresponding to the month of September 2023.” They mention, among other examples, “…professionals who contribute to a Provincial Retirement Fund…”.
Under such circumstances, the Undersecretariat of Public Revenue, headed by Claudia Balestrini, requested an opinion from the National Directorate of Taxes, a department that came to the conclusion that the benefit “is aimed at all ‘self-employed’ workers, understood as such mentioned in paragraph b) of article 2 of Law No. 24,241 (SIPA), whether they are compulsorily subject to the national pension regime of Law No. 24,241 or whether they are obliged to contribute to funds other than the national one. .”
In short, the deferral of expirations established in RG 5,422 includes all professionals of any profession, regardless of whether the one that promoted this official interpretation was the FAGCE, currently chaired by Graciela Farizano.
Source: Ambito
