After the Government announced the withdrawal of the fiscal package planned for this year, in order to facilitate the approval of the omnibus law, the salaried workers who last year benefited from measures that allowed them to stop paying or pay less income taxnow they are technically in debt with the Federal Administration of Public Revenues (AFIP).
It is about the measures provided by decrees 415 and 473 of 2023 through which the Executive Branch modified scales and tax treatment of the salaries of that group of people, which, as a result of the same, He stopped paying the tax while waiting for a law that would validate the benefits granted by the government of that time.
Such corrections never came. The modifications on what is called “fourth category” that generated the conflict with the governors who approved a loss of shared resources, They apply for the period 2024. Which implies that the period 2023 was up in the air.
Decree 415 of August last year raised the Income Tax scales for employees by 35%, altering what the law provides, which is an annual update based on the Average Taxable Remuneration index of Stable Workers from October of the previous year. It brought the apartment to $700,875.
Then, Decree 473 is the one that established that starting in the second half of 2023, the non-taxable minimum and the tax scales were going to be determined at 15 Minimum Living and Mobile Wages (SMVM). Which caused people with salaries from $1.8 million to begin paying taxes.
The tributary Sebastian Dominguez pointed out that that group of workers is harmed for the withdrawal of the fiscal package announced by the Minister of Economy Luis Caputo.
It warns that “the increases in the sections of the scales provided by Decree 415/2023 are not ratified by law, nor is the scheme for the treatment of salaries for October, November and December 2023 established by Decree 473/2023.”
“This implies that Employees May Have Income Tax Debts because the law was not modified and the decrees would be unconstitutional,” he said.
In statements to AmbitDominguez said that in the fiscal package of the omnibus law “there were two articles that corrected this situation” although he maintains that “hopefully they will correct it” in some way.
The tax advisor explained that “When the AFIP makes the application available to present the 2023 affidavits, it should have the old scales because the new ones are not approved and that would generate a determination of a tax that is then eliminated when they approve the scale by law,”
Finally, Domínguez pointed out that all this management generates an administrative and bureaucratic problem, both for the accountants and for the tax administration itself.
Source: Ambito
