The Provincial collection agency designated that affected taxpayers must pay on March 8.
The Collection Agency of the province of Buenos Aires (ARBA) established the additional advance of Gross Income Taxwhich must be paid this year by Big contributors with activities in concentrated areas of the economy, will pay in a single installment. The due date for this single payment will be next March 8.
How much will be the extra payment to ARBA in March
As provided by the agency, the additional advance It applies to those companies considered large taxpayers due to his level of organizational chart and that operate in markets with a high degree of concentration.
arba-foto.jpg
He amount to pay by these taxpayers it will be four times the amount of the advance Gross income corresponding to October 2023. In the case of those who have not presented sworn declaration or reported income in said month, the additional will be calculated by multiplying by four the amount of the last non-prescribed advance, increased by one 70%, as indicated by the agency.
Who should NOT pay the ARBA Gross Income advance
As indicated, the obligation does not apply to cooperatives, non-profit civil associationscompanies and companies of the State or corporations with state participation, mutuals or public entities.
It also does not affect taxpayers that provide services related to distribution of electrical energy, natural gas through the network either supply of drinking water and sewer services. As for those who do not comply with the obligation, the Collection Agency will classify them in the highest representative category of tax risk.
taxes-salaries-calculator-expense-adjustment-afip-monotributo.jpg
Depositphotos
How the ARBA Gross Income advance should be paid
The Collection Agency will notify at affected companies by the measure through the electronic tax addressdetailing the amount to pay and the due dateas well as the data that justify their status as large taxpayers in a highly concentrated market.
If the company has positive balance of Gross incomethe settlement will be issued by the difference owed after considering the surpluses recorded by ARBA in your checking account.
To have the settlement of additional advance of Gross incomecompanies will be able to access a specific application on the website www.arba.gob.ar, using their CUIT keys and CIT.
Comply with this additional advance of Gross income will allow companies to benefit from a reduction in aliquots in all the collection regimes. Furthermore, they will not be subject to rate increases based on representative categories of tax risk for one year, starting from the month following payment.
Source: Ambito
