The situation of the self-employed workers in tax matters is becoming increasingly complicated to the extent that internal activity is collapsing. Therefore, it becomes really vital for a large part of these taxpayers that the national government manage to agree with the provinces on support for the moratorium provided for in the fiscal package or some other alternative that represents a relief in your tax burden.
And some of the Benefits granted in the second half of last year within the framework of what was known as “fiscal relief” came to an end. Independent workers who are in the general regime, Starting on the 14th of this month, they will have to pay double their obligations.
That’s because last year, the former minister of Economy, Sergio Massa, ordered a postponement of the payment of social security contributions and VAT from September to December, for the self-employed. This measure was in parallel with the exemption of Profits for employees.
“The self-employed have to pay double VAT,” explained the tax advisor specialized in SMEs, Vicente Lourenzoin statements to Ambit.
Self-employed: the AFIP postponed payment for a week
Last week the Federal Administration of Public Revenues (AFIP) kicked the original expiration of March 7 for a week, because according to the agency there were technical problems to put the applications online. The self-employed have time to pay the personal contribution for social security corresponding to the periods of September and October 2023 and January 2024, until next Thursday.
According to site estimates Blog del Contador, a self-employed person in the first category will have to pay $50,408.68 of Social Security contributions. That is integrated into the $15,710 postponed from September 2023; $15,710 in October, and $18,988.68 in January 2024.
That is why add the VAT payment for September and October of last year on March 20, in addition to that corresponding to February. All of which makes up a change that is difficult to endure in the midst of a sharp drop in economic activity.
It’s very probable that Many merchants or self-employed persons enter into moratorium before the AFIP, even taking into account that the current monthly interest rates for compensation are 15% monthly. were below inflation. “In March, two VAT positions are added together, in addition to the contributions. “It’s a fortune what you have to pay,” Lourenzo indicated.
Complicated situation of the self-employed: the opinion of taxpayers
“In the end “They end up killing the self-employed at a time when their wallets are tight,” commented the Auren tributary, Guillermo Poch.
Poch considered that when tax relief was sanctioned for the self-employed, it was thought that somehow the Government was going to sanction an amnesty, because in reality, it is compensation to equalize the situation of salaried workers who had benefited from the non-payment of Profits.
This has a correlation with the conversations carried out by the national government and the provinces for the distribution of tax money, and on whom the burden of adjusting expenses will fall.
And just as I had anticipated Scope last January 29when the Government decided not to send the fiscal package to Congress, a debt was going to be generated for workers who had not paid Profits in 2023 due to a decision of the Executive Branch that did not have the endorsement of Congress.
Being so, That benefit, like the case of the self-employed now, was not permanent. And then, the Minister of the Interior, Guillermo Francos, uses this situation of involuntary debt of employees with the AFIP as an argument for the governors to approve the restitution of the Income Tax, where an article is included that finishes validating the increase in scales and the tax floor for the 2023 period, which was decided by decrees.
Of course The self-employed are not in the discussion, as they tend to be the ones with the worst tax treatment.. Poch suggests that an independent with a monthly income of just over 1 million pesos is already taxed 35% of Profits, while the salaried workers do so starting at $4.4 million.
Both in the case of the self-employed, employees, and the large number of SMEs affected by the collapse of economic activity, The solution would be to approve the fiscal package, with the Earnings arrangements, and the moratorium, although analysts also consider that these measures should include an amnesty for the self-employed for the months they did not payin order to avoid discrimination in favor of employees.
Source: Ambito
