Even though he National government and the provinces reach, in the coming days, an agreement on the restitution of the Income Tax for salaries highest levels of the economy, given the times in which they are being managed, the Federal Public Revenue Administration (AFIP) you will not be able to count on updated applications in time and form when the moment of annual settlement.
That is to say, even though in the next 30 days Congress could – in an express procedure – sanction the new tax, the reality is that the adaptation of the tax agency systems takes time. Consequently, workers who stopped paying Earnings during 2023 due to modifications established by decree, They are going to have a debt with the treasury that they would not have to pay.
This is how he explained it to Ambit he CEO of SDC Tax Advisors, Sebastián Domínguez, who considered that the organism that leads Florencia Misrahi will not force companies to make withholdings so it was not paid in 2023.
Profits: the changes ordered by the previous government
Last year they issued two regulations, Executive Decrees 415 and 473, through which the Executive Branch modified the scales and floor of the tax waiting for a law that would validate the benefits granted by the previous government administration.
He decree 415/2023, of August of last year, raised the Income Tax scales for employees by 35%. It must be remembered that the scales rose annually based on the evolution of the Average Taxable Remuneration of Stable Workers (RIPTE) index in October of the previous year. In addition, the apartment from which it was paid was raised to $700,875 per month.
Then, Decree 473/2023 established that, starting in the second half of last year, the non-taxable minimum and the tax scales were going to be determined at 15 Minimum Living and Mobile Wages (SMVM). Which meant that people with salaries of $1.8 million or more will begin to pay taxes.
Profits: the decision of the Milei government
These two changes are not They were later validated by no law. Nor when the so-called fourth category was repealed was there any consideration of resolving that debt.
Dominguez explained that The applications that the AFIP has to put in place so that the accountants can make the tax settlements are not ready yet.. And, although as stated, the national government is negotiating with the provinces to try to reach, in the coming days, an agreement on the restitution of this tax, it is not expected that once the law is passed these changes can be implemented. quickly.
“The applications are not yet. If they had to upload it to the website now, they would have to do so in accordance with the law in force at the time. The tax scales that are different would apply,” said Domínguez.
The tax advisor considered that The AFIP has, however, the ability to define the expiration of the commitment and could set it at a time when the changes have already been approved.
“This has already happened once.” during the government of Cristina Fernández. So, what was done was to leave the debt in a special field and the payment was deferred. The truth is that the cancellation was determined accordingly, but the debt did not have to be entered. Later, when the law was approved, the debt became non-existent,” he explained.
For this reason, the CEO of SDC Asesores Tributarios considered that, “as the new applications are not going to be ready, it will be necessary extend the expirations safely.”
A problem for the self-employed
But that is not the only issue to be resolved. On the other hand, Domínguez points out that a problem is generated for self-employed workers. The tax expert explained that, in the case of professionals who pay VAT and Profits, who are listed as Registered Responsible Persons, who, for example “They have credit balances that they could use to pay profits, they cannot do it.”
And that causes harm to the taxpayers because the money that appears in favor in the account is liquefied by inflation. Clearly, it is a situation that affects contributors, who lose purchasing power of these balances as a result of the evolution of prices in the economy.
Source: Ambito
