The reason for the request is based on the fact that said obligation for the 2023 fiscal period is also included in the regime of compliant taxpayers.
The professionals add a new request for extension to the AFIPbecause within a few days the payment of the Personal Property Tax will be due regarding social shares and participations and in the project of the so-called Fiscal Package, norms that affect this obligation are promoted.
The Argentine Federation of Graduates in Economic Sciences (FAGCE) sent a note to the federal administrator of AFIP, Florence Misrahi, adding a new extension request in relation to the aforementioned payment that is in charge of substitute responsible parties and whose expiration is scheduled for June 11.
Benefit
The reason for the request is based on the fact that said obligation for the 2023 fiscal period is also included in the regime of compliant taxpayers contained in the draft “Law on Fiscal and Palliative and Relevant Measures”, still under debate, which implies a reduction in the rate. from 0.5% to 0.375% for micro, small and medium-sized companies.
In another order, it is worth remembering that the tax administration, considering the delay in the sanction of the projects, has been extending the deadline for the repatriation of funds from abroad and promised to make the applications for the liquidation available to professionals and business chambers. annual Income Tax and Personal Property Tax, immediately to the sanction of the project and grant a reasonable period so that the forms can be prepared, the presentations made and finally the payment of the corresponding balances.
Possibility of rectification
Thus, the FAGCE points out that some taxpayers have already submitted the sworn declarations as Substitute Responsible Persons for the year 2023 and, probably, have paid the resulting tax, which is why it requests that it be considered in the resolution issued with the new deadlines, the possibility of submitting a corrective affidavit that allows you to enjoy the benefits of “compliant taxpayer” that would correspond to you in accordance with the Law that is eventually approved.
And the entity adds that, in addition, an agile systemic mechanism should also be foreseen that immediately recognizes in the Tax Account System the lowest tax balance generated by that eventual corrective sworn declaration, and that, in the event that said subject has deposited a greater amount, of tax to which the latter yields, it is allowed to dispose of it as a freely available balance.
Source: Ambito
