The AFIP issued provisions No. 95 and 96/2024 to implement changes in its structure. According to official reports, the decision “consolidates and integrates different dependent units with the purpose of modernizing, simplifying and integrating functions, reducing operational costs, gaining efficiency in its processes and promoting a digital management model.”
The optimization of resources arises after AFIP was subjected to the TADAT tests -Tax Administration Diagnostic Assessment Tool-, a diagnostic tool that allows for an objective evaluation and also to know the maturity level of the organization in the context of international good practices. Nine performance areas were evaluated to carry out a diagnosis of the tax administration.
Based on the analysis, the activities of operational tax control and social security resources are unified in the metropolitan area – as occurs in the interior of the country – eliminating redundancies in competencies and processes in order to promote better use of information and human and technological resources assigned to these tasks. In this way, the concept of a single agency is strengthened by consolidating the link between AFIP and taxpayers in one area for each territorial jurisdiction.
The concept of a single agency allows for easier access to tax information and social security obligations, as having integrated information is clearly a positive element.
However, the tasks related to the distribution of the funds collected among the different social security subsystems, contact with public and private institutions with competence in this matter, and functional supervision that ensures the unification of criteria, will remain in the General Directorate of Social Security Resources.
The structure of the General Subdirectorates of Human Resources, Taxpayer Services, and Systems and Telecommunications is also being adapted, with a view to modernizing the technological infrastructure and retraining human capital, geared towards the digital transformation of the Agency.
None of these changes mean reducing the number of staff, only optimizing their functions.
The Government regularizes assets and promotes productive investments
The Ministry of Economy established the regulations for the regularization of assets, including cash in Argentina and abroad, deposited in Special Accounts for the Regularization of Assets.
The Asset Regularization Regime is aimed at tax residents as of December 31, 2023 and non-residents who were residents before that date.
Through Resolution 590/2024, in accordance with Law No. 27,743 and Decree 608/2024, the Government of Javier Milei established the guidelines for the broad laundering of money and assets not declared before the Federal Public Revenue Administration.
The regularized funds may be used to purchase public securities issued by various levels of government, trusts focused on productive investment and financing of real estate and infrastructure projects, as well as Micro, Small and Medium Enterprises.
Investment in mutual funds is also included as stipulated in Law 24,083.
As for investments in real estate projects, those with less than 50% progress will be included. AFIP will verify the correct use of funds in said projects.
The AFIP, the Central Bank and the National Securities Commission will issue the necessary regulations for the effective implementation of the resolution.
Source: Ambito
