He Money laundering may not be safe for self-employed workers since there is a defect in the elaboration of the rules that support it that can complicate its situation, to the point of leave them excluded. Today, according to professionals, it seems that It is an act of faith declare assets if you are in the Simplified regime.
It is that the bleach does not have any now Clarifying resolution indicating that if a person externalizes assets, this will not be used to exclude him/her and transfer it to the General Regime as a registered responsible party.
Previous externalization operations, such as the one carried out during the government of Cristina Fernández de Kirchner and Mauricio Macri, standards were included to preserve the status of the taxpayer who laundered money.
Money laundering: small taxpayers at a disadvantage
Thus, a framework was provided security that allowed small taxpayers to enter without running the risk and then get caught up in a recategorization of their tax situation.
The tax specialist Martin Carantapartner at the Lisiki, Litvin and Associates firm, said Scope in this regard that “There are no clear rules or certainties.. Since the current rule does not clarify what can happen to the self-employed, he considered that “It is not equitable with the general regime”In these cases, the person who externalizes does not suffer recategorizations, in the case of Income Tax, because it is clearly established in the law.
“This It is not consistent with the history of money laundering”said Caranta, who said that the Government “would have to give certainty to taxpayers and be consistent with history.”
The money laundering does not mention the single tax
According to Sebastián Domínguez, the problem lies in the fact that “The law says nothing about the flat tax” so the rule only releases from obligations regarding Value Added Tax (VAT), Profits and Personal Property, but It does not say anything about the quotas of the Simplified Regime.
“It does not specify anything regarding the declaration of the self-employed person will not be taken into account in order to exclude it,” explained the tax expert.
In the example of a person who declares US$100,000, he points out that “it is not that the Federal Public Revenue Administration (AFIP) is going to exclude him from the flat tax immediately, but There is a risk that he will try to do so, to the extent that he assumes that it was money generated in the last fiscal period.”
The tax specialist explained that “The Ministry of Economy has been asked to issue a resolution” to clear up any doubts on this matter.
Source: Ambito
