The collection agency extended this measure until December 31, 2025, which allows the tax to be deducted as a payment on account up to 15% of employer contributions.
The Customs Collection and Control Agency (ARCA), former AFIP, decided to extend the benefit for one year so that SMEs can deduct the tax on credits and debits.
According to official sources told Ámbitothe measure consists of the regulation of Decree 1137 of 2024, which is in turn inspired by Decree 394 of 2023. The latter established at the time that SMEs can choose to compute up to 30% of the Tax on Credits and Debits in Bank Accounts and Other Operations, which had been effectively entered after the entry into force of that measure, as payment on account of up to 15% of employer contributions provided for in the Law of Social Solidarity and Productive Reactivation in the Framework of the Public Emergency and its modifications that are intended for the Argentine Integrated Pension System (SIPA).
“In article 2 of Decree No. 394 of July 28, 2023, the expression “until December 31, 2024” is replaced by “until December 31, 2025“, maintains Decree 1137.
ARCA announced that on Friday, January 10, the complete resolution will be in the Official Gazette.
Source: Ambito
