Although Decree 353 ordered that foreign source income taxpayers cannot enter, the organism’s regulation does not make such a difference.
The Government decided to hurry the implementation of the Measures for people to take dollars from the mattress, Por at least what the Executive Power can advance, with the launch of the Simplified Profit Tax, that demanded only a decree and a regulation of the Customs Collection and Control Agency (ARCA).
Run by the ads last week, the head of the agency, Juan Pazo, head of Arca, confirmed that the registration for the new modality will be available since June 1, 2025, while the current fiscal period lasts. The general resolution 5.704 that was published in the Official Gazette has a particularity and is that the Difference of the decree is allowing the beneficiaries of external income to take part.
It should be remembered that the Ministry of Economy originally thought the new modality for people to encourage dollars not declared, by eliminating the need to declare your patrimonybut with the proviso that those who have income from abroad had to continue with the old modality.
Before the Accountant complaints Due to the situation of the workers considered “Freelancers”, that sell services abroad through the Internet, Pazo clarified will include them. Apparently the problem is in the case of taxpayers Arca’s local income can put together automatic tax settlement, while for those who obtain income outside the country.
The General resolution seems to anticipate that correction, since its text does not mention the difference established in Decree 353 last week. In such a way that it could be interpreted that the “freelancers” and other people with foreign source income could also be included from the outset. It is not clear yet.
The tributarist Sebastián Domínguez said in this regard that “taxpayers who declare foreign source rent and meet the conditions could also adhere.”
“Decree 353 should be modified and expressly contemplate it so that there are no questions to the regulatory norm, ”said Domínguez.
Technically there are a certain desprolijidad in the regulation by not mentioning a prohibition that says the Superio Standardr. Perhaps it could be interpreted that the corrective decree would be when leaving, but depending on the fact that the date set was on June 1, Arca would have run out of time to wait and had to publish anyway in the Official Gazette.
Beyond that, Although Decree 353 does not set expiration date In order for people to do option for the simplified income tax, the general resolution of Arca establishes that it will go from June 1 to the day before the expiration of the tribute in June 2026.
Source: Ambito
