AFIP is finalizing details for the completion of phase 1 and is making important clarifications that include self-employed taxpayers, taxpayers with assets abroad and those facing legal proceedings.
A few days from the completion of Phase 1 of the bleach, the Federal Public Revenue Administration (AFIP) He made three key clarifications regarding the judicial processes carried out, the self-employed and the declaration of assets abroad.
Money laundering: ongoing legal proceedings
According to General Resolution 5573/2024 published in the Official Gazette, the taxpayer must submit and/or desist unconditionally, both in administrative and judicial proceedingsof the actions and claims and appeals in process, as well as renounce all actions and rights – including the right of recourse – for the concepts and amounts for which the adhesion is formulated, assuming payment of legal costs and expenses.
To do this, you must submit the sworn declaration form No. 408/PD, through the service with Tax Code called “Digital Presentations”, selecting the procedure “Filing F.408 – Surrender or Withdrawal.”
This Federal Administration, once the relevant controls have been carried out and the origin of the procedure has been verified, will inform the interested party of the receipt of the aforementioned form for subsequent submission to the administrative bodyadministrative or judicial litigation in which the case is substantiated.
Likewise, the taxpayer must impute, before this Federal Administration, the regularized funds and/or assets to the taxable base of the tax(s) whose adjustment or the official determination intends to annul it, in accordance with the provisions for each tax in section c) of article 34 of the aforementioned legal text. Once the imputation has been made, The imputed funds and/or assets may not be applied to another adjustment or ex officio determination.
The imputation of the regularized funds and/or assets will not proceed when the amount of the official determination has been cancelled prior to the validity of the aforementioned law, even if it is pending a judicial appeal or a recourse action.
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Attention to self-employed taxpayers who adhere to the money laundering
AFIP clarifies that the ownership declared in the whitening by the subjects who are attached to the Simplified Regime for Small Taxpayers (RS), It should not be taken into account as a background for exclusion or recategorization purposes. of the small taxpayer reporting with respect to the periods prior to said declaration.
Money laundering for taxpayers who are abroad
Finally, AFIP documentation stipulates that for documentation that is written in a foreign language, a translation into Spanish must be made available to AFIP, carried out by a national public translator, and his or her signature must be certified by the entity of the Argentine Republic in which he or she is registered and with its respective legalization or apostille.
Source: Ambito
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