Self-employed: taxpayers expect AFIP to postpone the expiration of Profits

The advance is five installments of 20% regarding the tax determined from the previous period (in this case 2023) which are then complemented the following year with a final payment that is generally made between July and August.

The first of these will begin operating between next October 14 and 15 according to the taxpayer’s Unique Tax Identification Code (CUIT) number.

The tributary Sebastián Domínguez explained to Ambito “The advances are calculated on the “norms before the reform of the fiscal package.”

Adapting to the fiscal package has a cost

“The issue is that adapting to the fiscal package greatly reduces revenue due to updates that there were personal deductions and tax scales,” he explained. Domínguez said that “they are seeing how the resolution that establishes advances is modified so that their collection does not drop so much.” The CEO of SDC Tax Advisors considered that it is likely that the modifications take into account the inflation that occurred during the period.

Mario Volman, tax expert and professor at the UBApointed out that “due to macroeconomic issues related to the zero deficit, They gave an extension of the presentation of the annual Affidavits, but that the advances were not postponed until 2025.” “This advance was miscalculated and that is why they would give a few days to review it,” he said.

It must be remembered that Prior to the tax package, self-employed workers were treated very differently from employees in a dependency relationship. The second paid much less for the same income as the independent worker or professional. The last reform The situation of both was very similar. to the point that there are almost no differences.

The government is “wrong” and the zero deficit is maintained

Meanwhile, the Secretary of the Treasury, Carlos Gubermanhad to admit before deputies of the Budget and Finance Commission that The Government made incorrect calculations for the new scales and the update of Income Tax deductions of workers in a dependency relationship.

Instead of having adjusted them by the factor 13.35, he did it by 8.37which meant that this month salaries suffered a greater discount than they should have. The fiscal package says, among the changes to the employees’ Income Tax, that in September an extraordinary adjustment had to be made based on the inflations of June, July and August. The Federal Public Revenue Administration (AFIP) took the July and August one.

In theory, the salary of the single person without children that should have been covered by the Income Tax from $2 million, but was taken from $1.8 million.

Deputy Nicolás Massot from Encuentro Federal told Guberman that “two months were counted, nothing more, because the index was taken end to end. (i.e. the Consumer Price Index – CPI from the end of June to the end of August) and not the accumulated inflation of the three monthswhich was the spirit (of what was approved by Congress).” The Ministry of Economy official responded: “We are in talks with the AFIP to see how we remedy this issue.”