ARBA will automatically incorporate certain local taxpayers into the Simplified Regime

The Buenos Aires treasury regulated, effective as of 12/27/24, the power delegated by the Tax Code that enables it to modify ex officio the tax regime of taxpayers registered in the Tax on Gross Income, framing them in the Regime Simplified tax (RSIB).

This power comes from article 227 nonies, second paragraph, of the Tax Code, which establishes the procedure that ARBA will apply to exercise such power and incorporate local taxpayers into the RSIB ex officio.. The respective regulations were established through Regulatory Resolution 34/24 of the collecting agency.

The aforementioned regulatory resolution modifies its pair 21/21 (which regulates the RSIB) including a Chapter III BIS that contains the pertinent regulatory provisions.

Main aspects

The procedure provided in the aforementioned standard, It is applicable only to those subjects who are registered as taxpayers in the province of Buenos Aires and meet the conditions established to be included in the aforementioned Simplified Regime. and its registration in the tax records an age equal to or greater than 12 continuous months.

However, subjects who have requested exclusion from the RSIB in the last 12 months are not covered by this procedure. Note that there is a temporary condition, from which it is inferred that if it is longer than the stipulated months, the ex officio incorporation would proceed.

The regulation stipulates the guidelines or parameters that the Buenos Aires treasury must verify to carry out the ex officio procedure. For these purposes, the regulatory resolution provides that they may be incorporated ex officio into the RSIB. local taxpayers for whom at least 1 of the following indicators is verified:

• Number of sworn declarations of tax advances not presented: greater than 50% of those that would correspond
• Amount of sworn declarations of tax advances submitted after the deadline: greater than 80%.
• Tax debt payable: greater than 80% of the due and payable advances.
• Amount to be paid under the RSIB lower than the declared average.
• Origin of exemptions or other tax benefits that could correspond to the taxpayer automatically, as a consequence of their inclusion in the Simplified Regime.

Each of these indicators or parameters will be calculated based on the information existing in the ARBA database, in accordance with the provisions of Annex III of the RN, which is incorporated into RN 21/21. The details to proceed with the determination of each indicator are recorded in the aforementioned Annex.

Administrative act and notification

In order to formalize the taxpayer’s ex officio incorporation, ARBA must issue an administrative act, which will be notified at the taxpayer’s electronic tax address.

The inclusion of the taxpayer in the Simplified Regime will become effective from the date recorded in the issued administrative act, from which the corresponding fixed amount must begin to be paid.

Without prejudice to the ex officio incorporation carried out by the treasury, the taxpayer may request exclusion from the RSIB, in accordance with current regulations.. Although this option is open to the subject to return to the category of local taxpayer, if the conditions that gave rise to the modification of the taxation method persist, the treasury is likely to insist on the ex officio procedure.

On the other hand, the provincial collecting entity undertakes to inform the Customs Collection and Control Agency (ARCA) for confirmation, taking into account the close link between the RSIB and the Monotax, as arises from Joint Resolution 20/2021 (ARBA ) and 5041/2021 (former AFIP)