The announcement of the dissolution of the Federal Administration of Public Revenues (AFIP) and its replacement by the Customs Collection and Control Agency (ARCA) generated confusion among the public. Many taxpayers ask their advisors if They have to continue complying with tax obligations or if they have to wait for the new agency to start up.
One example is enough. An accountant posted on his social media account: “The first message arrived saying ‘so I don’t pay the VEP VEP because AFIP no longer exists?’ “Guys, it’s happening.”
The reality is that the change announced by the Government is nothing more than a simple administrative modification in the structure of the Executive Branch. Decree 1156/1996 provided for the creation of the AFIP, as a result of the merger of the General Tax Directorate and the General Customs Directorate.
Subsequently, by Decree 618/1997, the organization of the powers, faculties, rights and obligations of the AFIP as an autonomous entity within the scope of the Ministry of Economy of the Nation was approved.
Bye AFIP, hello ARCA: what is the change proposed by the Government like?
What is now proposed by the Government is a new change in the regulatory systemwhich should be done by Decree of Necessity and Urgency (DNU) or by simple delegated decree in accordance with the provisions of the Bases Law. It is to be remembered that The decree that created the AFIP is simple, therefore to dismantle it another norm of equal rank is needed.
If the Government used a DNU, there it should explain the need and urgencyto. From the political point of view Javier Milei could thus express the importance he gives to the measure. The DNU could serve, in any case, for the creation of ARCA which, if confirmed by Congress, would become a law.
The news raised doubts among taxpayers
Some of the questions that people ask after this announcement are:
- Are tax due dates suspended?
No. Unless there is any provision to the contrary issued by AFIP, the scheduled expirations continue.
- If someone had to make a payment to AFIP, is it suspended?
No. Everything that is in a position to be paid by the taxpayer will have to do so.
- Are ongoing inspections, summaries, administrative and criminal actions suspended?
Neither. All processes initiated by AFIP to collect debts from taxpayers continue. That is, the steps are the warning through a simple note, official notification, administrative process and judicial actions.
- Will we have to continue declaring and paying taxes while they remain in force?
Yes that’s how it is. Taxes are created by law and can only be stopped if established by law.
- Are the Monotax fees suspended?
No. As in the previous answer, the Simplified Regime is created by a law, and for it not to be paid it must also be determined by a law. At most, due dates can be postponed.
- Are payment plans in progress not suspended? Should those who are paying fees continue to do so?
Likewise, anyone who is on a plan will continue with ease. Likewise, with those who entered this year’s moratorium.
- Do the Electronic Payment Vouchers (VEP) issued continue their course, do they not disappear?
No. They will remain valid pending payment if they do not have an expiration date. They may expire due to expiration.
- What happens if AFIP owes the taxpayer, for example, a refund of the PAIS Tax advance?
Likewise, AFIP’s debts with taxpayers, for example the case of the return of perceptions, continue their normal course and will be reimbursed either by the dissolved body or by the new agency.
- Should I uninstall the Mi Afip APP from my cell phone?
No. It is the mechanism of communication and procedures that will remain in force until a change of name is provided, perhaps, “My Ark.”
Source: Ambito
