Withholdings and perceptions in provincial jurisdictions persist

As every year, the province of Buenos Aires has updated the amounts for which the action as retention or perception agents corresponds. For the 2025 period, the amount has been set at the sum of $ 2,800,000 (two thousand eight hundred million), calculated based on the grove, not taxed and exempt, obtained, at the country level, during the previous year.

Recently, the province of Misiones has also readjust its income parameters at the country level, setting it at the sum of $ 1,300,000 (one thousand three hundred million).

We observe that, once again, the provincial jurisdictions have not reached an agreement that simplifies and homogenizing the situation of those taxpayers who are appointed as responsible for the debt of others, in their status as retention or perception agents.

In short, each province establishes its own regulation, with its minimum necessary to be considered agent, and the specific requirements to request the cessation in the designation, or the exclusion of the regime.

The situation affects the two sides of the same currency. On the one hand, who are designated as agents, not only should they adapt their systems and processes to attend to the task imposed by the treasury (which, as indicated, can be dissimilar between two or more jurisdictions) but also, often, many times They suffer fiscal claims, requirements or executions, due to the omission of having entered withholdings or perceptions (which, ultimately, corresponds to the tax of another subject).

And, on the other hand, the situation greatly affects those who suffer from retentions or perceptions, since a situation of accumulation of balances in favor has been generalized, where those far exceed the tax determined in each period, which is even seen more affected by the absence of a unifying norm or criteria in obtaining certificates of non -retention or perception.

Lawyer. Legal Director of Andersen Argentina