In 2023, a benefit was approved so that MSMEs can use a part of a tax to reduce the contributions they must pay to the SIPA. Now that benefit has been extended.
The Government established a tax on credits and debits in the accounts and through a law the Executive Branch is empowered to provide that said levy constitutes a payment on account of other taxes. In the case of MSMEs, they are also allowed to compute 100% of the tax as a payment on account of Profits.
In 2023, a benefit was approved for microbusinesses They can use a part of this tax to reduce the contributions they must pay to the retirement system (SIPA). This benefit applies until the end of 2024.
In this context, through the Decree 1137/2024 published this Monday, its extension was enabled until 2025, allowing microenterprises They can continue using this tax as a payment on account, until December 2025.
What will happen with tax due dates in January
ARCA will suspend certain procedures related to inspections between Wednesday, January 1 and Friday, January 31due to the “tax fair”. However, some taxes will still need to be paid during this periodand the recategorization of the Monotributo will not undergo changes.
Similarly, the judicial fair will extend during the same period and will be important for SMEs and small taxpayers, since, from now on, They could be seized and face tax execution trials to collect tax debts, according to Resolution 1445/2024.
Obligations that carry over to February:
For SMEs and small taxpayers:
- VAT: December declaration and payment, originally due in January, are moved to February 3.
- Earnings: Declaration and payment that are due in January are also moved to February 3.
For all taxpayers:
- Information regimes: January due dates are moved to February.
Procedures that move to February:
The following procedures will be affected by the tax fair and their deadlines will be moved to February:
- Requirements, subpoenas, inspections, summaries and response deadlines to the treasury.
- Customs procedures are also included.
Deadlines to respond to ARCA inspections:
If a taxpayer had already been notified before the tax fair:
- The deadline will resume on Monday, February 3. If the notification was during the tax fair:
- The deadline will resume on Tuesday, February 4.
Calculation of deadlines during the tax fair:
The days included in the tax fair are not considered business days. The calculation of deadlines will resume differently depending on when the notification was made:
- If the notification was before the tax fair, the deadlines will begin the next business day (Monday, February 3).
- If the notification was during the fair, the calculation will begin two business days later (Tuesday, February 4).
Source: Ambito
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