In addition to the fact that it is essential to update the minimum amounts from which the payment of advances of Personal Assets and Profits is mandatory, there is a notable difference in the determination of the advances of this last tax that makes their adaptation essential.
In this sense, the Argentine Federation of Graduates in Economic Sciences (FAGCE), chaired by Gabriela Farizano, sent a note to the federal administrator, Florencia Misrahi, through which the obvious difference that arises from the determination of the basis of Earnings advances arises according to whether the provisions of General Resolution 5,211 are applied or the modifications of Law 27,743 are received.
Notable increase in obligation
According to the example that accompanies the note, depending on whether or not the changes to the Fiscal Package are received, the advances to be received could be almost three times greater.
It should be remembered that the Federal Public Revenue Administration determines such advances by making them available to the taxpayer in the Tax Accounts service.
The issue is urgent considering that the maturities begin to operate from October 14, which is why the FAGCE requests that the aforementioned General Resolution be adapted to what is established by Law 27743 and “subsequently the tax accounts system in order to be able to correctly determine its calculation and to be able to provide security to taxpayers at the time of payment of the obligation, or failing that, the expiration of the same is extended until the due adaptation of the amounts to be deposited.”
Minimum advance and withholdings
Beyond the sensible request of the professional entity, it is also necessary to recognize the economic reality since the minimum amounts of advances have not been updated since June 2022, a period of time where inflation became uncontrolled, marking the highest peak in January 2022. this year.
At the same time, we must not forget that along with the payment of advances, taxpayers continue to suffer withholdings and/or perceptions that also constitute an advance of the tax, without recognition of value adjustments, for example General Resolution 830.
Source: Ambito
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