11/23/2020 6:01 AM
Clarín.com
Economy
Updated 11/23/2020 6:01 AM
The Federal Administration of Public Revenue (AFIP) implemented the benefits for
compliant taxpayers, contemplated in the moratorium
that is being carried out, which grants exemptions, tax deductions or accelerated amortizations, as the case in question.
The regulations
are in force until the 30th of this month
, inclusive, so the last week to adhere to began.
To do so, it is done through the AFIP website.
Thus, for compliant taxpayers there are three types of benefits: some are for monotributistas, others for self-employed and, finally, for micro and small companies.
In all cases, it is a set of benefits for those taxpayers who, as of August 26, 2020,
do not register non-compliance in the presentation of sworn returns or in the payment of tax obligations
in the last three fiscal periods.
Monotributistas who meet these conditions can access the exemption of the tax component of the monthly payment that will be made from the fiscal period January 2021, in monthly and consecutive installments, with a ceiling of $ 17,500.
The benefit varies according to each category:
for the higher ones, the months in which they receive the exemption are less.
Thus, for categories J and K, there are two installments in which they do not have to pay the tax component, that is, they will not pay in January and February.
That amount of fees is increased to the maximum of six.
There is six months the total to which monotributistas who are in categories A or B can aspire (and not pay the tax component between January and June).
In the case of the self-employed, they can
access the deduction in the payment of Income Tax.
It is given for a fiscal period, of your net earnings of an additional amount equivalent to 50% of the non-taxable minimum.
The benefit will be applied to the affidavit corresponding to 2020, it was detailed from the AFIP.
The third case is aimed at
micro and small companies
so that they can make accelerated amortizations for investments in movable property and infrastructure works carried out between August 26, 2020 and December 31, 2021.
The implementation was completed with a certain delay, on November 9 through general resolution 4855 published that day in the Official Gazette, which regulated the exemptions for monotributistas, the special Income tax deduction for the self-employed and the mechanism of accelerated amortization for micro and small businesses.
This rule specifies the characteristics of the taxpayers who can adhere to these benefits.
Among others, they are that of having a constituted electronic fiscal address;
declare and update the tax address before the AFIP;
keep the code of the activity carried out updated;
have submitted all of the determinative and informative sworn statements to which the taxpayer would have been obliged;
among others.
These benefits are part of the extension of the moratorium that was put into practice to seek to alleviate the negative effects of the spread of the coronavirus pandemic.
