José Luis Ceteri
07/24/2020 - 10:16
Clarín publishes every Friday a summary with the main tax issues that were known during the week, changes in the rules, new regulations and the upcoming deadlines and filings, to have all the tax doctrine in one place.
Zero rate credit
Until July 31, monotributistas and self-employed can start the process to access a credit at zero rate through the website of the AFIP. The first two requirements to start the process are: having a tax code with security level 2 and having an electronic tax address registered. When entering the page of the AFIP, a notice comes out that communicates that the taxpayer is qualified to access credit at zero rate.
The amount of credit that each person may request depends on the category in which they are enrolled. The maximum expected to be awarded is $ 150,000.
The process begins on the AFIP website where taxpayers must indicate the amount of the credit they intend to request. They will also have to enter data about their credit card and an email.
Later, the AFIP will issue a processing certificate and will send the data to the Central Bank for distribution among the banks selected by the monotributistas and self-employed. Each bank will contact those who initiated the procedure to advance the credit process.
The funds will be credited to the indicated credit card in three successive disbursements, identical in amount. Credits will have a 6 month grace period . The refund will be made at least in 12 fixed installments without interest.
Those people who do not have a credit card must indicate during the procedure on the AFIP website, which bank they usually operate with . If you do not have a bank, the system will ask you to specify which bank is closest to your address where you would like to proceed with the process.
It will be a requirement to have an electronic fiscal address established before the AFIP, then the following must be fulfilled:
1. Critically affected economic activities in the geographical areas where they take place.
2. Relevant number of workers infected by COVID 19 or in compulsory isolation or with work exemption for being in a risk group or family care obligations related to COVID 19.
3. Substantial reduction in its billing after March 12, 2020.
The monotributistas and self-employed must:
1) Be enrolled in the self-employed regime or in the monotax, in the latter case in the categories between A and K, both inclusive.
2) Failing to provide services to the national, provincial or municipal public sector , not being able to request the benefit when at least 70% of its turnover in the period between March 12 and April 12, 2020 was issued in favor of jurisdictions or entities that make up this sector.
3) Not receiving income from work related to dependency or from retirement.
4) The amount of electronic invoicing for the period between March 12 and April 12, 2020 has fallen below the monthly average of the minimum gross income of the category in which it is registered.
Self-employed workers will take the period between March 20 and April 19, 2019 , with respect to the same period in 2020. In cases where electronic invoicing is not available, purchases should not exceed 80% of the average monthly of the lower limit of the category in which it is registered.
5) The adhered citizens with credit status 3, 4, 5 or 6 according to BCRA will not be eligible.
6) The beneficiaries of this financing should not access the single and free exchange market for the formation of external assets or acquire securities in pesos for their subsequent and immediate sale in foreign currency or transfer in custody abroad until the total cancellation of the credit. .
The self-employed are also required to:
1) Not being adhered to the Simplified Small Taxpayer Regime.
2) Not be a member of the directory of commercial companies.
Extension of Earnings and Personal Assets
On the expiration date, the AFIP took out an extension for the presentation of the informative declarations of Earnings and Personal Assets until August 31. https://www.boletinoficial.gob.ar/detalleAviso/primera/232468/20200723
In addition, the limit of annual gross income , corresponding to the year 2019, increased, from which the presentation becomes mandatory to two million pesos . These presentations were expiring at the end of July, but now the AFIP has postponed them for a month.
Those who had annual income starting at two million pesos, have to file informative returns, regardless of whether they had income tax withholdings during the past year.
If from these settlements arises a balance to pay of Personal Assets or a difference not retained for Earnings, the employee will have to register in the AFIP and present from July 24 to 28, depending on the completion of the CUIT number. Payment can be made until the next business day of maturity.
In Personal Assets, you must use the program found on the AFIP website, called "Personal Web Assets". The simplified system may be used to complete the Income Tax declaration , even in spite of having other income as a monotributista, unless you have assets or debts abroad, where you will have to use the general program.
Employees who must pay the cedular tax , which is taxed on the so-called financial income, to report the information of Earnings on salaries will be able to use the simplified program.
More deadline for the registration of CABA employees
More time to provide data used in CABA Through Resolution 930, the Undersecretary of Labor of the City, was postponed to the September 30, 2020 the deadline for companies whose employees work within the Autonomous City of Buenos Aires, upload the data transcribed “Online” from the Buenos Aires City website, within the Employers Registry, with the information corresponding to the year 2019. https://www.buenosaires.gob.ar/tramites/registro-de -employers
This procedure is carried out every year , and the data of the employees must be provided, attaching the form 931 of social security contributions together with the proof of registration in the AFIP.
Change of the Tax Code of the AFIP
The AFIP, due to security measures, frequently forced taxpayers to have to modify their tax code to enter its website. As of July 20, 2020 , all taxpayers and those who represent companies will have to change the tax code once a year , since it will expire after 365 days.
To establish the new password, you must make sure that it contains: a minimum of 10 characters and a maximum of 64; 2 numbers; 4 letters (1 uppercase and 1 lowercase).
How can the tax code be recovered:
By forgetting the tax code, a new one can be generated. When the procedure is done online, a new tax code can only be generated 1 time per month, with a limit of 5 times a year. In order to recover security level 3, the process can be carried out in different ways:
1) Electronic procedure: It allows you to retrieve the tax code from the “My AFIP” App, available for all mobile devices with a front camera and Internet access. They are essential requirements, have an Argentine DNI in card format and be of legal age. To do this, you must enter the "Tools" menu, "Request and / or recovery of tax code" option. Then, you must scan the code of your ID and take face pictures.
2) In-person procedure : The procedure is carried out in one of the self-management posts for the recovery of the fiscal code in any AFIP office, identifying with the fingerprint, only when the biometric data is registered.
It can also be managed in any AFIP unit, with a previously requested web shift. Due to the quarantine , the AFIP agencies in the AMBA are without attention to the public.
3) ATM: From an authorized ATM you can make the recovery through the access provided by the bank for this purpose. This option maintains security level 3, provided it has been granted prior to the procedure. Until July 31, those who recover the level 2 key hereby will also obtain level 3. After that date, they must register the biometric data in order to maintain it. Otherwise, it will drop to 2 again. These recovery methods will maintain security level 3 as long as it has been previously obtained.
4) Homebanking: Through homebanking, using the access granted by the bank, selecting "AFIP Services", option "Money Laundering Tax Code". For this recovery method, security level 2 will be assigned after the password change.
ARBA: how to request a refund of balances in favor
Taxpayers in the province of Buenos Aires may request the refund of balances in favor of the Gross Income Tax, of up to $ 300,000 from the website of the Collection Agency (ARBA). Taxpayers registered in the Multilateral Agreement can also carry out this procedure . Before the claim, ARBA will authorize to be able to use the tax credit to compensate against other debts that have been generated.
To request the refund or compensation of the tax credit, you must enter the ARBA website and go to the "Manage" button. Once the CUIT and tax code have been reported, which gives access to the application, click on "Enter the IIBB demand". The entire return procedure is digitized , which streamlines administrative actions.
The latest tax assistance initiatives include companies, SMEs, the self-employed and the rest of the taxpayers, and include payment plans to regularize debts ; bonuses until the end of the year in Gross Income; decrease in aliquots linked to retention and collection regimes; and the postponement of the date to comply in term and with discounts of the quotas of some of the patrimonial taxes.
Extension for Income Tax and Personal Assets
The AFIP extended the terms for human beings to present their sworn statements and pay the balances corresponding to taxes on Income, the Cedular and on Personal Assets. The information related to the financial income of each person, for the operations carried out during 2019, was only uploaded to the page of the AFIP (Our Party) a week before the expiration of the settlement of this tax.
The obligations corresponding to the fiscal period 2019 may be fulfilled until the dates that, according to the termination of the Taxpayer's Unique Tax Identification Code (CUIT), are indicated below:
For CUITs ended in 0,1,2 or 3 the final date to present the sworn statement will be August 10 and on 11 they must specify the payment of the balance if necessary. For the CUITs ending on 4, 5 and 6, the dates will be August 11 and 12, respectively. And for those that end in 7, 8 and 9 it will be on August 12 and 13.
Regarding the cedular tax, the terms are August 11 for the CUIT ended in 0, 1, 2 and 3; on August 12 for those finished in 4, 5 and 6; and August 13 for those that end in 7, 8 and 9.
1) Taxes on Income and Personal Property
Now it is in doubt about what will happen with the first advance of Profits and Personal Assets for the year 2020, which are expiring from August 13 , which should not expire along with the affidavit of the previous year. Likewise, it is probable that the payment plan of an advance and three installments, which could be drawn up until August 31, can be carried out until September 30. The postponement of the plan is due to the fact that the resolution that approves it allows it to be drawn up until the last day of the month following the expiration of the affidavit.
* José Luis Ceteri is a specialist in tax matters