05/15/2021 8:12 PM
Updated 05/15/2021 8:12 PM
More than a month ago, the Senate approved the changes in the income tax, which will cause
1.2 million people to
stop paying this tax.
But the law did not enter into force because it has not yet been regulated.
From the official offices they assure that they are working on the issue, but they do not give dates to comply with this step.
The law that was approved on April 8 establishes that
salaries less than $ 150,000
will stop paying Earnings, as well as retirements equivalent to 8 minimum salaries.
Sergio Massa, president of the Chamber of Deputies and promoter of the law, said when the bill was approved that workers would receive the benefit
with their April salary.
At that time, it was expected that the regulation would be quick and that it would allow changes to be made visible in the pockets of employees in a dependency relationship when collecting the April salary.
Law No. 27,617 that modified Earnings was promulgated by the Executive and published in the Official Gazette on
But the regulation did not come.
This meant that those workers who earn less than $ 150,000 gross continue to pay Earnings in that month and also that
they were not paid retroactively
for what they were deducted for this tax so far this year.
For the law to come into effect, it must be regulated by the Ministry of Economy first and then by the AFIP.
With the middle of May already elapsed, these steps
and doubts are beginning to be raised about whether the regulation will arrive before this month's salaries begin to be settled.
When asked why the regulation continues to be delayed, the official response is that "it is a very complex issue that
is being fully worked on
The pending regulation will be the one that establishes
when and how
the refunds will be made.
Next week will be key for the Government to advance with the fine-tuning of the changes.
of May 24,
companies begin to pay salaries and if the regulations are not defined for that date, the chances that the reimbursement will be completed with this month's salary escape.
Miguel La Vista, from the La Vista Casal accounting firm, explained that in order to make the refund, the AFIP needs to
update the amounts and the bases to be able to make the liquidation
And that will only be possible once the Economy regulates what will later be transformed into a decree with the signature of President Alberto Fernández.
From then on, the
of assembling the structure
remains for the AFIP
so that the settlements can be carried out with the new scheme.
"Earnings is an
, but in the project that was approved, monthly salary parameters were taken, so it is not easy to regulate, it is a challenge for the system," La Vista said.
The tax expert explained that the reimbursement
is made directly by the companies
in the settlement of the salary of their employees, according to the parameters set by the AFIP.
"Employers make the calculation and deposit the reimbursement with their own funds. And then they offset with the AFIP those reimbursements of the other Earnings settlements that they must make in the month, since the companies are withholding agents."
For La Vista, part of the delay is due to the lag between the team of the Ministry of Economy, which will put together a regulation interpreting the
political-economic spirit of the law
, and the role of the AFIP technicians, who are the ones who know how to carries out instrumentation.
"It is in the AFIP where the tax experts are trained," he said.
"It is the decree that Economy puts together that will give
the interpretation of the law
and define, for example, if the gross $ 150,000 refers to the salary of January or that of April. The AFIP does not have the power to interpret that far", La Vista detailed.
What if the rulemaking is not finished by next week?
"The most normal thing would
be to wait until the payment of the June salary
to make the corresponding reimbursements and stop withholding a part of the salary from those who no longer have to pay," he said.
"It would be an
for the government to ask companies to pay the reimbursement in mid-June, for example. Otherwise they would force companies to make a re-liquidation of the month, which is something that is not appropriate," La Vista said.
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