07/22/2021 8:25 AM
Clarín.com
Economy
Updated 07/22/2021 8:47 AM
The AFIP imposed more controls on virtual operations.
It did so through
General Resolution 5029
, published this Thursday in the Official Gazette.
What figure is incorporated into the controls and what requirements must they meet.
In this way, PSPs (Payment Service Providers) are incorporated into the information regime provided for in General Resolution 4614
for asset transactions carried out using computer tools and / or applications.
Thus, the Treasury
seeks to verify the correct settlement of the tax on debits and credits by the PSPs,
identify the holders of the payment accounts, and carry out a traceability of the funds transfers they carry out and detect evasion maneuvers, among other.
The tax expert Sebastián Domínguez, detailed what requirements the Payment Service Providers must comply with from now on.
PSPs must report:
a)
The list of accounts with which each of the clients are identified
, as well as the additions, cancellations and modifications that may occur.
b)
The total amounts expressed in Argentine pesos of the income, expenses and final monthly balance of the accounts.
"The aforementioned information must be provided only with respect to the accounts in which
total income equal to or greater than $ 10,000 had been registered in the reporting period,"
commented Domínguez, partner of SDC Asesores Tributarios.
In that sense, the specialist explained that
this amount of $ 10,000 has been in force since December 2019
and the AFIP has not updated for inflation so that most of the operations are covered by the information regime.
If the operations are carried out in foreign currency, they must be converted into pesos
considering the last trading value -buyer type- that, for the currency in question, is set by the Banco de la Nación Argentina on the last business day of the month being reported. .
If the operations are in digital currencies or cryptocurrencies
, the Resolution establishes that they must be converted into pesos considering the last trading value -buyer
type- that, for the digital currency or cryptocurrency in question, has been set by the PSP, on the last day of the month being reported.
"This is relevant because there is no official market with a daily closing price from where the value of digital currencies or cryptocurrencies can be taken," Domínguez commented.
Another point explained by the tax
expert
consulted by Clarín is that the
"question to consider is that Law 27,430 of Tax Reform of 2017 incorporated provisions regarding digital currencies into the income tax law
but did not define what should be understood by that concept ".
"Likewise, the concept of cryptocurrencies is not contemplated, which is why there is no definition of it," he said.
The information that PSPs must submit monthly, from the July 2021 period, is as follows:
1. Regarding the accounts to report:
1.1.
Account type and number.
1.2.
Number of members and type of identification and character of each of the members that make up the reported account.
1.3.
Type of operation: opening, closing, modification.
1.4.
Opening, closing and modification date, depending on the type of operation in question.
1.5.
Uniform Virtual Key (CVU) 2. Regarding the movements operated in the reported accounts: 2.1.
Total amount of income or expenses made.
2.2.
Type of entry or exit (cash, bank transfer, in foreign currency, digital currency).
2.3.
Monthly balance of the accounts in Argentine pesos, in foreign currency and / or in digital currency or cryptocurrency.
2.4.
Uniform Banking Code (CBU) or Uniform Virtual Code (CVU), as appropriate.
3. Regarding the individuals involved in the reported accounts: 3.1.
In the case of individuals residing in the country: 3.1.1.
Surname and first name, company name or denomination of the owners or subjects involved in the operations.
3.1.2.
In the case of taxpayers registered with the AFIP: CUIT.
3.1.3.
In the case of subjects not registered with the AFIP: CUIL, CDI, CIE or DNI.
3.2.
In the case of subjects residing abroad: 3.2.1.
In the case of human persons: a) Surname and name.
b) Identity document or passport number.
c) Tax identification number in the country of residence (NIF), if possessed.
3.2.2.
In the case of legal persons: a) Company name or name.
b) Tax identification number in the country of residence (NIF).
YN
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