The AFIP defined how some 2,000 companies will have to return the money of the ATPs for having bought dollars

07/28/2021 4:28 AM

• Clarín.com

• Economy

Updated 07/28/2021 8:03 AM

The National Public Revenue Administration (AFIP) issued a resolution on Wednesday on

the conditions for the return of the salary aid that companies received as part of the ATP program

for having breached some of the conditions to access the benefit, such

as the purchase of dollars or profit distribution

, among the most prominent by the agency.

Through

General Resolution 5035/2021

, published in the Official Gazette with the signature of the head of the AFIP, Mercedes Marcó del Pont, the conditions were established for the reimbursement of the complementary salary for workers in a private sector dependency relationship , which was created for the purpose of "mitigating the negative impact of the decrease in productive activity as a consequence of the isolation and distancing measures" established by the coronavirus pandemic.

The regulations established that "the employer must keep at the disposal of the Agency the work papers from which the payroll and the periods involved arise, as well as the calculation of the amount that is reimbursed and the respective interests."

It was also pointed out that "the sums corresponding to the complementary salary benefit, received for the salaries earned between the months of April and December 2020, must be made

within a period of 15

administrative business

days

computed from the date the notification is made."

The AFIP established that the interest to be applied on the amount of the capital will be calculated from the date on which the sums have been credited in the workers' accounts, until the effective restitution of the amount owed.

In addition, the agency promised to make available to employers, the "Emergency Assistance Program for Work and Production - ATP", the information corresponding to each of the periods in which they would have received the benefit of salary allocation complementary".

The resolution of the AFIP established the conditions for the voluntary restitution of the benefit, which may be carried out until December 31, 2021. "The partial return of the Supplementary Salary benefit received will not hinder the control procedure of compliance with the requirements of access and / or conditions of validity of the benefits foreseen in the Program of Emergency Assistance to Work and Production ", it was clarified in the resolution.

A system

of payment facilities

was also established

, applicable for the voluntary restitution of the benefit. 

In the case of a voluntary reimbursement of the ATP, "it must be made for the total amount".

But when it is carried out as a result of the notification of the detail of the detected breaches, adherence to the regime may be made up to 15 administrative business days, inclusive, computed from the date of notification.

The facility plan requires a first payment

equal to 20%

of the consolidated debt.

While the maximum amount of installments to be granted will be

five monthly

, equal and consecutive, "except for the first one, to which the financial interests will be added from the day of consolidation of the plan until its expiration."

It was indicated in the regulation that the amount of each of the installments and the payment on account will be equal to or greater than $ 1,000, while the

effective monthly financing rate will be 2%

.

The date of consolidation of the debt will be the one corresponding to the date of cancellation of the payment on account.

"The application for adhesion to the present regime

cannot be rectified

and will be considered accepted, provided that the conditions and requirements provided are fully met," it was specified.

The installments will expire on the

16th of each month

from the month following the consolidation, it was specified. 

The expiration of the payment facilities plan will operate without any intervention by the AFIP, when there is a

lack of cancellation of two

consecutive or alternate

installments

, SIXTY (60) calendar days after the expiration date.

The AFIP will be empowered to initiate legal actions before the expiration of the facilities plan.

The breaches of the conditions set for the granting of the ATPs pursued by the AFIP range from the purchase of foreign currency to the distribution of profits, repurchase of shares, remittances abroad or an increase in fees, salaries or advances of the members of the bodies of administration.

The ban on buying foreign currency for companies has been in force since the beginning of the program in April last year and, although it only included companies that had more than 800 employees, it was later extended to all companies in a second round.

This year the AFIP began a process to detect companies that failed to comply with the ATP program regulations and the agency established a voluntary mechanism for the return of benefits while taking some cases through the courts.

GRB

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