08/13/2021 2:43 PM
Clarín.com
Economy
Updated 08/13/2021 3:21 PM
The automatic system of the AFIP began to shoot the fines for taxpayers who do not comply with the presentation
or payment of the affidavits of Personal Assets, and
that causes anger among the accountants who for days have been asking for an extension to finish completing the procedure.
"48 hours after the first expiration date for the presentation of the affidavits,
the AFIP begins to notify the taxpayers with the completion of CUIT 0-1-2 and 3 for their presentation."
The phrase resonates on Twitter and is repeated by accountants indoors as well.
The outrage of the specialists is because they assure that while the system had several failures
and in many cases prevented taxpayers from being able to formalize their returns,
a few hours after the first obligation expired, the injunctions that are generated automatically and the fines began to be issued. to get.
"The AFIP does not seem to recognize the problems of web applications that delayed and delay the work of loading information
to be able to generate and present the sworn statements," complains Sebastián Domínguez, partner of SDC Asesores Tributarios.
And the taxpayer, Marcelo Rodríguez completes:
"When the taxpayer does not present the affidavit, the system triggers an automatic fine
for lack of presentation. It is not necessarily an intimation, but it is the reflection that the treasury detected the breach It is a formal sanction ".
Beyond the fact that no specialist is unaware that it is the usual procedure,
the anger is focused on the problems that they claim to have had to upload the data on the AFIP website
to be able to comply in a timely manner with the delivery and the successive claims of extension what did they do about it.
The expected expiration dates for Personal Property taxpayers are as follows:
CUIT ending in 0-1-2 and 3: presentation until August 10, 2021 and payment until August 11, 2021.
CUIT ended in 4-5 and 6: presentation until August 11, 2021 and payment until August 12, 2021.
CUIT ended in 7-8 and 9: presentation until August 12 and payment until August 13, 2021.
The claims
For the fine for failure to submit an income tax return and bbpp, the Afip system was great, I already received a couple.
- Alejandro Rosenfeld (@alerosenfeld) August 12, 2021
Far from responding to requests for an extension due to system problems, the AFIP has begun with the injunctions for CUIT 0-1-2 and 3 #taxes #profits #personal assets #afip pic.twitter.com/IHzJTA1Ozk
- Sebastián M. Domínguez (@sebasdominguez) August 13, 2021
This week, the Buenos Aires Professional Council of Economic Sciences asked the AFIP to consider, exceptionally,
in terms of the sworn statements that are presented until August 20, 2021
due to the difficulties that arise for access to the agency website. Mainly for the applications "Human Earnings" and "Personal Web Assets".
"These inconveniences have been manifesting for several weeks
, as we have reported in notes sent on July 15 and August 3 and 6, respectively, and they became more acute in the last hours, reporting the impossibility of access, extreme slowness and the sudden closing of the session at a short time of entry, which makes it impossible to load data ”, said the letter from the council that groups the accountants in a letter sent to the Subdirectorate General for Taxpayer Services of the AFIP.
What happens when a presentation is performed
1) corresponds to the automatic fine of $ 200 which is automatically reduced by half if the DDJJ is filed within 15 administrative business days and paid
2) Compensatory interest for the Default in the payment of 3.35% per month for the days of Default in the payment
3) fine for omission of 100% of the omitted tax with the possible exemption of the same with certain conditions
4) If they do not file within 15 days or do not pay, the AFIP can apply the institute for the provisional payment of overdue taxes.
This consists of claiming a payment on account for the 2020 period based on a DDJJ submitted for a non-prescription fiscal period of the same tax.
5) You can also initiate an Audit and later initiate a determination procedure ex officio if the DDJJ is not presented.
YN
Look also
Earnings and Personal Assets: deadlines to present and pay expire
New AFIP app: how it works and what it is for