The Federal Public Revenue Administration (AFIP) will implement a new control system for payments abroad for services starting this Friday (07.01.2022), with the aim of guaranteeing compliance with tax obligations, the tax agency reported on Thursday.
In a statement, the AFIP said it will use "eThe Comprehensive Monitoring System for Payments Abroad for Services (Simpes), a tax tool that will allow the State to carry out an evaluation of the financial economic capacity of companies that carry out this type of operations«.
The new mechanism is similar to the one already used for the importation of goods and the General Resolution No. 5135 which will come into effect this Friday with its publication in the Official Gazette extends to payments abroad for services, the evaluation carried out through the Financial Economic Capacity (CEF) system, a tool that is currently implemented on merchandise import operations.
The agency explained that "the changes introduced will benefit those taxpayers who comply with the rules and will allow Identify operators who cannot prove the origin of the income intended to make payments abroad for contracted services«.
The AFIP pointed out that "The Comprehensive Monitoring System for Payments Abroad for Services (Simpes) represents an improvement in risk management, by obtaining relevant information on tax compliance in advance and early. In this way, the measure results in a optimization of control and supervision«.
Later, the fiscal control entity stressed that "among the payments for services abroad made by the companies that are affected by the audit tool are the following:financial; postal and courier; telecommunications and IT. Companies must also access Simpes for payments abroad of legal, accounting and management services; advertising; research and development; and insurance premiums, among others.
Among the exceptions, the measure includes payments abroad for freight services, passenger transport, health services by travel assistance companies and other health services. The tool also does not cover payments for travel services and other card payments such as those made on digital platforms by individuals.
"The regulations represent a step forward in terms of coordination between the different agencies of the national public sector. In this regard, the Central Bank (BCRA) will establish the details corresponding to the scope of action of the monetary authority," the AFIP reported.
Regarding the operating mechanism, it was reported that "importing companies and The various affected subjects must access the Comprehensive Monitoring System for Payments Abroad for Services (Simpes) through the AFIP website., to complete the sworn declaration. In the Simpes service, the CUIT number, name and surname or company name, tax address, CUIT of the paying party, amount to be transferred abroad, type of currency, and the purpose of the currency transfer must be reported.
Finally, the AFIP clarified that "autonomous entities, departments and dependencies of the National State, as well as institutions belonging to provincial or municipal states, are excluded from using this system."AFIP statement)
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