The Government has modified the collection mechanism for lawyers and/or attorneys and experts of the Federal Administration of Public Revenue.
According to General Resolution 4221/2018, published this Monday 26.03.2018, in the Official Gazette, the AFIP replaces Article 4 of General Resolution 2.752, which provides the conditions and requirements for making the payment of the fees corresponding to attorneys, tax agents, lawyers of the Agency, in any type of process filed before the National Tax Court or in a judicial headquarters.
The new rule establishes that when there is a regulation of fees by the intervening judge or court, taxpayers and/or responsible parties must comply with the payment obligation, for the amount arising from the regulatory order plus the interest that, in the event of default, would correspond until the date of its effective payment.
In the absence of regulation, the Treasury may administratively estimate the amount of the fees of experts, attorneys, tax agents or intervening officials, in accordance with the provisions of the Law on Professional Fees of Lawyers, Attorneys and Judicial Assistants No. 27.423, the amount of which will result from applying the minimum percentages established in said regulation, for each situation.
Payment of fees corresponding to administrative settlements or estimates, It will be made by electronic transfer of funds through the Internet, or by credit card
To prepare the respective Electronic Payment Voucher (VEP) you must enter the “DJ Presentation and Payments” system, generate “New VEP” option and select the “Attorney Fees” option in “Payment Type Groups”.
In the “Payment Types” menu, in the “Lawyers and Experts Fees” items, “Fees for Lawyers and Customs Experts”, “Tax Execution Fees – Tax Agents”, “Tax Execution Fees – Tax Representatives” and “Tax Execution Fees – Lawyers”, the fees pending payment will be displayed for selection, with all the required data, which must be confirmed. Then, the payment entity through which the electronic transfer of funds will be ordered will be chosen.
The VEPs will expire at the 24th hour of the day following their generation date.If the payment transfer is not ordered within the specified period, a new receipt must be prepared.
As many VEPs will be printed as copies are necessary for delivery to the intervening subjects, and a copy will be presented in the file and a copy of said presentation in the dependency of the AFIP that the trial be carried out within 10 administrative business days of the payment being made, accompanied by the VEP in the “Paid” status.
To carry out andTo pay fees by credit card, you must access the credit card website and verify whether the service payments include:AFIP” an option for payment of attorney fees is enabled. Proof of income will be made by presenting proof of payment, in the same manner and within the same period indicated for proving payment by VEP.
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