AFIP clarifies that the mechanism for using the freely available VAT balance to pay up to 20% of the Social Security Contributions for the fiscal period of September of this year, which expire this month, is fully in force.
The transaction, which will benefit some 66 thousand Micro and Small Businesses, will be enabled from today until the 31st of this month inclusive..
The Agency thus clarifies that the resolution of the Federal Tax Commission mentioned in a newspaper article does not limit the application of these benefits for taxpayers.
The application of this compensation mechanism does not in any way affect federal tax sharing.
The measure will apply to taxpayers who, at the time of using the freely available credit balance, register the status of Micro and Small Enterprises registered in the “REGISTRY OF MSME COMPANIES” of the Secretariat of Entrepreneurs and Small and Medium Enterprises of the Ministry of Production and Labor.
The request will be made through the transaction “Assignment to Social Security” of the Tax Account System, and as long as there are no observations on the balance and all the requirements set forth in the regulations are met, this assignment will take effect from the moment of submission and may not generate a balance in favor of the taxpayer.
To make the request, you must have submitted the SICOSS affidavit for the tax period to be affected and not record any failure to submit VAT affidavits for non-prescribed periods.
This is the first step on the road to a Single Tax Account within the framework of the project announced this week by the Government.
Aduana News foi o primeiro jornal aduaneiro da Argentina a lançar sua versão digital. Com mais de 20 anos de trajetória, suas publicações e iniciativas têm como objetivo oferecer o conhecimento mais relevante sobre temas aduaneiros, contribuindo para a promoção do comércio seguro e da facilitação do comércio na região.
