2023-07-21 14:55:00
The AFIP established a payment on account from income tax to large companies that have obtained a return of more than $600 million.
As indicated by the organization, this group of taxpayers represents a universe inferior to the 1% of the total number of legal entities that present the affidavits of this tax.
AFIP demands $140 million from a Cordoba businessman for the solidarity contribution
As they officially indicated, “the regulation aims to deepen the controls on the sectors with the greatest contributive capacity to reduce the negative impacts on the most vulnerable sectors of the population.”
The measure was ordered through General Resolution 5391/2023, published this Friday in the Official Gazette.
The AFIP clarified that those legal entities that have a certificate of exemption from Income Tax are excluded from the payment on account.
How to determine the payment on account?
The collecting entity explained that, for the purposes of determining payment on account, the subjects reached must
1) consider the sworn tax return corresponding to the fiscal period 2022, in the event that the year-end had operated between August and December of that year, both inclusive.
2) For their part, taxpayers whose year-ends had operated between January and July 2023, both inclusive, must consider the affidavit corresponding to the fiscal period of this year.
The payment will be computable in the fiscal period following the one taken as the calculation basis, according to the following detail:
A) With year-end operated between August and December 2022, both inclusive: fiscal period 2023.
B) With year-end operated between January and July 2023, both inclusive: fiscal period 2024.
While, The amount of the payment on account will be determined by applying 15% to the tax result of the fiscal period immediately prior to the one to which the payment will be allocated.without considering the deduction of tax losses from previous years under the terms of the Law.
How will the advance payment be paid and when?
In accordance with the provisions, the payment will be paid in three equal and consecutive installments, on the following dates:
1) For year-ends from August to December 2022: installment 1 will expire on August/September/October 22, 2023, respectively.
2) For year-ends from January to May 2023: the maturity of the first installment will be December 22, 2023 and January/February 2024, the following ones.
3) For fiscal year closings of June 2023: the expiration of the first installment will be January/February/March 22, 2024, respectively.
4) For year-ends in July 2023: the first maturity is on February 22, the next on March 22, and the third, and last, on April 22, 2024.
The AFIP justified this measure by noting that “it has been observed that some economic actors have benefited by obtaining extraordinary income from the production and/or marketing of certain products as well as the provision of certain services.”
“At this juncture, it is considered necessary for the State to implement tools that contribute to the progressive redistribution of income, in order to alleviate inequalities and reduce the negative impacts on the most vulnerable sectors of the population,” he added.
LR
1689951722
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