2023-09-28 09:50:38
City of Buenos Aires, 09/27/2023
HAVING SEEN the Electronic File No. EX-2023-02377595- -AFIP-SECCDECNRE#SDGREC, and
CONSIDERING:
That the National State has been implementing a series of measures aimed at consolidating the economic recovery, within the framework of which it has been observed that the economic actors dedicated to financial intermediation, as well as the subjects that fall into the category of Payment Service Providers – registered before the Central Bank of the Argentine Republic – have benefited from obtaining extraordinary income from the development of their activity.
That the obligations of the National State in economic matters require the adoption of tools that contribute to the progressive redistribution of income, in order to reduce inequalities and protect people and groups that present greater conditions of vulnerability.
That, in this situation, in order to sustain the redistributive impulse of fiscal policy and in the face of the manifestation of high contributory capacity of certain economic sectors, reasons of tax administration and equity make it appropriate to establish an extraordinary payment on account of the tax on profits that the subjects belonging to said sectors must earn.
That, by virtue of this, it is appropriate to establish the scope, form, term and conditions for the determination and payment of the aforementioned extraordinary payment on account.
That the Legislation Directorate and the General Subdirectorates of Legal Affairs, Collection, Inspection and Systems and Telecommunications, and the General Tax Directorate have taken the intervention that is their responsibility.
That this is issued in exercise of the powers conferred by article 21 of Law No. 11,683, text ordered in 1998 and its modifications, and by article 7 of Decree No. 618 of July 10, 1997, its amendments and its complements.
Thus,
THE FEDERAL ADMINISTRATOR OF THE FEDERAL PUBLIC REVENUE ADMINISTRATION
RESOLVES:
ARTICLE 1.- Establish a payment on account of the income tax payable by the subjects listed in article 73 of the Law of the aforementioned tax, text ordered in 2019 and its modifications, which concurrently meet the following conditions:
1. As of the date of issuance of this general resolution, register as your main activity any of those detailed in the Item “FINANCIAL INTERMEDIATION AND INSURANCE SERVICES” of the “Classifier of Economic Activities (CLAE) – Form 883” implemented by General Resolution No. ° 3,537, except those registered with Code 651310 Social Works; or are registered as Payment Service Providers (PSP) with the Central Bank of the Argentine Republic (BCRA), and
2. In the sworn declaration for the fiscal period 2022 or 2023, as appropriate – in accordance with article 3 -, they have reported a Tax Result that is equal to or greater than SIX HUNDRED MILLION PESOS ($ 600,000,000.-), without applying the deduction of tax losses from previous years in accordance with the aforementioned tax law.
ARTICLE 2.- Subjects covered by the obligation established in General Resolution No. 5,391 are excluded from the aforementioned payment on account, and those legal entities that have a certificate of exemption from income tax – in force in the periods included in the first and second paragraphs of article 3 -, in the terms of General Resolution No. 2,681, its amending and complementary ones.
ARTICLE 3.- For the purposes of determining the payment on account provided for in article 1, the affected subjects must consider the sworn income tax return corresponding to the 2022 fiscal period, in the event that the closing of the fiscal year would have operated between the months of August and December 2022, both inclusive.
Taxpayers whose year-ends would have operated between the months of January and July 2023, both inclusive, must consider the income tax return corresponding to the 2023 fiscal period.
The payment on account will be computable, in the terms of article 27 of Law No. 11,683, text ordered in 1998 and its modifications, in the fiscal period following the one taken as the basis of calculation, according to the following detail:
a) With the closing of the fiscal year operated between the months of August and December 2022, both inclusive: fiscal period 2023.
b) With closing of the fiscal year operated between the months of January and July 2023, both inclusive: fiscal period 2024.
ARTICLE 4.- The amount of the payment on account will be determined by applying the rate of FIFTEEN PERCENT (15%) on the Tax Result – without applying the deduction of tax losses from previous years in accordance with the tax law – of the immediate fiscal period. prior to the one to which the payment on account will be allocated.
In those cases in which tax results have been declared for one or more activities promoted, the taxpayer may deduct from the amount of the payment on account the amount corresponding to the tax relief for said activity. To do this, you must make a presentation through the service with a Tax Code called “Digital Presentations”, in the terms of General Resolution No. 5,126, until the expiration day of the first installment provided for in article 6 hereof, indicating the amount by which the aforementioned payment on account must be reduced, for the purposes of its registration in the Tax Account System.
ARTICLE 5.- The entry of the payment on account and, where applicable, the compensatory interest and other accessories, will be made in accordance with the provisions of General Resolution No. 1,778, its amendments and its supplements, using the code of Tax-Concept-Subconcept: 10-184-184, and the corresponding number must be entered as a fee in accordance with the provisions of article 6 hereof.
For the payment of interest and other accessories, the relevant subconcept codes must be selected when generating the Electronic Payment Flyer (VEP).
ARTICLE 6.- The payment on account determined in accordance with the procedure described, will be paid in THREE (3) equal and consecutive installments, on the dates indicated below:
FISCAL CLOSING
DUE DATE INSTALLMENT N° 1
DUE DATE QUOTE N° 2
DUE DATE QUOTE N° 3
August 2022 to April 2023 October 23, 2023 November 22, 2023 December 22, 2023 May 2023 November 22, 2023 December 22, 2023 January 22, 2024 June 2023 December 22, 2023 January 22, 2024 22 February 2024 July 2023 January 22, 2024 February 22, 2024 March 22, 2024
When any of the indicated expiration dates coincide with a holiday or non-business day, said date will be moved to the immediately following business day.
ARTICLE 7.- The compensation mechanism provided for in article 1 of General Resolution No. 1,658 and its amendments will not be applicable for the cancellation of the payment on account established by this rule.
ARTICLE 8.- The taxpayers and responsible parties covered by this general resolution will not be able to consider the payment on account provided for in article 1 in the estimate they make within the framework of the advance payment reduction option regulated in Title II of General Resolution No. 5,211, its amendments and supplements, or General Resolution No. 5,246.
ARTICLE 9.- The provisions of this general resolution will come into force on the day of its publication in the Official Gazette.
ARTICLE 10.- Communicate, submit to the National Directorate of the Official Registry for publication in the Official Gazette and archive.
Carlos Daniel Castagneto
e. 28/09/2023 N° 78433/23 v. 28/09/2023
Publication date 09/28/2023
1695904430
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