A judge from Mendoza issued a precautionary measure in favor of an important winery so that AFIP does not apply the extraordinary advance of the Income Tax.
Susana Pravata, head of the fourth Federal Court of Mendoza, dedicated to tax issues, held in her ruling that this advance This is a new undercover tax not legislated by Congress and violating property rights.
The foreign-owned winery, based in Mendoza, had filed an administrative appeal with AFIP for General Resolution 5248 and, receiving no response, appealed to the federal courts.
Judge Pravata held in his sentence that this extraordinary tax violates the principle of legality that regulates tax matters by establishing, “through the regulations, a new hidden tax, incurring a regulatory excess”.
And he highlighted: “Only the Legislative Power of the Nation has constitutional power assess the taxable capacity from which the payment of a tax is justified “.
The suspension of the warehouse’s obligation to register such payments with AFIP will be in effect until the collection agency has responded by administrative means to the obligation that the taxpayer had formulated before resorting to the injunction.
In August 2020, with General Resolution 5246, AFIP added an extraordinary advance in the income tax (IG) account for some companies.
The rule states that at the beginning of the current year the world economy was is affected by a general and extraordinary increase in international prices, in particular goods, food and energy, following the war in Eastern Europe (Ukrainian war).
And it underlines the need for the state to actively engage, generating tools that make it possible to reduce negative impacts, presumably to allocate them to the progressive redistribution of income.
With these arguments, the AFIP has established for the only time an extraordinary payment into the IRPEF account that must be paid by the subjects who, “… not only have benefited from the effects described, but also show a high fiscal capacity” ( sic).
The subjects obliged to pay this extraordinary advance are the companies of the country and the local branches of foreign companies, when they meet any of the following parameters: 1. The amount of the Determined Tax of the deed of notoriety corresponding to the financial year 2021 or 2022 , the second corresponds, is equal to or greater than $ 100,000,000, or 2. The amount of the Tax Result deriving from the deed of notoriety referred to in the previous point, without applying the deduction of the tax losses of previous years pursuant to the aforementioned set law, is equal to or greater than $ 300,000,000.
The Mendoza winery reported in its court filing that the tax payable for the current tax period is “less than the amount established in the resolution to force the entry of extraordinary advances, because the result is much lower than the previous year ». And that he had asked for the reduction of ordinary advances, so that “an exorbitant favorable balance is not generated, in the event of having to deal with extraordinary quotas”.
With another decision in favor of a taxpayer, the same judge granted him a similar to the Cartellone company, who claimed not to have the taxpaying capacity to comply with the tax advance due to the passage of a delicate economic and financial situation.
Mendoza. Corresponding
Source: Clarin
