Decree 841/2022, of mid-December, established unpaid one-time check for some employees in the private sector, in December 2022. Furthermore, it has foreseen that some companies may reduce IRPEF advances by an amount equal to 50% of the total amount paid for the aforementioned assignment and defer the payment for the year 2023, according to the terms and conditions established by the AFIP.
through the General Resolution 5312, the AFIP regulated the procedure request for a reduction in Irpef advances and published the instructions so that Micro, Small and Medium Enterprises (MIPyME) that have paid the year-end bonus for private workers can access a tax break.
Taxpayer Sebastián Domínguez details the 7 most relevant aspects below:
one. If they meet all the requirements, who can request the reduction of Irpef advances?
To the extent that they meet all the conditions established by the Decree and the General Resolution, Tranche 1 Micro, Small and Medium Enterprises that have a valid MiPyME Certificate and are registered with the AFIP, from 12/17/2022 in any of the following characterisations: a) 272 – Micro-enterprise Law 25.300; b) 274 – Small Business Law 25.300; and c) 351 – Medium Enterprises – Tranche 1. Law 25.300.
2. Is there a deadline to request the reduction?
Yupthe advance reduction option must be requested between 10/01/2023 and 31/03/2023.
3. Which tax periods must the advances correspond to?
The request can be made in relation to some advances, attributable to the periods detailed below, depending on the subject matter:
- a) Natural persons and undivided successions: Financial Year 2022
- b) Remaining parties: Fiscal year 2022 for those ending the financial year in the months of November and December 2022 and Fiscal year 2023 for those ending the financial year in the months from January to October 2023.
Four. What are the requirements they must meet?
The following requirements must be met:
- a) Have CUIT active.
- b) Establish and/or maintain the Electronic Tax Address before the AFIP.
- c) Be enrolled in income tax.
- d) Keep the code of the activity carried out in the Registry System updated.
- e) Having presented the definitive and nominative affidavit of contributions and contributions intended for social security corresponding to the accrued period 12/2022, declaring at least 1 employee.
- f) Not having previously submitted a request for reduction of advances in the tax period for which the option is exercised.
- g) Not having presented the sworn income tax return corresponding to the tax period for which the option is exercised.
- h) Have at least 1 down payment with no deadline at the time of presentation of the reduction option.
“The requirement indicated in f) seems to us a requirement that goes beyond the spirit of Decree 841/2022,” says Domínguez.
The fact of having previously requested the reduction of the advances for having estimated that the income obligation of the same would have generated an adjustment in favour, “It must not be a reason for exclusion to be able to take advantage of this benefit”addition.
In this regard, the expert said: “We remind you that the bonus provided for by decree 841/2022 was not agreed between employers and trade unions and/or workers’ representatives, rather it was unilaterally imposed by the Executive Brancheven in the case of MSMEs that find themselves in economic and/or financial difficulties”.
And he added: “Consequently, no further requirements should be required that alter the spirit of the reduction benefit provided for by the Decree”.
5. How do I request the reduction of advances?
Request for down payments must be done through the option “Reduction Advances” of the “Tax Accounting System” service which can be accessed with a tax code.
It should be noted that the reduction corresponds to the calculation of 50% of the total amount paid for the non-salary indemnity envisaged by article 1 of Decree 841/2022, for this purpose the field “Decree 841/2022 art. 6″.
In everything not provided for by the General Resolution (AFIP) 5312, Title II of the General Resolution (AFIP) 5.211 shall apply, except for what is established in the last paragraph of its article 11 for the subjects included in the General Resolution (AFIP) 5246.
6. Can the reduction be requested if the company has not paid bonuses to employees due to economic and/or financial problems?
The request for reduction can be requested for 50% of the total amount paid for the indemnity non-remunerative provided for by article 1 of Legislative Decree 841/2022.
“Consequently, If the unpaid indemnity has not been paid, the benefit of the reduction of advances cannot be requested”explains Dominguez.
7. Can you request a reduction in advances greater than the deferral benefit of 50% of the bonus under Legislative Decree 841/2022?
If it is estimated that the advances will exceed the final amount of the tax period obligation for additional reasons, the art.The reduction can be performed according to the procedurethe term and other conditions set out in Title II of General Resolution (AFIP) 5211.
NS
Source: Clarin
