The Government could retroactively charge dependent workers a tax relief that the previous Government imposed by decree in the last quarter of 2023. And to ensure that this does not happen, it is proposed to include the ratification of this tax relief by Congress. in exchange for agreeing to a bill that reduces the non-taxable minimum (MNI) of profits.
Tax experts say ratification of the tax cuts could pass unmodified Income tax 2024.
They therefore agree that this reduction in profits due to the change in tax rates between 1 October and 31 December 2023 (decree 415/2023) for workers in employment relationships requires ratification by Congress. But they admit that this can be done with a specific law, without modifying or lowering the current threshold of 15 minimum, living and mobile wages (SMVM).
“Decree 415/23 unquestionably requires legislative ratification. “This ratification was found in the 2024 budget bill of the previous government, which Congress did not deal with (the Milei government extended the 2023 one) and also in the new government’s profit bill, which was not he’s not busy either,” he said. said to Clarion the tributary Cesar Litvin. And he added that this ratification could be done separately or included in a new Profit Law.
Therefore, «if there is no legislative approval that validates the tax reduction produced by decree 415/2023, employees who have had a lower withholding tax, They will be indebted to AFIP for the period 2023,” Litvin said.
It is estimated that this debt, on average, could be between $250,000 and $300,000.
For Guillermo Michel, former head of customs, the easing of the tax burden of workers and pensioners through the reduction of income tax withholdings established by the AFIP, and its subsequent parliamentary ratification, is a political tool used indiscriminately.
“From decree 561/2019 of the Macri government, ratified with article 46 of law 27.541, to RG (AFIP) 2867/2010 of the Cristina Kirchner government, ratified with article 1 of law 26.731, they have implemented measures of advancement of tax breaks for subsequent ratification by law. In this case, the ratification occurred in the 2024 budget bill, which was not discussed by Congress,” he explained.
On the other hand, in relation to the restoration of the fourth category for employees with MNI substantially lower than those currently in force – which the Government would like to include again in a bill -, the question on the date of entry into force What could I have?
For Litvin, “in pure theory, income tax has a taxable exercise event, therefore, The changes are expected to come into effect on January 1, 2024.
In this sense, those who were not hit by the tax in the first months of the year, if the lower expected minimums are applied retroactively, They would be indebted to the Treasury. I wanted those workers who earn less than $2,340,000 but more than $1,250,000.”detailed the tributary.
“From my point of view,” insisted Litvin, it should not have retroactive validitygiven that there are recent precedents with increases in tax thresholds, which have established their validity since publication in the Official Journal, i.e. forwards and not backwards, in the application of the rule.
Source: Clarin
