Earnings and personal assets: the Justice has ordered the postponement of the deadlines

The Justice has accepted a request for protection presented by the Professional Council of Economic Sciences of the city of Buenos Aires e deadlines for submitting sworn declarations have been suspended taxes on income and personal property of persons payable between 23 and 27 June.

Macarena Judge Marra Giménez, of the 12th court in federal administrative litigation accepted the injunction requested by the CPCE of Buenos Aires so that the next tax agreements are extended.

The magistrate ruled that the deadlines must be performed at least by 12 July, as requested by the Buenos Aires accountants. “Attention to the proximity of the deadline for the submission of the sworn declarations concerned – from 23 to 27 June -, It is appropriate to arrange for a precautionary measure and until the resolution of the requested precautionary measure.the suspension of the deadline for the presentation and payment of sworn declarations that determine the 2021 exercise of human persons “, the judge ruled.

The case will apply to “the class is constituted in the case of professionals enrolled in economic sciences in the jurisdiction of the Autonomous City of Buenos Aires”, clarifies the magistrate.

Days ago, the trade council chaired by Gabriela Russo last week filed an injunction against Afip, asking for an extension of the due dates for taxes on income and personal assets.

Faced with the imminence of personal tax deadlines starting from next Thursday 23, the accountants arrive protesting that the application systems through which the presentations should be performed were not available in time and still give many errors today.

The Buenos Aires Council Justice amaro against AFIP requests that the deadlines for the submission and payment of the affidavits of income taxes be extended, including the ordinary tax on financial income, and on personal property, human persons for the tax period 2021.

The accountants considered the extension to take effect until the end of the 60 days from the availability and correct functioning of the applications; that is, from next 12 July.

The presentation was made by the Prime Minister of Buenos Aires, Gabriele Russoand secretary Giulio Rotmanbefore the National Appeals Chamber in Federal Administrative Litigation, where amparo collective action is promoted.

Russo stated that “this measure responds to our firm belief that exercise a strong defense of our profession, taking all necessary actions to protect the rights and interests of our professionals registered and the common citizen who wants and must promptly fulfill his obligations “.

Judge Macarena Marra Giménez declared “the alleged collective action formally admissible” and recognized “the suitability of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires, as a representative of the group committed to defending the rights of registered professionals. in Economic Sciences in the jurisdiction of the Autonomous City of Buenos Aires “.

Also, he ordered “Establish as the procedural object of the case the sentence of the AFIP-DGI to extend the deadline for the presentation and payment of the deeds of notoriety determining the income tax – including the service tax – and the tax on the personal assets of Financial Year 2021 of individuals whose expiry is currently scheduled for June 23 to 27, until 60 days have elapsed from the provision of the web systems necessary for the completion of the aforementioned works, ie from 12 July onwards “.

“Attention to the proximity of the deadline for the presentation of the sworn declarations involved – for the period from 23 to 27 June -, and in compliance with the powers conferred by art. 4 inc. 1 ° comma 3 ° of law 26.854, it is appropriate to arrange as a precautionary measure and up to the resolution of the precautionary measure requested in the trial, the suspension of the terms for the presentation and payment of notoriety deeds determining the income tax – including the fiscal agenda – and the tax on personal assets of the fiscal period 2021 of human persons, established by the General Resolution AFIP n. 5192/2022 ″.

Furthermore, it ordered to impose “on the defendant Federal Tax Administration – General Tax Directorate (AFIP-DGI) that, within 3 days, it produces the preventive report provided for by art. 4 of Law no. 26,854 and the publication on its institutional website of the data of the present case, of its object and of the precautionary measure set forth herein “.