After two days of bickering between AFIP and the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires for the extension requested by the Professional Council of Economic Sciences, the tax experts try clarify the doubts that arose around the dates of the presentation of the taxes.

On Thursday, the discussion intensified between the body led by Mercedes Marcó del Pont and the accountants for the moment of complying with the presentations of the tax on income and personal property, after the justice has brought a wide action in defense of the professionals of the economics and their clients, requesting the extension of the deadlines.

The 12th Federal Administrative Litigation Court has ordered a precautionary measure for the suspension of the deadlines for the submissions and payments of the affidavits in the context of this amparo deed. However, AFIP had no date. Furthermore, it came to clarify in a statement that the protection required by the accountants was limited in scope and that dates for making presentations (from 23 to 27 June) were still in effect.

Consequently, the tax expert Sebastián Domínguez, of DSC Tax Advisors, has prepared a list of 7 keys to understanding the current situation regarding presentations of these taxes.

1) Has an extension of the deadline for submitting and paying sworn declarations of Earnings and Assets been contested?

No, there is no extension of deadlines. There is a precautionary suspension measure of the terms for the presentation and payment of the sworn declarations of the personal income tax and personal assets of the 2021 financial year ordered by the Court 12 in the Federal Administrative Litigation, following the amparo appeal presented by the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires.

2) Are deadlines suspended for all taxpayers?

There are two interpretations about the extent of the precautionary measure that suspends the deadlines for the submission and payment of sworn declarations of income and assets for the financial year 2021. Our interpretation, which coincides with that made known by AFIPand is that the measure reaches the professionals in economic sciences enrolled in the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires and their clients.

However, there is another interpretation. which gives ample scope to the precautionary measure. Under this posture, the suspension would be for all taxpayers who has to pay those taxes. The truth is that, so far, the Court has not provided clarification on the scope of the aforementioned measure.

3) How is the link between CABA members and their customers determined?

The first question that arose in this way it will be possible to prove to the Treasury the report of each taxpayer with the professional registered with the CABA.

From the press release published by AFIP – which is not published on its website – and from the statements of the presidential spokesperson, Gabriela Cerruti in her usual conference on Thursday, it emerges that AFIP will consider those included in the suspension as taxpayers who formally have access delegated to the agency’s services to professionals enrolled in the CABA, so that they can act on their behalf.

It is important to remember that this method of demonstrating the client-professional relationship is the one indicated by one of the parties in dispute and does not derive from the provision ordered by the Court.

While there may be other means of proof that prove the client-professional relationship, it is possible that the Treasury will not accept them and with it a litigation process must be started.

4) Is it right that AFIP provides that access to web services is formally delegated to professionals?

Although in practice it is normal for the taxpayer to provide third parties (professionals, employees, etc.) with their tax code so that they can carry out procedures, presentations, among others, it is not the correct procedure. The tax code cannot be delegated.

Consequently, the taxpayer should delegate the corresponding web services to the third party who will access them. In this case, you should delegate the Personal Assets and Earnings web services to the professional.

The delegation of services can only be done to the professional or with the check mark inside “The user is external (You can delegate this service) ”so that you can sub-delegate them to your collaborators.

5) Does AFIP have a list of professionals enrolled in the CABA?

AFIP has some information on professionals such as the declaration of activity, the information that comes from the auditors in the presentation of the financial statements of the companies and others, but does not have a register that allows it to determine a list of professionals enrolled in the CABA or in other jurisdictions.

Consequently, with the information to date, the AFIP has not been able to determine whether the CUITs to which the services have been delegated correspond to professionals enrolled in the CABA.

6) What is the deadline for taxpayer submissions and payments to which the suspension applies?

The deadlines are suspendedif, for now, a new deadline has not been defined for the presentation and payment of the sworn declarations of income and personal assets for the year 2021.

7) What action would be appropriate for AFIP in this situation?

In our opinion, a positive solution for all, including AFIP itself, is to issue a general resolution rescheduling the deadlines for all taxpayers starting from 12 July 2022.

Like this, himProfessionals can count on 60 days From the availability of web applications to draft sworn declarations, all taxpayers in the country would have uniform deadlines and AFIP would not have to make changes to its systems, implement records and checks to discern who is covered by the suspension and who is not.

The amparo action would instead become abstract as it would respond to the requirements of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires, avoiding a sentence that could set a precedent against the Treasury.

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