Earnings and personal assets: the new ruling sets deposits due on 12 July

The confrontation between the AFIP and the accountants for the moment of complying with the presentations of the tax on income and personal property has been intensified by a new ruling that postpone the deadline for the presentation of the information handled by the Professional Council of Economic Sciences of Buenos Aires.

Yesterday, the Section I of the National Appeals Chamber in Federal Administrative Litigation ordered “to confirm the precautionary measure suspending the expiry of the sworn declarations of income and personal property tax for the fiscal period 2021 for professionals in economics enrolled in the Professional Council of Economics of the Autonomous City of Buenos Aires and their clients, ” has explained Sebastian Dominguez CEO of Tax Advisors of the SDC.

Regarding the scope of the new measure, the study detailed some of them keys to understand the situation as regards the submission of tax returns and payments.

1) Have the deadlines been suspended again? If, after the appeal of the AFIP, Section I of the National Appeals Chamber in Federal Administrative Litigation has decided to confirm the precautionary measure to suspend the deadlines of the Tax Returns of the Irpef and on the personal assets of the 2021 Fiscal Period for professionals of the economic sciences enrolled in the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires and their clients

2) Until what date are the deadlines suspended? The Chamber has established that the precautionary measure suspending the deadlines will be in force until July 12, 2022 or until a final judgment is delivered, whichever comes first.

3) How is the link between CABA members and their customers determined? The confirmed precautionary measure establishes that both professionals enrolled in the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires who intervene as representatives of clients who have formally delegated access to AFIP services are covered by the suspension. carry out their professional activity in a consultative manner.

4) What measure would be appropriate for AFIP in this situation? The ruling on the merits, or the request for postponement of deadlines, may take time. Consequently, in our opinion, once the precautionary measure of suspension of deadlines has been confirmed, AFIP should issue a General Resolution rescheduling deadlines for all taxpayers starting from 12 July 2022.

“In this way, professionals will be able to count on 60 days from the availability of web applications to prepare sworn declarations, all taxpayers in the country would have uniform deadlines and AFIP will not have to make changes to their systems, implement acts and controls to discern who is covered by the suspension and who is not, “says the study.

“On the other hand, the amparo action would become abstract since it would respect the requirements of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires, avoiding a sentence that could constitute a precedent contrary to the Treasury”, the analysis concluded.

The collection agency had set the date for the introductions to be this Thursday 23 and 27 June. But the accountants assured that there was not enough time given when the forms were available on the AFIP page.