AFIP seeks to increase collection.
The Ministry of Economy published a resolution this Thursday that increases the rates that taxpayers have to pay who fall behind with their tax obligations, but at the same time kept the one paid by AFIP to those who ask for arrears in refunds or refunds to the collection agency.
Resolution 559/2022 repeals a rule previous (598 of 2019) which linked the rates that defaulting parties had to pay to a portion of the fixed-term installment paid at 180 days in Banco Nación and updated every 3 monthsNow, from 1 September the tariff will be established in a fixed way from this standard.
The tax and customs compensation ratewhich is currently 4.25% per month, from next month it will rise to 5.91%, more than one point.
The punitive tax and customs rate It will go from 5.19 to 7.37%, an even higher rise.
When these debts are in dollars, the 2019 rate remains in 0.83% for in case of compensation and 1% for punitive.
Now, in the case of the penalties that AFIP must pay if it does not respect the deadlines for making the reimbursements established by law, the rate will not increase. This means that, while conditions are tightened for those taxpayers who are late in their obligations, when it comes to collecting the debts they owe to AFIP, the taxpayer loses capital.
This is because the debt rate for restitution, reimbursement and tax compensation, which today is 3.84% per month (practically half the July inflation of 7.4%) it will not be updated in September. Nor if that rate is for dollar debts, which will remain at 0.20%.
“The compensatory interest rate it increases by more than 2 points and is now practically equal to inflation. This will generate more damage to taxpayers who cannot pay due to financial problems because they probably cannot update their prices and income to the inflationary pace, “explains Sebastián Domínguez, a tax specialist.
“On the other hand, the government It is evident that it harms those who have to pay taxes keeping interest at 3.48% per month. That is to say, it increases the interest payable to taxpayers by 2 points and keeps what the government pays unchanged, “he explains.
“This means those who are eligible for reimbursement it must initiate legal action for the BCRA’s average passive rate to be recognized. For example, those who asked for the return of the perceptions of 35%, today 45%, they are clearly damaged for the interest paid by AFIP due to their own delay and they cannot claim the costs that this generates in court, “explained Domínguez.
The resolution signed by the Minister of Economy Sergio Massa explains that if a daily rate must be applied it is only necessary Divide the corresponding monthly rate by thirty. And please note that, for the cancellation of obligations expired before the entry into force of the law, the previous rates must be applied.
Finally, the law provides that it will come into force from 1 September 2022, when the current level of tariffs was valid quarterly which It ended on the last day of September. And they will no longer be updated quarterly.
NEITHER
Source: Clarin
