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Tax, labor & legal measures Argentina

22/04/2020

General Resolution 4693 AFIP: Emergency Assistance Program for Work and Production DNU 332/2020. Extension of due dates for employer contributions to SIPA

Due to the decrease in productive activity that immediately affects companies, particularly micro, small and medium-sized companies, and in order to mitigate the negative impact of said decrease through Decree No. 332, the Emergency Assistance Program was created to Work and Production (PAETP) through which different benefits were established, including the postponement of maturities for the payment of employer contributions to the Argentine Integrated Social Security System (SIPA) of employers who carry out economically affected activities (does not include social work , ART and compulsory life insurance)

Through General Resolution 4693 (BO: 04/09/2020) the “web” service called “Emergency Assistance Program for Work and Production – ATP” is created, to which all employers must enter so that in cases that are so determined, You can access the benefits provided in Decree No. 332.

The subjects mentioned above must:

  1. Register in the “web” service “Emergency Assistance Program for Work and Production – ATP” between April 9 and 15, 2020, both inclusive.
  2. Provide between the 13th and 15th of April 2020, both inclusive, that economic information related to their activities that the “web” service “Emergency Assistance Program for Work and Production – ATP” requires, for the purposes of power carry out the evaluations that will be carried out by the Evaluation and Monitoring Committee of the Emergency Assistance Program for Work and Production based on technical criteria.

This information does not preclude any other information that may be requested from taxpayers who have fulfilled the obligation to register, prior notification sent to the electronic tax address, in order to evaluate the origin of the additional benefits provided by the Emergency Work Assistance Program and the production.

On the other hand, the subjects whose main activity is included in the list of activities published on the website and have fulfilled the obligation to register in the “Emergency Assistance Program for Work and Production – ATP”, will enjoy the benefit of postponement of the maturity for the payment of the employer contributions to the SIPA of the accrued period March 2020, having to carry out the same until the dates that, according to the termination of the CUIT of the taxpayer, are detailed below:

CUIT TERMINATIONDATE
0, 1, 2 y 316/6/2020
4, 5 y 617/6/2020
7, 8 y 918/6/2020

Taxpayers who have this benefit will be characterized in the “Registry System” with the code “460 – Discount Benefit. 332/2020 ”.

The norm adds that, for an adequate implementation of the benefits of the Emergency Assistance Program for Work and Production, and the postponement contemplated above, the general expiration date of presentation and payment of the affidavit determining contributions and contributions is extended. destined for social security for the period accrued March 2020, according to the following schedule:

CUIT TERMINATIONDATE
0, 1, 2 y 316/4/2020
4, 5 y 617/4/2020
7, 8 y 920/4/2020

Notwithstanding the foregoing, those taxpayers who register and are reached by the deferral benefit scheduled for June 2020, must enter the payment of employer contributions to SIPA according to that.

National Executive Power Decree No. 329/2020 – Prohibition of dismissals and suspensions

The prohibition is made to carry out dismissals of personnel without just cause and for the reasons of lack or reduction of work and force majeure for a period of sixty (60) days counted from the date of publication of the Decree in the Official Gazette.

Suspensions of personnel are prohibited on grounds of force majeure or lack or reduction of work for a period of sixty (60) days from the date of publication.

The dismissals and suspensions that are provided in violation of the provisions of the Decree will not produce any effect, maintaining existing labor relations and their current conditions.

The Decree came into effect from the day of its publication in the Official Gazette (03/31/2020).

GENERAL RESOLUTION (AFIP) 4691 – Personal property. Payment on account for goods abroad is extended

The deadline to enter the payment on account of the tax on personal assets that must be paid by taxpayers reached by the tax, who are owners of goods abroad and do not carry out the repatriation of 5%, is extended to 6/5/2020 thereof. Likewise, the deadline for processing the request for exemption from payment on account is extended to that date in cases where repatriation has been made or when the composition of assets as of 12/31/2019 does not give rise to the payment of the tax surcharge.

Gabriel Hermida, socio de Impuestos de Auren Argentina

[email protected]