Mercedes Marco del Pont and Gabriela Russo
Justice accepted the protection of the Professional Council of Economic Sciences of Buenos Aires to postpone the annual due date of the payment and the presentation of taxes on Earnings and Personal Assets established for the next few days.
Judge Macarena Marra Giménez ordered that the Federal Administration of Public Revenues (AFIP) postpone this date.
In her decision, the magistrate declared “formally admissible the deducted collective action” and recognized “the suitability of the Professional Council of Economic Sciences of the Autonomous City of Buenos Aires, as representative of the group involved in defending the rights of registered professionals/ as in Economic Sciences in the jurisdiction of the Autonomous City of Buenos Aires”.
In addition, it ordered “to establish as a procedural object of the case that the AFIP-DGI be ordered to extend the expiration of the presentation and payment of the affidavits determining the income tax – including the scheduling tax – and the property tax. for the Fiscal Period 2021 of individuals whose expiration is currently scheduled for June 23 to 27, until after 60 days have elapsed since the web systems necessary to carry out said work were made available, that is to say from the day July 12 onwards”.
The magistrate ruled that the maturities must run by at least July 12, as requested by the Buenos Aires accountants
“Attention to the proximity of the expiration of the deadlines for the presentation of the sworn statements involved -for June 23 to 27-, and in accordance with the powers granted by art. 4 inc. 1st paragraph 3rd of Law 26,854, it is appropriate to order as an interim measure and until the precautionary measure requested in the proceedings is resolved, the suspension of the due date for the presentation and payment of the affidavits determining the income tax – including the schedular tax – and the tax on personal assets of Fiscal Period 2021 of human persons, established by AFIP General Resolution No. 5192/2022″.
In addition, it ordered to require “the defendant Federal Administration of Public Revenues – General Tax Directorate (AFIP-DGI) that, within 3 days, produce the prior report established by art. 4 of Law No. 26,854 and the publication on its institutional website of the data of this case, its purpose and the interim measure ordered here”.
The AFIP must extend the annual maturities
The Council presented on the 14th of this month the amparo “requesting that the deadlines for the presentation and payment of the Sworn Declarations of the Income Tax -including the Cedular Tax- and of Personal Assets, Human Persons, fiscal period 2021, be extended, until as long as the term of 60 days is fulfilled from the availability and the correct functioning of the applications; that is to say, from next July 12”.
In addition, it requested “an urgent precautionary measure that suspends the expirations that operate between June 23 to 27, in order to safeguard the legitimate rights to work of professionals enrolled in your Institution and of taxpayers in general.”
The presentation was made by the president of the Council, Gabriela Russo, and the secretary. Julio Rotman, before the National Chamber of Appeals in Federal Administrative Litigation, where “a collective amparo action is promoted, in the terms of article 43 of the National Constitution.”
Russo affirmed that “This measure responds to our firm conviction of exercising a strong defense of our profession, carrying out all the necessary actions to protect the rights and interests of our registered professionals and the ordinary citizen who wants and must comply with their obligations. in time and form”.
“This judicial resolution that recognizes the legitimacy of our claim and is part of a series of actions that we have been promoting from our institution with the aim of defending the rights of the accountants we represent and the taxpayers we advise,” Russo told Infobae.
In this regard, the tax expert Sebastián Domínguez told Infobae that “the Council had exhausted all possible avenues of negotiation with the AFIP, but given the inflexibility of the agency, it decided to present this request for protection because 60 days are needed from the implementation of the new systems; this postponement therefore gives us more time to work better”.
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