The arguments of the CAC
“The levy established by the rule is further strengthened by disregarding the calculation of losses from previous years or by allowing the deduction or cancellation of additional advances due to the estimation of low or zero results for the year ongoing,” the ACC said.
At the same time, he stressed that the agency “does not envisage the existence of a contributory capacity that goes beyond the powers conferred on AFIP by law, because it loses the character of tax anticipation which must be been paid in the exercise of becoming a forced and useless debt”.
“This position renders it ultimately unconstitutional because of the violation of the principles of taxable capacity and property rights, and the unknown reasonableness required by the national constitution for all tax regulations”Tenuous.
He explained that to this “it should be added that it changes the law in budgetary matters, in practice, the use of its resources for the coming years, due to the effect of the inflationary process and its current application.
The unit emphasized placing all necessary adjustment to the national economy above the private sector, in this case through free virtual credit for some taxpayers that would reduce their ability to produce, invest and provide jobs.
The CAC warned that “everything is made worse by the unpredictability of the amendment, which does not take into account the way in which companies budget their activity and their cash flows, which goes well beyond the obligation to record deposits additional”. changes.” “We request the suspension of the offer,” says the letter signed by CAC president Mario Grinmann and unit treasurer Edgardo Philippe.
The head of the Federal Public Revenue Administration (AFIP), Carlos Castagneto, has raised the possibility of the companies appearing in court for an advance payment of profits, the head of the AFIP indicated that they were in talks with the Argentinian industrial union and it What is required with this measure is that the country continue its activities and move forward on this path of development.
“The advance is based on a lump sum tax on profits with rates of 15% or 25%. We calculate it to be about $250 billion. It is a payment that we want to continue for the country to continue its activities and move forward on this path of development.“, Held.