Contents: I. - Background. The "first stage", reserved for the payment of "Monotributo." II .- The Resol. Gen 2436/2008 AFIP: The "second stage" and the extension of the taxes may be canceled by this means.
I. Background. The "first stage", reserved for the payment of "Monotributo"
Gen. Res AFIP 1644/2004 (BO 04/03/2004) had provided a new procedure. for settlement of tax liabilities and social security resources through credit cards.
A reading of the preamble was clear that Articles 23 and 24 of Law No. 11,683 (revised text in 1998) provided for the method of payment of taxes, interest and penalties, while clarifying that that law itself empowered the AFIP "... to provide other forms for the entry of the same ..."
In that context, the Resolution 1644/2004 Gral said, in one of its preamble, that "... it is appropriate to enable the optional use credit card to cancel, as a first step, the obligations under the regime of self-employed, the Simplified Regime for Small Taxpayers (MONOTRIBUTO) and special arrangements for adjustment provided by General Resolution No. 1624 to the above subjects. .. "
This method allowed the taxpayers have a tool credit to repay their obligations on time, and streamline the payment procedures, with broad availability of time, avoiding the transfer of cash and reducing the time demanded by the personal efforts by banks.
Strictly speaking, it was the launch of a modern system that could well have started simultaneously with the same Monotributo, whose creation took place through the enactment of Law 24,977 (BO, 07/06/1998) . This, because the moment of creation itself of the system using magnetic media, computer and credit card payment was sufficiently widespread.
Art. 2 of Res. 1644/2004 General provided the following possible ways: "... a) Pay telephone, for which these individuals should contact the call center manager of the credit card b) Payment for" Internet, connecting to the site "web" of the administrator of the credit card or c) Payment by automatic debit of the respective card, which adhere contacting the call center manager of the card ... "and clarified that" ... every credit card manager have the forms and conditions of service to its customers .... "
obviously also established that "... the account statement issued by the issuer of the card is valid proof to prove payment of an obligation ..."
[1] II .- Res. 2436/2008 General AFIP: The "second stage" and the extension of the taxes may be canceled by this means: Monotributo, Domestic Service Employees, Special Scheme Regularization, Advance Income Tax for individuals and undivided estates and Personal Property Advances.
The BO 11/04/2008 published in the Res. General AFIP 2436/2008 (issued on 4.7.2008). In its preamble explicitly refers to the rules outlined briefly in the paragraphs above.
The truth is that the issuance of this new resolution appears to respond to the "second stage" which was elliptically suggested in the preamble to Res. 1644/2004 General AFIP. This new era means a significant expansion of the scope of application of the procedures for cancellation of taxes by credit card.
Art. 1 of the new rule provides for the replacement of art. 1 of Resolution No. 1644/2004 Gral AFIP by the following: "... the cancellation of the obligations or arrangements which are listed below can be done through the use credit card, for which purpose the existing provisions shall be observed as well as the forms and conditions set forth in this resolution provided: a) Scheme for Self-Employed; b) Simplified Regime for Small Taxpayers (MONOTRIBUTO) c) Special Conditions Social Security Employee Domestic Service; d) Special Scheme Regularization-General Resolution No. 1624, as amended and supplemented, "e) advance payments of income tax for individuals and undivided, f) Advance payments of tax personal property. To cancel the advances referred to in subparagraphs e) f) of the preceding paragraph, must have been presented in the affidavit required, the fiscal period that formed the basis for its determination ", with a minimum of FOURTEEN (14) working days prior to expiration date of the first advance is to cancel by credit card. The payment method that is regulated by the present-respect of obligations or arrangements included in this article, "may be used optionally by taxpayers and responsible within a mandatory General Resolution No. 1778, its amended and supplemented. "
Then the art. 2 provides enabled modalities: a) pay phone, for which these individuals should contact the call center manager of the credit card b) Payment for "Internet, connecting to the site's web administrator card credit; c) Payment by automatic debit of the respective card, which adhere contacting the call center manager of the card. Each manager will have credit card forms and conditions of service to its customers. Be available on the web page (http://www.afip.gov.ar), a query containing all the obligations or arrangements which can be paid through this mode of payment, credit cards that adhere to this operative, and phone numbers of their call centers.
The account summary issued by the issuer of the card or voucher printed from 'Internet', as appropriate, are the only valid receipts to prove payment of the obligation (Article 3, Res. Gen. 2436 / 2008 AFIP), these vouchers must contain at least the Single Tax Identification Code (CUIT), the resource tax or social security, fiscal period and the amount of the obligation canceled. Those individuals who have paid their obligations through 'Internet', can print a copy of proof of payment on the card or entering to the 'web' (http://www.afip.gov.ar) through the use of the service tax code 'Presentation of affidavits and Payments', under the heading "Payments" option 'consultation'.
[1] Said voucher shall contain at least the Single Tax Identification Code (CUIT), the resource tax or social security, fiscal period and the amount of the canceled obligation (Article 3, Res. Gral AFIP 1644/2004)
