The Customs Collection and Control Agency (ARCA) regulated the possibility of paying taxes from next Wednesday, April 30 with Bopreal Bonds.
Punctually, General Resolution 5675 published Wednesday in the Official Gazette establishes the small print for the payment of tax and customs obligations with bonds for the reconstruction of a free Argentina (Brepreal).
The possibility was established more than a year ago through General Resolution 5469/2023 of the then Federal Public Revenue Administration (AFIP). The possibility will enter into force from April 30 and will be valid until October 31, 2027, inclusive.
ARCA regulates the payment of taxes with bopreal bonds
“Establish that series 1a, 1b and 1c of the Bopreal issued by the Central Bank of the Argentine Republic (BCRA) -with the characteristics detailed in the” B “12695 communication of December 22, 2023-, will have cancellation power regarding the tax and customs obligations, with more their interests, fines and accessories,” says the brand new standard.
For the “1A series”, with a maximum value of US $ 1 billion, the calculation can be made from April 30, 2025 to April 29, 2026, inclusive.
Meanwhile, the “1b” will go From April 30, 2026 to April 29, 2027inclusive. Finally, the “1c” from April 30, 2027 to October 31, 2027, inclusive.
The holders of the BoprealIn order to give them in payment for the cancellation of the tax and customs obligations, they must manage their transfer through a Caja de value participant SA, according to the series and the current deadlines, to the principal account of ownership of Arca, establishes the norm.
The SA Securities Fund will inform Arca the Bapreal transferred payroll.
This information will be sent through the Affidavit Form No. 1,400, which will be prepared on the business day after the effective accreditation of the aforementioned negotiable values in the Committee account, and will include the data detailed below:
a) Unique Tax Identification Key (CUIT) of the beneficiary.
b) amount of the certificate expressed in national currency,
c) Identifying data of the bonus:
1. Certificate type
2. Certificate.
3. Year of broadcast.
4. Validity date (from/to).
5. State.
The presentation of the Affidavit Form No. 1,400 will be formalized by means of Electronic data transfer through the institutional “web” site of ARCA.
As a proof of the presentation made, the system will generate a voucher that will have the acknowledgment of receipt.
The bopreal received will be registered by Arca under the electronic bonus modality in the “web” service called “administration of tax incentives and credits” as credits in favor of taxpayers, which will be non -transferable and not negotiable.
Taxpayers and/or responsible, in order to consult and imputation of electronic bonds, must enter the “web” service called “Administration of fiscal incentives and credits”, whose purposes will use the fiscal code enabled with security level 3 at least.
The imputation of electronic bonds It will be carried out through the aforementioned “Web” service, selecting the bonus to be applied – in total or partial form – of the payroll of those slopes of imputation and entering the data and the amount of the obligation to be canceled, either capital and/or accessories.
Once the provisions of the system will generate the corresponding proof of the operation carried out.
In the case of import operations, the imputation will be carried out to the Single Tax Identification Key (CUIT) of the dispatching profile (Tax 2111 – Concept 800 – Subconcept 800), creating in the Falkland Computer System (SIM) an identifier as a means of payment IV (entry into values), being able to be consulted in the sub -account of Malvina and by means Reengineering “.
In no case the imputations of electronic bonds They may generate free availability or balances in favor that give rise to reimbursements or returns by the State.
When the electronic bonds are imputed to the cancellation of advances and, in accordance with the tax determined in the affidavit of the respective fiscal period, imputations made in excess, will be excessive, The amounts in advance will only be computable in said affidavit to the limit by which it is admissible to affect the aforementioned bonds.
Likewise, the amounts imputed in excess will be usable, to the extent that the regime allows, for its application to future obligations, provided that it does not exceed the deadline of its use.
For the purposes set forth in the previous paragraph, the beneficiary must submit a note through the service with fiscal key called “digital presentations”, for which purpose you must select the procedure “Fiscal Bonds – Use of imputation in excess of advances”.
In the aforementioned note, the affidavit must be identified in which the surplus is externalized, detailing the amount and obligation to which its application is requested.
