This was established in the general resolution 4757 published this Wednesday in the Official bulletin.
AFIP explained in the resolution that “the employers who are reached by the benefit of a reduction of up to NINE AND FIVE PERCENT (95%) of the payment of the employer contributions destined to the Argentine Integrated Social Security System (SIPA) corresponding to the period accrued June 2020, as established in the Administrative Decision of the Head of Cabinet of Ministers No. 1,133 of June 25, 2020, whose main activity is declared according to the “ Economic Activities Classifier ”(Form No. 883) approved by General Resolution No. 3,537, some of the critically affected activities included in the list published on the institutional“ website ”(http://www.afip.gob.ar), will be characterized in the “Registry System” with the code “461 – Benefit Discount. 332/2020 Reduction of SS Contributions ”.
Likewise, it is added in article 2: “The nominative determination and entry of the contributions and contributions destined to social security, must be carried out through the use of release 4 of version 42 of the application program called” System of Calculation of Obligations of Social Security – SICOSS ”, which is available in the“ Applications ”option of the institutional“ website ”(http://www.afip.gob.ar).
“The“ Online Declaration ”system, established by General Resolution No. 3,960 and its amendments, will automatically calculate the aforementioned reduction in the rate of employer contributions, to employers characterized by the code“ 461 – Discount Benefit . 332/2020 Reduction of SS Contributions “, added AFIP.
Subjects whose main activity is carried out in places under Preventive and Compulsory Social Isolation or under Preventive and Compulsory Social Distance, according to the list of activities published on the institutional “website” (http://www.afip.gob.ar), which are not achieved by the benefit of reduction of employer contributions included in article 1 of this, and provided they have fulfilled the obligations provided for in article 2 of General Resolution No. 4,693, its amendment and its complementary, they will enjoy the benefit of postponement of the maturity for the payment of employer contributions to the Argentine Integrated Social Security System for the period accrued June 2020, having to carry it out until the dates that, according to the termination of the Unique Tax Identification Code (CUIT) of the taxpayer, are detailed below:
- 0, 1, 2 and 3 on 09/14/20204
- 5 and 6 on 09/15/20207
- 8 and 9 on 09/16/2020
Article 5 of the AFIP resolution indicates: For the purposes of the nominative determination and entry of contributions and contributions destined for social security, the “Online Declaration” system provided by General Resolution No. 3,960 and its amendments, will indicate two totals in the “General Totals” tab of the “Data of the sworn statement” screen, so that the subjects mentioned in article 3 can identify the values corresponding to each record, according to the following detail:
- a) SIPA Contributions – Decree 332/2020.
- b) Non-SIPA contributions – Decree 332/2020.
While the 6 clarifies: The balance of the affidavit determining the contributions and destined to the social security that corresponds to enter for the period accrued June 2020, must be made by electronic transfer of funds, for which purpose the corresponding Flyer will be generated Electronic Payment (VEP), with the following codes:
- a) Employer Contributions to SIPA Benefit Decree 332/2020: tax / concept / subconcept (ICS) 351-368-019.
- b) Remaining Employer Contributions -no SIPA- Benefit Decree 332/2020: tax / concept / subconcept (ICS) 351-369-019.
- c) Employer Contributions not reached by benefit of postponement Decree 332/2020: tax / concept / subconcept (ICS) 351-019-019.
- C – OTHER PROVISIONS
Lastly, the AFIP established a payment facility regime within the scope of the “MY FACILITIES” system, applicable for the cancellation of employer contributions destined for the Argentine Integrated Social Security System (SIPA) for the periods accrued in March, April, May and June 2020, whose respective deadlines for payment have been extended in the framework of the Emergency Assistance Program for Work and Production, created by Decree No. 332/20 and its amendments.
Those employers reached by the benefit of postponement of payment of employer contributions destined to the Argentine Integrated Social Security System (SIPA) referred to in the previous paragraph and who have the characterization code “460 – Discount Benefit” may access the payment facilities regime. . 332/2020 Postponement of tax payment. SS ”in force in the period to be regularized.
The adhesion to the present regime may be made from and until the dates indicated below, according to the accrued period that is regularized:
- a) Accrued March 2020: from June 9 to July 31, 2020, inclusive.
- b) Accrued April 2020: from July 1 to August 31, 2020, inclusive.
- c) Accrued May 2020: from August 1 and until September 30, 2020, inclusive.
- d) Accrued June 2020: from September 1 and until October 31, 2020, inclusive.
The cancellation by means of the present facilities plan, does not imply a reduction of interests, as well as the release of the pertinent sanctions.
b) Replace the last paragraph of article 11, with the following:
“Notwithstanding the provisions of the preceding paragraph, it may be carried out until July 31, August 31, September 30 or October 31, 2020, inclusive, depending on the periods accrued in March, April, May or June of 2020, respectively, a new application for membership for the corresponding obligations to include. “
c) Replace the seventh paragraph of article 12, with the following:
“When the day set for the collection of the fee coincides with a holiday or non-business day, the corresponding debit attempt will be carried over to the first immediately following business day.”
