On Good Friday, the Federal Administration of Public Income (Afip) enabled the brand new system “Emergency Assistance Program for Work and Production-ATP”.
It is the instrument so that employers can access the benefits that had been established on April 1, through decree 332/2020.
General Resolution 4693 with the regulation of this decree was published on Friday the 9th and the system was enabled from that day until Wednesday the 15th for all companies to register in order to have the two-month extension of employer contributions to the retirement system (Sipa) of the period March.
The filing of the affidavit (form 931) and the payment of the rest of contributions and contributions were only postponed a few days: for the 16th, 17th and 20th of this month.
However, the Afip also established a second instance to upload financial information, which is only available for three days: between Monday the 13th and Wednesday the 15th.
This will allow, the agency said, that employers access the other benefits: extension or reduction of 95 percent of employer contributions to Sipa in April; compensatory salary assignment or Repro, health emergency assistance, depending on the number of employees.
But the information to load in the system these days is not so easy to obtain. This complication generated the response of the accountants and the Federation of Professional Councils of Economic Sciences (FACPCE) itself sent a note to the Afip requesting an extension of the deadlines.
What is required? Specifically, the nominal sales between March 12 and April 12, 2019 and 2020 as a total amount, but also a detail of each operation in an attached file. For this, an example Excel is shown that discriminates, one by one, sales and taxes.
This data differs from the monthly VAT settlement, for example, which surveys transactions by calendar month. By not matching, in this case the work is different.
The Afip can obtain this data from its computer systems for all taxpayers who use new electronic invoices or fiscal controllers, who are connected to the treasury. In this case, you would not need to request the information separately.
But there are other companies that have older tax controllers that need the data to be obtained in person. In these cases, the accountants ask for a special permission in the quarantine to obtain this information.
Other information. On the other hand, for some larger companies, the Afip is not only asking for sales data, but also holdings and deposits in foreign currency, fixed terms, financial placements and obligations to pay.
To achieve all this, not only do you have to have access to business information, but it also takes time to process it and send it to the treasury, since the deadlines are short.