With the implementation of systemic controls, taxpayers face the loss of benefits and the payment of higher taxes. Excess advance payments, with higher rates for those with greater tax risk, as well as the suspension of certificates that exempt customs perceptions and the creation of additional advances for taxpayers exceeding certain income or tax thresholds, along with the lack of full recognition of inflation, pose challenges for taxpayers.
In the case of VAT, operations in the domestic market involve withholdings and perceptions on each invoice, resulting in an excess payment of taxes that affects taxpayers' assets. Pension withholdings and the tax on debits and credits collected since 2001 also contribute to this tax burden.
Regarding the Income Tax, there are withholdings for accumulated monthly payments, with no updates since 2019 in many cases. Ten advances are paid, which adds tax pressure on taxpayers. Social security and provinces also depend on these advance collections for funding.
The minister has mentioned that a tax reduction is not expected, but taxpayers could request full recognition of inflation in taxes. The transformation of AFIP to ARCA raises questions about how social security funds will be collected and whether the system will revert to the pre-1996 collection system, among other uncertainties.
Changes in the tax structure and the implementation of stricter fiscal controls could increase revenue and the tax burden for taxpayers. All of this adds to the perceptions on import operations and withholdings on Gross Income, generating an additional tax burden for companies and individuals in a scenario of constant inflation.
