In a recent press release, the AFIP reports that you are using a new computer application that allows you to digitally audit the companies in which it was detected unregistered workersafter the surveys carried out.
This new tool allows the voluntary registration of the employment relationship by employers in which irregularities have been observed. Failing to do so, the AFIP may automatically and ex officio register workers who are not registered. This official registration is already beginning to accrue the debt of contributions and contributions.
According to the organization, with the use of these new technologies, during the past year more than 10,000 employers were able to regularize the labor situation of their payroll.
The AFIP created other Web services so that employers, reached by digital inspections, can access all the information that allows them to become aware of the claims.
Consequences of labor breaches
General Resolution 3832 of the AFIP determines that the unreliable taxpayers in Social Security issues, they may have limited access to carry out procedures on the Agency’s website.
Both ANSES and AFIP when detecting certain labor breaches or inconsistencies registered as employers, may consider the taxpayer (person or company) as “unreliable” in terms of Social Security.
With the new technologies, last year more than 10,000 employers were able to regularize the situation
The differences may have to do with the list of workers included or missing in the affidavits and with the supporting documentation of labor relations.
In addition, the Treasury frequently determines, through indicative General Resolutions, the minimum number of workers that each company should have according to the activity it develops and the size it has.
If the taxpayer is included, by any of the two Organizations, in the “unreliable taxpayers” database, he must present a note requesting the change of administrative status that presents the CUIT number before the Treasury.
The AFIP may request that the inconsistency be regularized in order to fully enable the use of the CUIT and the Password to access its Web page, and in this way it will allow the taxpayer to “be active” to be able to act commercially.
Simultaneously, there are systemic controls of noncompliance and/or tax inconsistencies. The result of the evaluation is reflected in the so-called “Administrative State of the CUIT” for which it is limited with different degrees of access to operations of the services that the AFIP has enabled on its website.
These different degrees of access to the page, although they do not formally cancel the taxpayer’s registration as previously occurred, limit the activity that can be carried out until they are resolved. non-compliances that were preventively detected by the AFIP. This sanction harms taxpayers, who are not empowered to fully develop their activity, an issue that would limit constitutional rights. Perhaps it is more reasonable to intimidate the taxpayer to comply and apply a sanction only after an adequate period of time, without interrupting the development of their economic activity.
There are systemic controls of non-compliance and/or tax inconsistencies
The controls
Within the scope of the “Registry System” the “Administrative States of the CUIT” of a taxpayer may have different degrees of access to services with Fiscal Code and to be able to carry out certain procedures.
This qualification arises from the periodic evaluation made by the AFIP, for taxpayers with a registration date (registration of the Single Tax Identification Code) prior to January 1 of the year immediately prior to the date of the process.
In the case of Public Limited Companies, Sole Proprietorships, Limited Liability Companies, Collective Companies, Simple Limited Partnerships, Limited Partnerships by Shares, Capital and Industry Companies, Transitory Business Unions, Transitory Unions, Business Collaboration Groups, Collaboration Groups and Cooperation Consortiums, it will be verified that:
- a) They do not register registrations in taxes and/or regimes on the evaluation date, or
- b) they have not submitted determinative affidavits since January 1 of the year immediately prior to the evaluation date, or
- c) having submitted affidavits due from January 1 of the penultimate year to the date of evaluation, they have not declared:
- 1) Sales/purchases in value added tax,
- 2) sales/income/expenses in income tax,
- 3) employees, and
- 4) active workers in “My simplification”.
Are excluded from the previous sanctionthose who:
- The sum of the corresponding payments to tax and social security obligations made from January 1 of the penultimate year to the date of evaluation, exceeds the current amount of the Minimum Vital and Mobile Wage, which is periodically established by the National Council for Employment, Productivity and the Minimum Vital Wage and Mobile, or
- have determined the minimum presumed income tax corresponding to the fiscal periods expired from January 1 of the penultimate year to the date of the evaluation, or
- have determined the personal property tax for shares and participations, corresponding to the fiscal periods expired from January 1 of the penultimate year of the evaluation.
The AFIP verifies the inclusion of taxpayers in the “Unreliable Taxpayer Base”, which includes the subjects with respect to whom inconsistencies have been verified or detected in relation to the operational, economic and/or financial capacity, which differs from the magnitude, quality or conditions that externalize their affidavits, the supporting vouchers issued, or that do not reflect the operation that they try to document, or the absence of these.
Likewise, it will be verified for the aforementioned taxpayers and managers their characterization as:
- Unreliable Subject in Social Security matters – ANSES origin: according to the information periodically sent to that body.
- Unreliable Subject in Social Security matters – AFIP origin: which corresponds to those in which inconsistencies have been detected in relation to the generation of payrolls of fictitious workers, quality or conditions externalized by the Social Security affidavits, the supporting documentation of said labor relations or that do not reflect the reality of the ties with the dependents that they try to document, or the absence of these.
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The consequences
As a result of the periodic evaluation, and if any of the situations of non-compliance are verified the administrative status of the Unique Tax Identification Code will be modifiedpublishing said novelty on the AFIP website.
Likewise, they may become aware of the change in their administrative status of the Unique Tax Identification Code (CUIT) through any of the following means:
- a) Communication to the “Electronic Fiscal Address”, in case of being adhered to it.
- b) Communication in the “e-window” service.
- c) Query in the “Registry System”/Options/Queries service.
Non-compliance will produce the temporary suspension of:
- a) The relationships and services with Tax Code to which the taxpayer adhered, with the exception of some minimum services.
- b) The Special Registries that make up the “Registry System”.
- c) The authorizations to issue invoices and/or receipts, the visualization of the proof of registration —including the one that appears in the “Tax Status” file— and the possibility of requesting Non-Withholding and Fiscal Certificates to Hire, among other procedures.
Regarding the Special Customs Registries, said framework will determine the temporary disqualification for the operation of the respective systems.
How can it be regularized?
Taxpayers must, through the AFIP website must:
- a) Establish an “Electronic Fiscal Address”, and
- b) Regularize the inconsistencies that have been detected by the AFIP.
In order to achieve the reestablishment of services, additionally, the companies observed must have met the following requirements:
- Registration and acceptance of biometric data.
- Update in the “Registry System” of the activity code, in accordance with the Classifier of Economic Activities (CLAE).
- Declaration and update of the tax domicile that must be found without inconsistencies.
- Registration in taxes according to the legal form adopted by the company.
- Minimum number of members according to the type of company declared.
- Presentation of determinative affidavits expired in the last 36 months.
- Presentation of informative affidavits expired in the last 12 months.
- Not being included in the “Unreliable Taxpayers Base” that is published on the AFIP website.
- Not be characterized by this Federal Administration as “Unreliable Subject in Social Security matters – ANSES origin” or as “Unreliable Subject in Social Security matters – AFIP origin”.
