Through Resolution No. 311-AGIP/2020, the AGIP implemented the “New Current Tax Account” -NCCT- in order to facilitate the self-management of freely available credit balances, automatic verifications of the existence of debts and to promote greater interaction in the Tax Authorities-Taxpayers relationship.
Here’s what you need to know:
1. How to access the New Current Tax Account?
Taxpayers and/or responsible parties shall enter the NCCT through the AGIP web page (www.agip.gob.ar) with the City Code Level 2.
The “NEW TAX CURRENT ACCOUNT” service is active in the Taxpayer Portal.
The system will allow the Taxpayer and/or Agent to manage their current account through two (2) panels:
The agent panel is oriented to visualize the existence of debts – control of obligations as an agent – and the taxpayer panel for self-management.
2. Visible functions on the NCCT panel
2.1. “CURRENT ACCOUNT” will be observed:
- Debt detail
- Obligations
- Checking account
- Facility plans
2.2. “OPERATIONS, DDJJ may be submitted, as well as:
| A. MANUAL CLEARING |
| – The amount generated as a credit balance from the tax period may be offset and is included in the NCCT web service. – Credit balance arising from payments on account, withholdings, perceptions and any other credit indicated in the regulations. – It is only possible to offset debt with a credit balance of the same tax. |
| B. AUTOMATIC CLEARING |
| – It will apply only to direct gross income taxpayers. – To make use of this function, it must be previously authorized in the gross income tax return, informing the balance in favor in the item “Value to be offset”. – The offsetting of the credit balance will be made from the oldest period until its full utilization. |
| C. REIMPUTATION |
| It may be requested for earlier or later periods in the following cases: – Duplicate payment. – Overpayment. |
| D. FACILITY PLANS |
| – The status of the plans generated will be displayed: current, cancelled, expired and void. |
A comparative table detailing the new tools is shown below:
| Concept | Formerly | Now |
| Presentation of DD.JJ. | Application systems | Application systems or from NCCT |
| Debt inquiry and failure to file | Face-to-face or TAD | Online viewing from NCCT |
| Payments | VEP from AFIP or eSICOL | VEP from AFIP, eSICOL, or from NCCT |
| Payment of DD.JJ. owed | Rectificative and new VEP | Payment from NCCT (where interest is calculated automatically without the need to rectify) |
| Balance offsetting | Face-to-face or TAD | Self-management |
| Reimputation of payments | Face-to-face or TAD | Self-management |
| Payment plans | Inability to consult | From NCCT |
| Checking account | N/A | Online from NCCT |
| Inclusion of taxes | Gross Income and Stamp Tax | Gross Income, Stamp Tax, Real Estate/ABL and Patents. |
If you have any questions or comments, feel free to share them with us:
Sofia Paulucci
Tax Manager
sofia.paulucci@ar.andersen.com