AGIP: new Current Tax Account.

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.
3. Comparison of functions with the changes in the NCCT:

A comparative table detailing the new tools is shown below:

ConceptFormerlyNow
Presentation of DD.JJ.Application systemsApplication systems or from NCCT
Debt inquiry and failure to fileFace-to-face or TADOnline viewing from NCCT
PaymentsVEP from AFIP or eSICOLVEP from AFIP, eSICOL, or from NCCT
Payment of DD.JJ. owedRectificative and new VEPPayment from NCCT (where interest is calculated automatically without the need to rectify)
Balance offsettingFace-to-face or TADSelf-management
Reimputation of paymentsFace-to-face or TADSelf-management
Payment plansInability to consultFrom NCCT
Checking accountN/AOnline from NCCT
Inclusion of taxesGross Income and Stamp TaxGross 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

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