Francisco Peris, Andersen’s Legal Director, analyzes in MEMO how the lack of unified criteria in provincial withholdings and perceptions continues to generate complexities for companies and taxpayers.
We share with you the complete article:
As every year, the Province of Buenos Aires has updated the amounts for which it is required to act as withholding or collection agents. For the period 2025, the amount has been set at $2,800,000,000 (two billion eight hundred million), calculated on the basis of the gross taxed, untaxed and exempt income obtained, at the country level, during the previous year.
Recently, the province of Misiones has also readjusted its income parameters at the national level, setting it at $1,300,000,000 (one billion three hundred million).
We note that, once again, the provincial jurisdictions have not reached an agreement to simplify and homogenize the situation of those taxpayers who are designated as responsible for the debt of others, in their capacity as withholding or collection agents. In short, each province establishes its own regulations, with its own minimum requirements to be considered as an agent, and the specific requirements to request the termination of the designation or the exclusion from the system.
The situation affects two sides of the same coin. On the one hand, those who are appointed as agents, not only must adapt their systems and processes to comply with the task imposed by the Tax Authorities (which, as mentioned above, may have a dissimilar nature between two or more jurisdictions) but also, many times, they suffer tax claims, requirements or executions, due to the omission of having paid withholdings or perceptions (which, in short, corresponds to the tax of another subject).
And, on the other hand, the situation greatly affects those who suffer withholdings or perceptions, since a situation of accumulation of balances in favor has become generalized, in which such accumulation far exceeds the tax determined in each period, which is even more affected by the absence of a standard or unifying criterion in obtaining certificates of no withholding or perception.
If you have any questions or comments, feel free to share them with us:
Francisco Peris
Legal Director
francisco.peris@ar.Andersen.com