{"id":11713,"date":"2024-02-28T16:03:46","date_gmt":"2024-02-28T19:03:46","guid":{"rendered":"https:\/\/ar.andersen.com\/agip-new-current-tax-account\/"},"modified":"2024-02-28T16:03:47","modified_gmt":"2024-02-28T19:03:47","slug":"agip-new-current-tax-account","status":"publish","type":"post","link":"https:\/\/ar.andersen.com\/en\/agip-new-current-tax-account\/","title":{"rendered":"AGIP: new Current Tax Account."},"content":{"rendered":"\n<p>Through Resolution No. 311-AGIP\/2020, the AGIP implemented the &#8220;<strong>New Current Tax Account&#8221; -NCCT-<\/strong> 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.<\/p>\n\n<p>Here&#8217;s what you need to know:<\/p>\n\n<p><strong>1.<\/strong> <strong><u>How to access the New Current Tax Account?<\/u><\/strong><\/p>\n\n<p>Taxpayers and\/or responsible parties shall enter the NCCT through the AGIP web page (<a href=\"http:\/\/www.agip.gob.ar\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">www.agip.gob.ar)<\/a> with the City Code Level 2.<\/p>\n\n<p>The &#8220;NEW TAX CURRENT ACCOUNT&#8221; service is active in the Taxpayer Portal.<\/p>\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"160\" height=\"131\" src=\"https:\/\/ar.andersen.com\/wp-content\/uploads\/2023\/12\/imagen.png\" alt=\"\" class=\"wp-image-11448\"\/><\/figure>\n\n<p>The system will allow the Taxpayer and\/or Agent to manage their current account through two (2) panels:<\/p>\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"503\" height=\"201\" src=\"https:\/\/ar.andersen.com\/wp-content\/uploads\/2023\/12\/imagen-1.png\" alt=\"\" class=\"wp-image-11450\" srcset=\"https:\/\/ar.andersen.com\/wp-content\/uploads\/2023\/12\/imagen-1.png 503w, https:\/\/ar.andersen.com\/wp-content\/uploads\/2023\/12\/imagen-1-300x120.png 300w\" sizes=\"(max-width: 503px) 100vw, 503px\" \/><\/figure>\n\n<p>The agent panel is oriented to visualize the existence of debts &#8211; control of obligations as an agent &#8211; and the taxpayer panel for self-management.<\/p>\n\n<p><strong>2. <u>Visible functions on the NCCT panel<\/u><\/strong><\/p>\n\n<p><strong>2.1. &#8220;CURRENT ACCOUNT&#8221;<\/strong>  will be observed:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Debt detail<\/li>\n\n\n\n<li>Obligations<\/li>\n\n\n\n<li>Checking account<\/li>\n\n\n\n<li>Facility plans<\/li>\n<\/ul>\n\n<p><strong>2.2. &#8220;OPERATIONS,  <\/strong>DDJJ may be submitted, as well as:<\/p>\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>A. MANUAL CLEARING<\/td><\/tr><tr><td>&#8211; The amount generated as a credit balance from the tax period may be offset and is included in the NCCT web service.<br\/><br\/>&#8211; Credit balance arising from payments on account, withholdings, perceptions and any other credit indicated in the regulations.<br\/><br\/>&#8211; It is only possible to offset debt with a credit balance of the same tax.  <\/td><\/tr><tr><td>B. AUTOMATIC CLEARING<\/td><\/tr><tr><td>&#8211; It will apply only to direct gross income taxpayers.<br\/><br\/>&#8211; 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 &#8220;Value to be offset&#8221;.<br\/><br\/>&#8211; The offsetting of the credit balance will be made from the oldest period until its full utilization.  <\/td><\/tr><tr><td>C. REIMPUTATION<\/td><\/tr><tr><td>It may be requested for earlier or later periods in the following cases:<br\/><br\/>&#8211; Duplicate payment.<br\/><br\/>&#8211; Overpayment.  <\/td><\/tr><tr><td>D. FACILITY PLANS<\/td><\/tr><tr><td>&#8211; The status of the plans generated will be displayed: current, cancelled, expired and void.  <\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><strong>3. <u>Comparison of functions with the changes in the NCCT:<\/u><\/strong><\/figcaption><\/figure>\n\n<p>A comparative table detailing the new tools is shown below:<\/p>\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Concept<\/td><td>Formerly<\/td><td>Now<\/td><\/tr><tr><td><strong>Presentation of DD.JJ.<\/strong><\/td><td>Application systems<\/td><td>Application systems or from NCCT<\/td><\/tr><tr><td><strong>Debt inquiry and failure to file<\/strong><\/td><td>Face-to-face or TAD<\/td><td>Online viewing from NCCT<\/td><\/tr><tr><td><strong>Payments<\/strong><\/td><td>VEP from AFIP or eSICOL<\/td><td>VEP from AFIP, eSICOL, or from NCCT<\/td><\/tr><tr><td><strong>Payment of DD.JJ. owed<\/strong><\/td><td>Rectificative and new VEP<\/td><td>Payment from NCCT (where interest is calculated automatically without the need to rectify)<\/td><\/tr><tr><td><strong>Balance offsetting<\/strong><\/td><td>Face-to-face or TAD<\/td><td>Self-management<\/td><\/tr><tr><td><strong>Reimputation of payments<\/strong><\/td><td>Face-to-face or TAD<\/td><td>Self-management<\/td><\/tr><tr><td><strong>Payment plans<\/strong><\/td><td>Inability to consult<\/td><td>From NCCT<\/td><\/tr><tr><td><strong>Checking account<\/strong><\/td><td>N\/A<\/td><td>Online from NCCT<\/td><\/tr><tr><td><strong>Inclusion of taxes<\/strong><\/td><td>Gross Income and Stamp Tax<\/td><td>Gross Income, Stamp Tax, Real Estate\/ABL and Patents.<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\"><br\/><strong>If you have any questions or comments, feel free to share them with us:<\/strong><br\/><br\/><strong>Sofia Paulucci<\/strong><br\/>Tax Manager<br\/><a href=\"mailto:sofia.paulucci@ar.andersen.com\">sofia.paulucci@ar.andersen.com<\/a><\/figcaption><\/figure>\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Through Resolution No. 311-AGIP\/2020, the AGIP implemented the &#8220;New Current Tax Account&#8221; -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&#8217;s what you need to know: 1. How to access the New Current Tax [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":11466,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[58,96],"tags":[],"class_list":["post-11713","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en","category-tax-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11713","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=11713"}],"version-history":[{"count":1,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11713\/revisions"}],"predecessor-version":[{"id":11714,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/posts\/11713\/revisions\/11714"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/media\/11466"}],"wp:attachment":[{"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=11713"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=11713"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ar.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=11713"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}