Labor & Social Security Law Department Report | Regulatory alert: AFIP General Resolution No. 4693/2020
Dear Sir or Madam,
AFIP General Resolution No. 4693/2020 (the “Resolution”), published in the Official Gazette on April 9th, 2020, establishes the delaying of employer contributions to the Argentine Integrated Social Security System within the framework of Decree No.332/20.
The resolution states:
a. The “Emergency Assistance to Labor and Production Program” (“ATP”) web service is established. The aforementioned ATP can be found at the following website: www.afip.gob.ar, and from there you can have access to the benefits provided in Decree No. 332/20 (“DNU”).
Requirements to access the benefits:
i. Have a Tax Code level 3 (minimum) and Electronic Tax Address.
ii. Register with the ATP between April 9th and 15th, 2020 inclusive.
iii. Provide economic information related to its activities between April 13th and 15th, 2020, inclusive, in order to carry out the evaluations provided for in Section 5 of the DNU.
Additionally, more information may be required, which will be requested through the Electronic Tax Address.
b. Postponement of the payment of Employer Contributions.
The companies included in the list of activities defined by the Cabinet of Ministers within the framework of the ATP, once registered on AFIP’s website, will have access to the deferment of payments, for a period of two (2) months, of the employer’s contributions to the Argentine Integrated Social Security System (“SIPA”), which were due in April according to the following schedule:
CUIT ending in – date
0, 1, 2 and 3: 16.06.2020
4, 5 and 6: 17.06.2020
7, 8 and 9: 18.06.2020
c. The general deadline for the submission and payment of the affidavit of contributions to social security for the accrued period of March 2020 is hereby extended, in accordance with the following schedule:
CUIT ending in – date
0, 1, 2 and 3: 16.04.2020
4, 5 and 6: 17.04.2020
7, 8 and 9: 20.04.2020
d. Finally, the deadline for filing the April social security affidavit (Form 931) is extended by three (3) days.
Should you require any further information on this matter, please do not hesitate to contact us.
Alvaro J. Galli