Wednesday, January 19

When the lie is the truth: reduction of contributions and the categorization of SMEs

1 | Waste of resources

In the field of taxes, on some occasions, the truth is represented in the one that legislates and the lie in which it applies what was legislated, although, the latter, has to dismember the norm so that it says what is related to its collection greed, contradicting -if necessary- the spirit of the legislator, demanding an expenditure of resources so that justice, finally, feels the truth and the lie in their respective chairs.

The described situation continues to manifest itself in the application of the benefits of Decree 814/01 that established a reduction in employer contributions for those companies that meet the requirements established by the applicable regulations: Law 24,467, Decrees 908/95 and 943/97 , Law 25,300, Decree 814/01 and 1009/01, Resolution SEPyME 24/01, RG AFIP 1095 and Decree 25/03.

As established in the recitals of the aforementioned Decree, in the midst of the 2001 crisis, the legislator sought to create an incentive for SMEs that are, par excellence, generators of employment, a variable that was seriously affected by the prevailing economic crisis at that time.

2 | Definition by sales amount

To do this, it defined who had the status of SMEs, establishing as parameters maximum sales amounts for each of the different sectors of the economy: industry, commerce, services, agriculture, etc. In accordance with the Law, these parameters had to be updated annually, an extremely reasonable situation in a country that has suffered from the inflationary epidemic for many years.

This was established by Law 24,467 and was put into effect by the resolutions of the Secretariat for Small and Medium Enterprises (Resolutions N ° 675/02, 817/04, 147/06, 10/21, 50/13, etc.).

The first resolution established that the average sales of the last 3 years could not exceed the sales amount established by Resolution No. 24/01, which at that time for the commercial and services sector was $ 48,000,000, which it had to be updated annually.

What is expressed represents the truth, what is regulated. What is the lie? That the AFIP claims that the amount of $ 48,000,000 remains unchanged until today, without updating, with which a company that billed on average in the last three years more than $ 4,000,000 per month (US $ 20,000) lost its condition of SMEs, when in 2001 that company was an SME if it invoiced US $ 4,000,000 on average per month.

All this despite the fact that the Federal Chamber of Social Security was issued in favor of taxpayers in many cases, and before the appeal of the AFIP, the CSJN rejected the appeal by application of article 280 of the CCyCN.

3 | Final thoughts

This unreasonable and fratricidal struggle hurts both job givers and job seekers, who are the ones that the law tried to benefit. Could it be that legislators and administrators coexist in different countries? How can it be that the tax administrators are unaware that the inflationary indices show a 6.933% inflation between 2001 and 2021. Will they walk the same streets as the common people? For them, as the song expresses it, the lie is the truth.

In court we testify under oath to “tell the truth, the whole truth, and nothing but the truth,” because neither a good conscience nor a free and civil society will tolerate anything less.

1) A country of novel. Marcos Aguinis.

2) Via Bariloche, Room II, CFSS; Micrómnibus Norte, Room I CFSS, Fundación Galicia Saude, Room I, CFSS, Leuru SA, Room I, CFSS, Energy Group SRL, Room II, CFSS, GDB Comunicaciones SRL, Room II, CFSS, among others.

3) CSJN, Vía Bariloche SRL; Toyota Tsusho Arg. SA; Reuteman Automotores SA, Private Hospital Centro Médico de Córdoba SA, among others.