This February 15, the “Última Hora” website published information on the suspension of penalties due to the delay in the electronic voucher registry before the SET. Let’s see:
1. Gradual implementation of the electronic registration of vouchers
The SET (Subsecretaría de Estado de Tributación – Undersecretariat of State for Taxation) issued a communiqué on February 15 of this year, informing about the gradual implementation of the electronic registration of vouchers, effective from January 1, 2022.
2. Suspension of penalities
The Tax Administration indicated that the lack of confirmation of the mandatory monthly filings will not be considered tax non-compliance until April 30 for a part of the designated taxpayers of the first group. However, for the other part of the first group and the second group, this suspension will be in force until July 31.
Likewise, the entity pointed out that, until January 31, 2023, the penalty for non-compliance with formal duties will not be applied as a contravention to those taxpayers who carry out this procedure late.
3. Tax compliance certificate
Consequently, the contributors obliged by categories to submit their accounting books may continue requesting legal documents such as the tax compliance certificate and the stamping authorization without penalties or economic fines.
4. Obligation to submit vouchers
Under resolutions 90/21 and 104/21, which regulate the new tax law, the presentation of purchase and sales receipts, as well as income and expenses, must be made through the Marangatu system from January 1.
5. Obligated parties
The parties obliged to register the information are, at the moment, Value Added Tax (VAT) taxpayers, IRP (Impuesto a la Renta Personal – Personal Income Tax) taxpayers, in their Personal Services regime; and Business Income Tax (IRE) taxpayers, in their Simple regime.
These contributors must register each voucher received and/or issued.
Source: Última Hora 16/02/22