IVA may be used to cancel Social Charges

The AFIP through the RG 4603 enables, in an exceptional way and on a temporary basis, that taxpayers who register the status of Micro or Small companies, registered in the MiPyMES Registry of Companies, can affect the balance of free availability of Value Tax Attachment registered in the “Tax Accounts” web system to the cancellation of social security contributions (code 351).

It will be an exclusionary condition to make the affectation, to have up to date the presentations of all the DDJJ of VAT of the non-prescribed periods, as well as the nominative and determining obligations of the obligations destined to social security, of the monthly period to be canceled.

The affectation can only be made for social security contributions determined in the monthly period immediately prior to the date of the application and may not exceed 20% of the total amount of said contributions or the amount owed by them.

The request for affectation must be made by the services of “System of Tax Accounts” in the option “Affectation to Social Security”, the system will carry out the pertinent controls and if all of them are exceeded, it will process the transaction and issue the acknowledgment Of receipt. If the request is not approved and observations result, it must be concluded in the corresponding unit, bearing the corresponding documentation according to the observation that has arisen from the process.

The affectation request will take effect from the moment of its presentation, if it was approved in the minutes, but from the moment in which the requirements have been verified and the same has been approved.

You can use this service, from 07/10/2019 until 10/31/2019, both dates inclusive.