In order to guarantee compliance with tax obligations in import of services, AFIP implemented the “Comprehensive Monitoring System for Foreign Payments for Services” (SIMPES), from which not only the fiscal duties but also the financial economic capacity of the subject who intends to make a payment abroad will be analyzed.
SIMPES became official through the General Resolution 5135/2022, published this Friday in the Official Gazette, with the signature of the head of the administration Mercedes Marco del Pont.
In accordance with the provisions of the regulations, this system will be applicable to human persons, undivided estates and legal persons, whatever the form they adopt, who must make payments abroad on their own account or for third parties or act as originators of the payment, to cancel own or third party obligations.
Precisely in the recitals it was argued that SIMPES was created in order to adopt early “the actions of control and inspection that correspond “on the fulfillment of fiscal duties” and the financial capacity of those who pay services abroad.
According to what is specified in the resolution, the list of operations codes and the minimum amounts at which this system will not be applicable to them.
Subjects who make payments abroad must enter the information indicated by SIMPES as a sworn declaration “Giving express consent so that it may be sent to the Central Bank of the Argentine Republic (BCRA) for its intervention within the framework of its powers.”
The declaration made will be valid during the calendar month in which it was made.
Once the data requested by the system has been entered and to generate the respective SIMPES statement, the AFIP will analyze the subject’s situation from the information available in its records. If breaches or formal irregularities are detected, their correction will be requested in order to advance in the generation of the SIMPES statement.
The new mechanism is similar to the one already used to import goods. The tool extends to payments abroad for services the evaluation carried out through the Financial Economic Capacity (CEF) system established by General Resolution No. 4,294. If you do not pass this control, you may request a rework or express your disagreement.
It also allows the identification of firms that cannot prove the origin of the income destined to make the payment abroad of the contracted services. This benefits companies that comply with the standards.
What payments does it affect?
SIMPES affects financial service payments; postal and courier; telecommunications and information technology, legal, accounting and managerial services; advertising; research and development; and, insurance premiums, among others.
While freight, passenger transport, health services by travel assistance companies and other health services are excepted; travel services and other card payments such as digital platforms made by human beings.
From the AFIP they stressed that the regulation represents an advance in terms of coordination between the different agencies of the national public sector.