Implementation Procedure for Tax Credit Certificates for Audiovisual Communication Services

City of Buenos Aires, 07/27/2023

SEEN the Electronic File No. EX-2023-01603111- -AFIP-SADMDILEGI#SDGASJ, and

CONSIDERING:

That the Political Party Financing Law No. 26,215 and its amendments, establishes in its article 43 quater that communication and subscription television services are obliged to assign FIVE PERCENT (5%) of the total time free of charge of programming for electoral purposes and that, as of the year 2020, of the percentage mentioned above, half be transferred free of charge and the other half be considered payment on account of national taxes.

That through Decree No. 342 of July 6, 2023, the scope of the aforementioned article was regulated and the guidelines for the allocation and distribution of the total amount considered as payment on account of national taxes among the Audiovisual Communication Services, were established. At the same time that this Federal Administration was instructed to dictate the necessary regulations for the implementation of the operation of the computation of the fiscal credit to which it refers.

That in accordance with what has been expressed and in compliance with the aforementioned decree, it is appropriate to establish the procedure for the transmission of information, registration, consultation and imputation of the tax credit certificates issued within the framework of the provisions of article 43 quater of the Law on Financing of Political Parties No. 26,215 and its amendments, and other regulations.

That they have taken the intervention that is the responsibility of the Legislation Directorate and the General Subdirectorates of Legal Affairs, Collection, Financial Administration, Taxpayer Services and Systems and Telecommunications.

That this is issued in exercise of the powers conferred by Article 9 of Decree No. 342 of July 6, 2023 and by Article 7 of Decree No. 618 of July 10, 1997, its amendments and supplements .

Thus,

THE FEDERAL ADMINISTRATOR OF THE FEDERAL ADMINISTRATION OF PUBLIC REVENUES

RESOLVES:

A – ALCANCE

ARTICLE 1.- Establish the procedure for the transmission of information, registration, consultation and imputation of the tax credit certificates granted to the Audiovisual Communication Services, within the framework of the system of payment on account of national taxes provided by the second paragraph of article 43 quater of the Political Party Financing Law No. 26,215 and its amendments, and regulated by Decree No. 342 of July 6, 2023.

B – INFORMATION AND REGISTRATION OF TAX CREDIT CERTIFICATES

ARTICLE 2.- The National Electoral Directorate under the Undersecretary for Political Affairs of the General Secretariat of the Presidency of the Nation, or whoever it designates, will inform this Federal Administration -in the terms established by article 4 of Decree No. ° 342/23- the list of tax credit certificates issued, for which purpose the affidavit form No. 1400 will be prepared, which will contain, among others, the following information:

a) Unique Tax Identification Code (CUIT) of the beneficiary.

b) Type of certificate (Identification prefix: “571 – Law 26,215 Financing of Political Parties – Dto. 342/2023”).

c) Certificate number.

d) Amount of the certificate.

e) Year of issuance of the certificate.

f) Date of the file.

g) Date from (validity).

h) Date until (validity).

i) Status (valid).

ARTICLE 3.- The presentation of the affidavit form No. 1400 will be formalized by electronic data transfer through the institutional website (.

The remission of the information must be made at the time of approving the issuance of tax credit certificates.

As proof of the presentation made, the system will generate a receipt that will have the character of acknowledgment of receipt.

ARTICLE 4.- The tax credit certificates informed in accordance with the procedure indicated above, will be registered by this Federal Administration as credits in favor of taxpayers in the service with Tax Code called “Administration of Incentives and Tax Credits” available in the institutional “web” site (and may only be applied to the sums that must be paid for national taxes for which the subjects are directly responsible, in the calendar year corresponding to the assignment of advertising spaces for electoral purposes, in the case of advances or balances of monthly affidavits.

In the case of taxes that are settled by annual fiscal period, the fiscal credit certificates will be computed in the fiscal year that contains the month or months of the assignment of said spaces.

The certificates corresponding to the national elections of the year 2021 will be computed, only once, in the calendar year 2023.

The aforementioned certificates will be non-transferable.

C – CONSULTATION AND IMPUTATION OF TAX CREDIT CERTIFICATES

ARTICLE 5.- Taxpayers and/or managers, in order to consult and allocate tax credit certificates, must enter the service called “Administration of Incentives and Tax Credits” available on the “website” of this Agency (, for which purposes they will use the Tax Code enabled with Security Level 3 as a minimum, obtained according to the procedure provided by General Resolution No. 5,048 and its amendments.

ARTICLE 6.- The allocation of the tax credit certificates will be made through the aforementioned “web” service, in which case those identified with the code 571 must be selected -to be applied in whole or in part- from the list of pending imputation and enter the tax codes, concept and sub-concept, the fiscal period and the amount of the obligation to pay.

Once the provisions of the previous paragraph have been completed, the imputations made will be registered in the current account of the taxpayer and, consequently, the system will generate the corresponding record of the operation carried out.

In no case can the attributions of the certificates generate freely available credits.

D – TAX CREDIT CERTIFICATES ALLOCATED TO THE CANCELLATION OF ADVANCES

ARTICLE 7.- When the tax credit certificates are attributed to the payment of advances and, according to the tax determined in the affidavit of the respective fiscal period, excess allocations are made, only the amounts in said affidavit will be computable. concept of advances up to the limit for which it is admissible to affect the aforementioned certificates.

In no case can the aforementioned imputations generate freely available credits.

In addition, the amounts allocated in excess will be usable, to the extent that the regime allows it, for their application to future obligations.

For the purposes set forth in the preceding paragraph, the beneficiary must submit a note through the service with Tax Code called “Digital Presentations”, for which purpose he must select the procedure “Tax bonds – Use of imputation in excess of advances”.

The aforementioned note must identify the sworn statement in which the surplus is externalized and detail the amount and the obligation to which its application is requested.

E – GENERAL PROVISIONS

ARTICLE 8.- This general resolution will enter into force the business day following its publication in the Official Gazette.

ARTICLE 9°.- Communicate, give to the National Directorate of the Official Registry for its publication in the Official Gazette and archive it.

Carlos Daniel Castagneto

e. 31/07/2023 N° 58435/23 v. 31/07/2023