The ATM established a regime for gross income: what it is about

The Mendoza Tax Administration ( ATM ) published this Tuesday Resolution 33, which establishes a new General Regime of Perception, Control and Information of the Gross Income Tax for taxpayers in the Province .

This measure is part of the modernization of tax management and seeks to harmonize and unify the tax collection regimes in force in the jurisdictions adhering to the convention.

The new system will be implemented through the Computerized System for Collection, Control, and Information on Perceptions (SIRCIP) . This initiative was commissioned to develop, manage, and coordinate a unified and comprehensive system that allows for the determination, filing, and payment of the corresponding tax returns.

This new regime covers operations such as:

• Operations Subject to Perception: These include the sale of goods, provision of services, rental of goods and execution of works , regardless of the place of delivery or execution.
• Collecting Agents: These are the entities that carry out the aforementioned transactions and are taxpayers of the Gross Income Tax in Mendoza, provided they are nominated by the ATM . This obligation also extends to successor entities in cases of restructuring (mergers, spin-offs, takeovers).
• Taxable Subjects: Taxpayers of the Mendoza Gross Income Tax, both local and those covered by the Multilateral Agreement. Information on these subjects and the applicable rate will be available in a registry on the ATM website.

For subjects not included in the registry (except final consumers and cases of Article 5), a 2% rate will be applied to operations carried out in an establishment domiciled in Mendoza.

Final consumers are those who use goods or services for private use or consumption, supported by receipts and in line with the seller/provider's usual activity.

For transactions with taxpayers registered for the Gross Income Tax as local taxpayers from another jurisdiction or under a Multilateral Agreement without registration in Mendoza, a 1% tax will be applied.

This fee must be stated on the invoice with the legend "Fee for lack of registration in Mendoza." This provision is independent of whether the transaction may be subject to fee collection in other jurisdictions.

The rates for each taxable person will be established by the ATM, taking into account tax behavior, categorization, economic activities, and exemptions. Exempt, excluded, and non-taxable persons will be included with a zero rate.

It will not be appropriate to practice perception in the following cases:

• Subjects whose total income is exempt or not taxed in the Gross Income Tax.
• Beneficiaries of special promotional schemes with 100% exemption or tax relief in Mendoza.
• Taxpayers who have started activities in the two months prior to the month in which each monthly register is prepared.
• Subjects to whom the ATM has granted a Certificate of Exclusion from Withholdings and Perceptions.
• When the goods subject to the transaction are considered fixed goods for the purchaser or constitute an input for their manufacture, provided that their destination is declared and stated on the invoice. These transactions will be recorded with a zero rate.

• The collection will be made at the time of issuance of the invoice or equivalent document .
• It will be calculated on the total amount of the transaction, excluding Value Added Tax (VAT) (if applicable), bonuses and discounts, Internal Taxes, and other collections or fees from national, provincial, or municipal systems.
• The amounts received will be computed as a payment on account of Gross Income Tax in the advance payment corresponding to the month of collection. Any credit balances generated will be carried over to future advance payments.
• The collecting agents must record the amount received on the invoices.
• The amounts received must be declared and entered according to the ATM's due date schedule.
• In the case of refunds, bonuses, or cancellations of transactions that were subject to collection, agents may cancel all or part of the collection within the same calendar month and offset the amounts against the collections due, supported by a credit note.