From the Argentine Confederation of Medium Enterprises (CAME) we inform that the Federal Administration of Public Revenues (AFIP), through General Resolution 4716/2020, reopened the registration system for the Emergency Assistance Program for Work and Production (ATP) to access the benefits established therein, referring to salaries and contributions that accrue during May, which must be made effective in June.

Registration will be open from today until May 14 to 21, 2020, inclusive. You can enter the AFIP website with tax code 3. At the time of registration, the AFIP will show, for validation of the applicant, the applicant's data that it already has registered, in order to expedite the presentation. All companies must register, even those that had carried out the procedure last month.

It should be noted that, in order to obtain the benefits, in addition to belonging to the items considered in “critical status” by the ATP Evaluation and Monitoring Committee, the amount invoiced for April must not exceed the income for the same month of 2019 by more than 5% in nominal terms.

In the case of companies that began their activities on or after May 1, 2019, the AFIP established that the comparison in billing must be made against December 2019. Meanwhile, companies born during 2020 that register in the program will directly access the benefit of the complementary salary.

Likewise, during the registration process, the AFIP will present each employer with information on their electronic billing for the periods contemplated to determine access to benefits. In this way, the data burden is alleviated, and companies will only have to manually upload the economic information referring to the operations invoiced with fiscal controllers and/or manually.

Those who have manual invoices must enter the “My receipts” service within the AFIP site and upload the billing data for April 2019 and April 2020. Then, when returning to the ATP service, the data should appear loaded.

It is important to remember that, if all the requested requirements are met, the beneficiaries will be able to access a subsidy of 50% of the net salary of each of the employees. These allocations may not be greater than $33,750 -two minimum wages-, nor less than $16,875 -one minimum wage-. In addition, they will be able to choose between extending the payment of employer contributions corresponding to May for two months - which are paid in June - or a 95% reduction in these obligations of the Argentine Integrated Pension System (SIPA).

To access General Resolution 4716/2020, click here.