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AFIP updated Personal Earnings and Assets

AFIP updated Personal Earnings and Assets

According to the agency, the decision of this change seeks to facilitate the conditions for taxpayers to meet. To that end, I changed two values ​​that had been frozen since 2018.

June 28, 2022 09.40

The IS AFIP minimums for advance entry have been updated Taxes on profits and personal propertyto the end of “simplify compliance tasks” for taxpayers. The decision was formally taken through General Resolutions 5211/2022 and 5213/2022 published in the Official Journal.

In the case of Personal Assets, the amount by which the obligation to enter payments into this tax account is increased. The new sum is $ 5,000 and the previous amount was $, which has been in place since 2018 1. 000; the current minimum applies to advances corresponding to the fiscal period 2022 and subsequent years.

For Income Tax, the minimum amounts for entering advances have been increased: therefore, The new amounts are $ 5,000 for individuals and undivided estates, and $ 2,500 for legal entities. To date, these amounts have amounted to $ 1,000 and $ 500, respectively.

Similarly, the collecting entity has introduced regulatory adjustments in accordance with the Income Tax Law and also in the procedure for determining the advances that taxpayers availing of promotion systems must enter.

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Earnings and Personal Assets: AFIP reported

On this last point, the official text stated that “It is convenient to adapt the procedure for determining the advances that subjects to the promotion systems must pay, in order to apply the material reduction to the total amount of Income Tax corresponding to the incentive activity. “

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AFIP clarified that the $ 5,000 and $ 2,500 amounts will apply from the 2022 fiscal period for individuals and undivided estates, and from the 2023 fiscal period for corporate profits.

Earnings and Personal Assets: the latest from AFIP

This month, the collection agency announced through a resolution published in the Official Journal that the new income and revenue threshold from which employees, pensioners and pensioners are required to submit informative affidavits on the tax to the Council. Profit y Personal property rises from $ 2.5 million a $ 3.7 million million.

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so arranged AFIP, clarified that the update will improve the information available to carry out the inspection and control tasks. It also facilitates taxpayers’ compliance tasks.

The regulations establish the obligation to submit an informative affidavit to the subjects of those who have received a certain amount of Profit in the fiscal year (whether taxed, exempt and / or not).

AFIP updated
AFIP updated

In that case, they must report their asset details as at 31 December 2021, in accordance with the rules on Personal Asset Tax. They are also required to submit income, expenses and deductions, in accordance with the provisions of the detailed Income Tax Law of AFIP.

Subsequently, on 27 May, the Government announced an update on the non-taxable income tax, which, as of June 1 was $ 280,792 y I was hoping that the half Christmas bonus that workers receive along with next June’s salary will not be enough for the tribute.

The tax fight with Justice

Yesterday, AFIP announced an appeal against the ruling of a federal judge who suspended the expiry of the Tax on Profit already the Personal property for accountants registered in the City of Buenos Aires. This was reported by the agency, which confirmed “in the light of the precautionary measure issued by a court of first instance, the AFIP reiterates that the due dates for taxes on Personal Assets and Earnings scheduled for June 23, 24 and 27 are in effect.

AFIP updated

“As indicated by AFIP, the measure only reaches professionals registered with the Council of Economic Sciences in the City of Buenos Aires according to their sworn statements and when professionals have stated that they have a formal and verifiable relationship with their clients,” he said. the statement said.

The obligation to submit the informative affidavit shall therefore extend to individuals with an income equal to or greater than $ 3,700,000 million.

The agency has questioned the ruling of Judge Macarena Marra Gimnez, who presides over the Federal Administrative Court of Controversy 12, who considers that taxpayers who formally delegate their representation before the exchequer to their accountant have achieved as well as those who have done so. informally, delivering their. keys.

“AFIP recalls that the fiscal key is personal and non-transferable and should be used by all taxpayers only. “, indicates the organism.

* With information from N / A.

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