01/05/2021 15:05
Clarín.com
Economy
Updated 01/05/2021 15:05
The AFIP has already enabled the service to consult through the web
the perceptions for the return of the 35% surcharge
for the advance of Earnings applied on the purchase of savings dollars and expenses in foreign currency paid with debit or credit cards.
This is
a first step
in the process that users must complete before April of this year, informing the official body about the savings dollar purchases made between September 16 and December 31, 2020 and requesting a refund of that tax in the case that corresponds.
In the next few days, the AFIP will
publish the application
so that monotributistas who do not pay Profits or Personal Assets can request a refund.
On the AFIP page, the taxpayer will be able to see all their perceptions, they will be able to report if any are missing and they must fill out a form with the request.
The refund will be made in the
bank account
informed to the AFIP.
In any case, the AFIP will assess that the request is related to the monotax's income.
As for employees who pay Earnings, the presentation to request the corresponding returns is an
annual presentation
that takes place in March.
The form to start loading the data is not yet published, but it could be released before March.
For now, employees in a dependency relationship can load the Earnings deductions in the SIRADIG form on the AFIP page.
But among the deductions that can be charged still does not include the 35% for the purchase of dollars or card expenses in that currency.
In other words, although other deductions may be charged, such as prepaid or domestic staff,
the item is not yet enabled for these returns.
With the reinforcement of the exchange rate, on September 15 an
additional surcharge
was established
on the purchase of the savings dollar.
To the 30% that already existed due to the PAIS tax, a 35% withholding was added to Profits account.
It is the return of that additional 35% that is beginning to be consulted now.
What the AFIP enabled through resolution 4885 is the consultation so that each taxpayer can see
how much they withheld
on account of this tax.
The refund
may not exceed the total amount of the tax that was withheld from you in 2020.
The regulations implemented in mid-September established that when the advances made by an individual exceed the corresponding amount to be paid in taxes on Income and Personal Assets,
the surplus will be refunded.
Through Resolution 4885, the AFIP made
some modifications
to the norm that establishes the withholding regime that employers must apply when they pay their workers' wages.
"It is necessary to incorporate the aforementioned perception among the concepts that, having been informed by the beneficiaries of the aforementioned income,
must be timely computed by the withholding agent
in the determination of the tax to withhold", indicated the body headed by Mercedes Marcó del Pont .
"The agency will carry out systemic validations and controls to verify the validity of the application. When appropriate, the refund will be made directly into the taxpayer's bank account," says the resolution.
AQ
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