08/26/2021 1:20 PM
Clarín.com
Economy
Updated 08/26/2021 1:22 PM
The Federal Administration of Public Revenues (AFIP) recalled that
next Tuesday, August 31,
the possibility of submitting an informative affidavit of Income and Personal Property taxes, corresponding to the 2020 fiscal period, expires.
The informative affidavit
is the presentation of a set of data referring to the activity or assets of the person
as of December 31 of each year.
And taxpayers who have obtained
annual income equal to or greater than $ 2,500,000 in 2020
for the activities established in General Resolution No. 4003/2017
are required to present it
.
In the case of the presentation of
Personal Assets, all assets as of December 31 of each year must be included
, valued in accordance with the Tax regulations applicable to that date.
Meanwhile, in the case of
Earnings, the total income,
expenses, deductions admitted and withholdings suffered
, among others, must be considered in accordance with the provisions of the Income Tax Law.
Taxpayers of the
Personal Property
Tax
must submit the informative affidavits
through the service with a tax code called "Personal Property Web".
Regarding
Earnings,
both taxpayers and undivided estates
must submit the informative affidavit
of the tax, through the
service with the tax code "Human Earnings - Integrated Portal
.
"
As explained by the taxpayers,
as these people are not registered in the tax
, if they do not present the informative return,
it is not usual that a fine is applied to them
.
Instead, they are sent a letter stating that according to the body it is presumed based on the data of the body that they have to submit the declaration.
In any case, the fines for not making this type of presentation are $ 200 pesos for Profits and another $ 200 for Personal Assets.
If within 15 days the presentation is made and the fine is paid, it is reduced by half, that is, about $ 100.
Keys to submit the informative returns of Earnings and Personal Assets
It must be submitted by people who obtained annual income equal to or greater than $ 2,500,000
Corresponds to fiscal period 2020
Income and assets must be reported as of December 31 of each year
The process is done online with the Tax Code from the Personal Property and Human Earnings services - Integrated Portal.
What is the informative affidavit
The informative affidavit is the presentation of a set of data referring to your activity or assets as of December 31 of each year.
Who is required to submit it
Taxpayers under a dependency relationship and retirees
who have obtained annual income equal to or greater than $ 2,500,000 in 2020
for the activities established in General Resolution No. 4003/2017 are required to present it.
YN
Look also
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