keys to pay less Income Tax

The new expiration date was established in General Resolution 5165/22, which was published today in the Official Gazette.

Although there are items that must be charged at the beginning of the year and then monthly, until the March 31st each year, you can “rectify” and fully comply with this obligation.

The web service “SIRADIG Worker” allows employees to enter in a dependency relationship the deductions and family chargesalthough there are expenses and deductions that can be charged monthly, it was reviewed in the IP gateway.

The monthly charges must be taken into account by the employers in the payroll settlements of each month.

Employers must communicate To him eployees the day of the month up to which the news reported by said beneficiaries through the SIRADIG They will be taken into account in the salary settlements of the same month, he clarified.

There are items that are reported to beginning of the yearjust once, like family charges. In other cases, you have to load the data every month because the proof of payment or invoice is needed, for example, the domestic service.

Several months can also be reported together, but provided that the contributions have been paid; in this case, the employer will return the extra payment later. Another example is that of the rentals, precise.

In situations of sporadic expensessuch as medical fees and servicesit is reported when they are produced, with the corresponding invoice, he said.

HOW TO LOAD THE INFORMATION IN SIRADIG?

The Steps to comply with the deduction burden obligation are the following as listed by Batista:

1. Enter the AFIP page (www.afip.gob.ar) “Access with tax code” and select “SIRADIG – Worker”.

2. Enter the service, select name and surname, and the option “Create Draft“.

• 3. Start with the “Personal information“. Verify that they are correct or modify them. If they do not appear, they must be completed. Then Keep and return to the Main Menu.
• 4. In the Main Menu, continue through the tab “Employers”:
• CUIT of the Employer
• Start date of the employment relationship. In the option “Are you a withholding agent?” select YES. In the case of having more than one employer, select as Tax withholding agent the one that pays the highest gross salary. Click on Keep.
• The system will display the entered information.
• More than one employer. On the moonlighting screen, you must complete the same information as the main employer, but put NO in “withholding agent”.
• Upload the Form for enter personal deductions.
• Details of family responsibilities, add the dependent relatives (remember that they do not have to have income above the non-taxable minimum), one by one.

In this area we have as a new family burden the Convivial Union, where the benefit is extended to concubines and it is not necessary to be married.

Amount of profits settled during the fiscal period by other employers or entities. In the case of having more than one job, salaries will be charged every month.

What are the deductions allowed in the Income Tax?

• 5. Deductions and allowances. Complete the corresponding items according to each situation. Take into account the maximum annual limits, indicate the monthly period or the date from/to and report the amount.
• Healthcare medical fee (prepaid medicine or quota that exceeds the obligatory contribution to social work).
• Insurance premiums in the event of death (life insurance).
• Savings premiums corresponding to Mixed Insurance.
• Contributions corresponding to Plans of Private Retirement Insurance.
• Donations.
• interests of mortgage loans.
• burial expenses (dependents).
• Medical and paramedical expenses.
• Rental of real estate destined for home.
• Deduction of domestic staff.
• Contribution to mutual guarantee companies (SGR).
• Vehicles of runners and travelers trade.
• Expenses of passenger mobility.
• Other deductions (retirement contributions for the ANSES, contributions to provincial retirement funds, check taxamong other).

Other deductions that can be applied in the SIRADIG

As a novelty we can find within the deductions, expenses for the home office due to the pandemic caused by COVID-19:

Expenses for the Acquisition of Clothing and Equipment for exclusive use in the workplace: all expenses related to the equipment that the employee needs to carry out his work.

6. Retirees and those who live in Patagonia have to enter the “Benefits” option, click on Patagonian Zone Worker and Retirees / Pensioners and complete the information requested in order to have the special deduction.

7. In the tab “Other retentionsperceptions and payments on account” can be computed:

Tax on credits and debits.

Perceptions / Withholdings customs

Perceptions of the general resolution (AFIP) 3819/2015, made by cash cancellations.

The return of the tax to the dollar

Finally, the deduction for Payment on Account – General Resolution (AFIP) 4815/2020″ must be charged, made for the purchase of dollar savings, expenses with credit cards, purchases and debits in currency made abroad, card payments for purchases from the country, purchases in travel agencies, purchases of plane, train, boat or bus tickets (35%), Batista commented.

The perceptions practiced will have the character of income tax and may be charged every month, but may only be computed in the annual affidavit of Income Tax or, where appropriate, of the Tax on Personal Assets, corresponding to the fiscal period in which were practiced, he completed.

bliss perception must be informed in the F 572 WEB SIRADIG to the employer for the total of the same, but, when making the annual liquidation, the employer will only return up to the concurrence of the tax determined annually to the employee.

To the extent that there are still amounts pending recovery, the employee must request reimbursement from the AFIP, warned Becherman.

• 8. At the end of loading all data, select Keep, and then “Preview”. You can view the form with all the data.
• 9. Send to Employer to inform the data and that they be taken in the monthly liquidation of the Income Tax.
• 10. Confirm with Generate presentation.

Who must comply with the SIRADIG presentation?

The web form must be submitted by those who have income from public charges national, provincial, municipal and of the Autonomous City of Buenos Aires, without exception, including the elective positions of the Executive and Legislative Powers.

Also in the case of the Magistrates, Officials and Employees of the Judicial Power of the Nation and of the provinces and of the Public Ministry of the Nation, when their appointment would have occurred from the year 2017, inclusive.

Likewise, the obligation corresponds to the following workers, warned Batista:

The employees in dependency relationship.

The retirees, pensioners, those who have withdrawals or subsidies of any kind as long as they are for their personal work and as long as they have been subject to the payment of the tax.

They are also included who have income private retirement insurance plans that are received under the provisional life annuity modality and are managed by entities subject to the control of the National Insurance Superintendence.

• The partners of worker cooperativesexcept the directors.
• The remuneration received by actors through the Argentine Association of Actors.

The result of said presentation will be the affidavit form F. 572 Web. What can happen after the settlement by the employer?

Having complied with the employee with all the news of 2021, and in the term that the employer requests, it only remains to proceed by the employer to practice the final settlement, which can produce one of the following situations.

• 1. Generate positive balance of the employee, who must return on the first paycheck after it
• 2. Generate retention in favor of the treasuryshall hold back at next receipt the value that arises from the annual affidavit
• 3. The balance is zero, that is, there are no values ​​to retain or return.

In all cases and to the extent that the employee has had withholdings in 2021, must the employer prepare Form 1357, which will be sent to the corresponding AFIP and to the employee through the AFIP website.