How to request the return of a perception?
Prior to making the return request, People should:
- Have CUIT and tax code level 2 or higher.
- Inform the AFIP the CBU of the bank account in which the requested refund will be made.
- Have constituted the Electronic Fiscal Address.
Steps to follow:
- Enter, with a tax code level 2 or higher, to the service “Return of perceptions”.
- Within this service, it will be possible to view and select the collections for the monthly period that were made and are reported by the collection agent.
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AFIP: Who can do it?
After the end of the calendar year in which the perception occurred, may request the return who:
- They are not registered in the income tax, nor is it their responsibility to carry out said registration.
- They are registered in the income tax but not in personal assets, exclusively for the perceptions made under code 219.
- They are not registered in the personal property tax, nor is it their responsibility to carry out said registration.
- They are registered in the personal property tax but not in earnings, exclusively for the perceptions made under code 217.
- They work in a dependency relationship and are not subject to income tax withholding by their employer as a withholding agent.
- They work in a dependency relationship and being liable to suffer income tax withholdings by their employer, as a withholding agent, they have received the perception under code 219.
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How to follow the return request?
The taxpayer who has submitted a refund request may follow it up to completion, through the service “Return of Perceptions”.
Approval or rejection of the application is subject to controls or verifications later carried out by the AFIP. If they are not passed, the situation will be communicated to the taxpayer through Electronic Fiscal Address and the request will be considered inadmissible.
Source: Ambito
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