The web services “Human Earnings – Integrated Portal” and “Web Personal Assets” may be used to prepare the annual settlement of both taxes.
The Federal Administration of Public Revenues (AFIP) offers taxpayers, the web services “Human Earnings – Integrated Portal” and “Web Personal Assets”.
These new tools may be used to make the annual settlement of both taxes for the 2022 fiscal period, whose due date to submit the determinative affidavit and payment will operate between June 12 and 14, 2023.
Among the main novelties is the predictive search of items to quickly identify the field where to supply the information, automatic charging of payments on account corresponding to the tax on debits and credits and a specific item to declare digital currenciesvirtual currencies, crypto assets and the like.
field was added “Education Expenses” so that the deduction can be applied for expenses for services and tools for educational purposes. Employers of private homes may deduct the amount paid as a non-remunerative allowance.
The affidavit of Profits must be made by those registered even when no taxable matter is determined subject to tax for the fiscal period and those who are responsible for the liquidation of the tax given the taxability budgets established by the regulations, even if they had not requested the registration prior to the due date set to comply with the determination and payment obligation. The same obligation applies to administrators of undivided estates for the profits obtained by them.
In the case of Personal Assets, resident individuals and undivided successions located in the country and abroad will be liable for assets located in the country and abroad. While undivided successions will be taxed for the assets they possess as of December 31 of each year, as long as said date falls within the period elapsed between the death of the citizen for whom the undivided succession begins and the declaration of heirs or the one in that the will that fulfills the same purpose has been declared valid.
For the first time in the organization’s history, led by Carlos Castagneto, In advance, the AFIP made both applications available to the Argentine Federation of Professional Councils of Economic Sciences (FACPCE) for them to be tested, so that they can make contributions or report eventual inconveniences.