AFIP increased by 78.3% the amount of remuneration from which employees are required to submit sworn statements. It is for the period 2022.
The AFIP increased by 78.3% the amount of remunerations from which employees are obliged to present informative affidavits of the Income Tax and Personal Assets corresponding to the fiscal period 2022.
For the 2021 fiscal period, andThe amount was $3,700,000 million and for 2022 it has been set at $6,600,000 millionin accordance with General Resolution 5349/2023 published this Wednesday in the Official Gazette.
The increase is less than inflation of last year (which climbed to 94.8%) and, in this way, when the gross remunerations (taxed, exempt and/or not reached) obtained in 2022, are equal to or greater than $ 6,600,000 million, the declarations must be presented informative affidavits, explained tax official Sebastián Domínguez.
As provided by the collecting entity, the expiration date to make the presentation is next June 30; in addition, the amount will be adjusted annually from the 2023 fiscal period inclusive.
The AFIP clarified that the adjustment of the amount for the 2022 period is due to “tax administration reasons”.
Domínguez highlighted that the new General Resolution establishes that the amounts will be updated annually automatically, considering the same parameter that is used for the deductions and scales of the Income Tax, which is the variation of the RIPTE (Taxable Remuneration of Stable Workers).
Thus, it will no longer be necessary to wait for another General Resolution to update the value year by year.
For the specialist, the deductions, scales and other concepts “should be updated by the variation of the CPI (Consumer Price Index) prepared by the INDEC, since the variation of the RIPTE is not a parameter that is related to the taxable capacity of a Profit Contributor”.
“Likewise, employees who must pay taxes on Earnings (because the employer did not correctly withhold or have other income, for example) and/or Personal Assets (because the valued assets exceed the non-taxable minimum), must present the determinative affidavits in instead of the informative ones”, explained Domínguez.
Source: Ambito
