These are those that were carried out during the year 2023 and it is worth clarifying that there is no expiration date for the application. Those employees who have not suffered withholdings on their pay stubs during the same year and those who are not registered for the tax.
In this way, you can request the 35% returns paid as advance on account of Income Tax between January and December 2023 by Dollar purchase or those expenses made in foreign currency with card -the so-called “tourist” dollar-, according to Resolution 4815, for services found abroad, tickets abroad, among others.
Employees with Earnings withheld in 2023, must report the 2023 perceptions in SIRADIG so that the employer can return them in the annual settlement (in May 2024).
Those registered with the tax (employees or self-employed) can compute the perceptions at the annual DDJJ to be presented in June 2024 (considering that those carried out between 11/23 and 12/13 go into the next DDJJ due in 2025).
Dollar savings: the unification of taxes
Since January, the purchase of “savings dollars” paid 65% taxes: 30% corresponding to the Tax for an Inclusive and Solidarity Argentina (PAIS) and 35% as advance of Profits. From August 14the perception of Earnings for this type of exchange increased by Four. Five%.
He October 10th In 2023, the “savings” and “tourist” dollars were unified into a single quote, with a total tax burden of 100%, broken down into a 30% PAIS tax, 45% as advance of Profits and 25% of Personal Assets.
It should be noted that the November 23 General Resolution 5450 of the AFIP was published, which established the increase in the collection of the tax on Earnings for card payments, going from 45 to 100%. In this way, the exchange rate that was applied to card charges was: the official exchange rate plus 100% for Income Tax, plus 30% for the PAIS tax and 25% for the Income Tax. Personal property.
Finally, the December 14th, Already under the administration of Javier Milei, it was resolved to unify the tax burden for all concepts for the retail demand for foreign currency in banks by 60%: 30% for PAIS Tax and 30% profit perception.
AFIP: How to request the return of a perception?
Prior to carrying out the return request, People should:
- Have a CUIT and tax code level 2 or higher.
- Inform the AFIP of the CBU of the bank account in which the requested refund will be made.
- Have the Electronic Tax Address established.
Steps to follow:
1) Enter, with a tax code level 2 or higher, to the service “Return of perceptions”.
2) Within this service, you can view and select the monthly period perceptions that were made and are reported by the collection agent.
AFIP: Who can request a refund?
Once the calendar year in which the perception occurred has ended, may request the return who:
- They are not registered with the Income Tax, nor are they required to register.
- They are registered in the income tax but not in personal assets, exclusively for the perceptions made under code 219.
- They are not registered with the personal property tax, nor are they required to register.
- They are registered in the personal property tax but not in profits, exclusively for the perceptions made under code 217.
- They work in a dependency relationship and are not liable to suffer income tax withholdings from their employer as withholding agent.
- They work in a dependency relationship and are liable to suffer income tax withholdings by their employer, as a withholding agent, who have collected them under code 219.
Source: Ambito
