At the beginning of January, the form for the return of 2023 perceptions was enabled. However, there are some delays for specific cases. What should be done?
The responses slowly began to arrive. AFIP to taxpayers’ claims for 2023 perceptions. These are the tax advances that were paid at the time of buy dollars or make expenses abroad. However, there are times when that long-awaited return is delayed. What to do in those cases?
It is most likely that the AFIP inspection will take a little longer due to the overlapping of data. Although it is understood that those who do not have a balanced situation between their expenses and income may be making a claim that does not correspond, many claim to have everything “in order.” The only thing you have to do is wait and in any case start a new claim with the accountant to ensure that the income and expenses match and there are no debts that delay the process.
Return of perceptions: how to do it
The authorized people to carry out the return process 35% advance on Earnings account for the purchase of dollars or card expenses in foreign currency are the following:
- They are not registered in Earnings nor are they required to register
- They are registered in Profits, but not in Personal Assets, exclusively for the perceptions made under code 219.
- They are not registered in Personal Assets, nor are they required to register
- Registered in Personal Assets but not in Profits, exclusively for the perceptions made under code 217.
- They work in a dependency relationship and are not subject to Earnings withholding by their employer.
- They work in a dependency relationship and, being liable to suffer earnings withholdings by their employer, have been charged under code 219.
To begin the process, It is necessary to have CUIT and tax code level 2 or higher, report the CBU of the bank account for return and have Electronic Tax Address.
Then you have to enter the website of the AFIP (www.afip.gob.ar) and select the service “Return of perceptions.” Within the service, you can view and select the receipts for the corresponding monthly period.
Source: Ambito
