Taxpayers of the collecting entity must inform the collecting entity of all their service provision. I know all the details.
The Federal Public Revenue Administration (AFIP) Its taxpayers must comply with certain obligations such as issue invoices for sales, benefits and service locations by one natural or legal person to another.
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AFIP: what is it and what does the location of services imply?
The location of services is provision of a service by one natural or legal person to another, in exchange for remuneration. This has tax implications, since the income generated by the provision of services may be subject to tax and requires the person or company to comply with certain tax obligationssuch as the issuance of invoices and the declaration and payment of corresponding taxes.
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What activities are not part of the service location
For the monotributistasthe location of services would be the physical space destined exclusively for public attention. This parameter No It is considered in cities of less than 40,000 inhabitants (with some exceptions), nor for categorization into the following activities:
- beach services parking lot, garages and car washes.
- Services of sports practices (clubs, gyms, tennis and paddle courts, swimming pools and similar).
- Fun and leisure services (billiards, pool, bowling, halls for children’s parties, baseball players and similar).
- Services of accommodation or accommodation provided in Hotelspensions, except in hourly accommodations.
- Exploitation of tents, awnings, umbrellas and other goods on beaches or spas.
- Services of camping (includes mountain refuge) and nautical daycare services.
- Teaching, instruction and training services (institutes, academies, lyceums and similar), and those provided by kindergartens, daycare centers and nursery schools.
- Services provided by establishments geriatric and homes for the elderly.
- Repair, maintenance, conservation and installation services of equipment and accessories, related to vehicles, their parts and components.
- Services of deposit and protection of movable things.
- Real estate locations.
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Perceptions: what to do if AFIP does not return 35% to me?
To review and resolve the situation, follow these steps:
- Enter the AFIP portal and log in with your tax code and password. Then select the option “Return of Perceptions“.
- A window will open where you must enter the fiscal period, that is, the time in which the advances were paid and specify that the application has already been submitted. Once this is done, you must select the option ” in the upper left barFollow-up“.
After these steps, the reason that prevents the return of perceptions will be specified, which may be:
In this case you must go to “Account status“, select “View balance” and then go to “Debt calculation” to locate the pending payment to the regulatory entity. Once the debt is paid, the receipts can be received.
To solve this you must enter “CBU Statement” and enter the account to which you want the refund to arrive. It is important that it be a bank account and not a Single Virtual Account (CVU).
- CUIT inactive due to lack of data update:
This occurs in cases where users do not have CUIT, they have it disabled or deactivated. To solve it, you must download the “My AFIP” application. Inside it you must enter the option “HIGH CUIT” and complete the process.
- Form subject to inspection:
This means that the request is in a revision manual. This happens when perceptions are uploaded manually, which causes the agency to have to verify them and the process is extended. In these cases, it is recommended to resort to a counter or approach in person the Offices from AFIP.
Source: Ambito
