According to General Resolution 5514/2022 published this Thursday in the Official Gazette, this modification applies to those to whom a special income tax withholding regime was applied by the Argentine Association of Actors, with respect to the remuneration received by actors through said agent.
Employees in a dependency relationship annually They must present a form where they declare the entire of the deductions that must be deducted in the annual Income Tax settlement made by employers (for example, medical expenses, salaries paid to staff in private homes)
As detailed in the new resolution, the amount determined in said annual settlement will be retained or, where appropriate, refunded, when the first payment is made after the date of said settlement or in the following if it is not sufficient, and until August 9, 2024, inclusive.
Likewise, the aforementioned import must be reported and entered.e until the due dates established for the presentation of the sworn declaration and entry of the resulting balance that operates in the month of August 2024, of the Withholding Control System (SICORE), provided for by General Resolution No. 2,233, its amending and complementary ones, reporting it in the period July 2024 and recording it as the date retention on July 31, 2024.
It is worth remembering that during 2023, two decrees that reduced the income tax of workers, but these decrees had to be validated by the Honorable Congress of the Nation in order for them to acquire the force of law.
In this context, the perceptions that workers have in their favor for expenses incurred abroad, They must also be computed until next June 30.
“The exposed modification is made with the sole objective of favoring workers. Otherwise, employees in a dependency relationship would have to pay the tax that was not collected last year,” explained the AFIP.
Earnings: the reason for the change in presentation
The modification is taken after the opinion obtained in the Senate by the Bases law where modifications are established in the tax policy.
“In this context, this Agency implemented measures in accordance with the parliamentary deadlines for the enactment of laws, considering, in turn, their impact on the annual settlement of said tax,” it was argued.
Earnings: when the presentation can be made to AFIP
The deadline for submitting form 572 Web through SIRADIG-TRABAJADOR for compliance by the withholding agent of the obligation to carry out the annual liquidation of the lien for said fiscal period, until July 31, 2024, inclusive corresponding to the 2023 fiscal period.
Source: Ambito
