AFIP has already enabled the service for employees affected by the tax to report their deductions, but has not yet issued the general resolution that allows companies to make the deductions.
The liquidation of theJuly salaries, and in some cases, part of those of June, which will be affected by the new Income Tax – now called Income Tax Personal Income-, It was complicated by the Government delays in implementing the new scheme.
Just this Monday the Government issued the regulatory decree for the new tax, and the Federal Public Revenue Administration (AFIP) has not yet issued the general resolution that specifies how deductions should be liquidated or how to make the calculations for Christmas bonus withholdings.
As a result, although AFIP has released the siradig form for filing deductions based on the new 2024 scheme, companies do not have instructions on how to make salary withholdings.
“Although it is on the website in the adapted siradig, which eliminates the cedular tax, there is no resolution that regulates the modifications that must be made,” warned Sebastian Dominguez, CEO of SDC Tax Advisorsin Scope.
Dominguez pointed out that the organization It did not regulate when it results in favor of the employee, what is the recalculation that must be done for the first semesterhow it will be returned, nor does it state how the twelfth part of the personal deductions for the Christmas bonus have to be taken,
On the other hand, he pointed out that “The personal deduction table and the monthly prorated tax scales are not published on the site.” The tax specialist therefore indicated that “all of this is missing, together with the regulatory resolution, in order to implement the withholdings of payments that are already being made between today and the day after tomorrow.”
“There are companies that pay salaries at the end of the month and others in the first five days of the following month. There is part of the June salary that was paid in July, which will also be subject to tax. In my opinion, it cannot be retained.”
Income Tax: How to upload the new deductions in AFIP
You must enter the Siradig service with your AFIP tax code.
Those who pay the new tax are able to report family expenses and all deductions allowed by law.
Income Tax: What expenses can be deducted?
- Non-taxable income, up to $3,091,035 annually
- Spouse for $2,911,135
- Son, $1,468,096
- Child with disability, $2,936,032
- Special deduction, $10,818,622.50
- Special deduction for new professionals and entrepreneurs $12,364,140
- Special deduction for retirees and pensioners with 8 minimum salaries.
- A new deduction equivalent to one twelfth of the sum of the deductions for non-taxable income, family expenses and a special deduction for employees and retirees is incorporated, which aims to contemplate an additional deduction for the Christmas bonus.
Source: Ambito
