Tuesday, January 3, 2023 | 8:15 a.m.
With the arrival of 2023, the AFIP will open the door so that taxpayers can claim before the treasury the return of the 35% perception for the purchase of dollars or consumption in foreign currency in the official market made throughout 2022. The agency The tax system provides for the collection of a surcharge on Income Tax and also on Personal Assets to make the price of the US currency more expensive.
The application process before the AFIP for the reimbursement of those amounts collected throughout the past year will not be enabled for all taxpayers and certain conditions will have to be met in order to start it, according to the tax expert and CEO of SDC Asesores Tributarios Sebastián Domínguez, who pointed out in an explanatory way what are the 15 keys to take into account to request a refund and not fail in the attempt.
“The novelty for these refund requests is that in 2022 you may have received payments not only for income tax but also for personal property tax. When registering the period to request, all the perceptions that are reported to the AFIP automatically appear ”, commented the specialist. “These perceptions -he explained- are those that are practiced for the purchase of savings dollars, purchases with credit cards and purchases in foreign currency that are paid in pesos, acquisition of services abroad through tourism agencies, purchase of tickets abroad, among others.
Who can request it
Those who are not registered in the Income Tax, or who pay Income but not Personal Assets, may start the process, exclusively for the perceptions made under code 219. Also in the event that a taxpayer is not registered in the Property Tax Personal or it is but not Earnings.
Those who work in a dependency relationship and are not subject to income tax withholding by the employer as a withholding agent may also do so. In any case, employees in a dependency relationship will also be included and are liable to suffer income tax withholdings by the employer or withholding agent and who have had perceptions.
Requirements to request it
Those who seek to start the process must have a CUIT number, tax code before AFIP of security level 2 or higher, the AFIP must be informed of the CBU number in which the funds will be credited through the “CBU Declaration” service, have constituted the Electronic Fiscal Address.
About what perceptions can be asked
It will only be allowed to request the return of the perceptions of 35%, 45% and 25% of the General Resolution 4815 of the AFIP. The collection of the COUNTRY tax of 30% is not subject to refund, it is an expense.
Is the application annual?
No, the return process is for each month in which perceptions were made. “If you received payments in the 12 months of 2022 and you want to request a refund of all the payments, you will have to submit 12 refund requests, one for each month,” Domínguez explained.
What to do with perceptions from previous years?
According to the instructions, the prescription term to request refunds is 5 years counted from January 1 of the year following the year in which you have the right to do so. Thus, it is possible to request the return of the perceptions of 2020 and 2021 without problems. “However, with the inflation that exists in Argentina, it is important that you request a refund as soon as possible,” Domínguez advised.
How to know what perceptions AFIP made?
This balance can be consulted through the “My Withholdings” service, which can be accessed with the tax code on the AFIP portal.
Do I have to have receipts on hand?
As explained by the tax official, there is an obligation to “keep proof of receipts such as invoices, bank account statements, credit card statements, transportation tickets, etc.”
How to upload the information on the AFIP website?
When entering the “AFIP Refund of Perceptions” service, the perceptions made by the tax authorities throughout 2022 and which were reported by the collection agents to the AFIP with the CUIT of each taxpayer will be “preloaded”. In this sense, there will be possibilities to manually load the perceptions that the tax agency has made and that do not appear in that preload.
“In these cases, it is likely that the AFIP will later require you to provide receipt receipts, inspect the collection agent and delay the return process,” Domínguez mentioned.
When will AFIP audit?
The refund request will be referred to the control area in the case of individuals who are owners of property registered in an amount that generates a presumption of the obligation to register in the Personal Property Tax (aircraft, agricultural machinery, real estate, boats , automobiles) or in cases in which they do not register income during the calendar year or are not consistent with the expenses made in the period.
For legal persons, the AFIP will control when they are exempt from Income Tax. In this sense, Domínguez pointed out that the inspection area must evaluate the consistency between the exemption and the expense that gave rise to the perception. Both for one case and for another, there will also be an additional control in the event that a perception has been manually entered that is not reported in the AFIP records in the “My Withholdings” service.
Is it appropriate to report additional perceptions?
“Our recommendation is that, before requesting the return of earnings that are not reported in the My Withholdings service, you evaluate the advisability of doing so. This is because, as we indicated, the return request will go to an inspection area and it must verify that the payment has actually been made. If this is the case, the process will be delayed”, mentioned the instructions made by the tax official.
Follow-up of the procedure
Once the return request has been submitted, it will be possible to follow it up to completion, through the “Refund of earnings” service.
What controls will the AFIP do?
The approval or rejection of the application is subject to systemic controls or subsequent verifications carried out by the AFIP. In this sense, they explained that the tax agency is going to analyze the justified income (salaries, invoicing as monotributista, etc.) and the expenses made by the taxpayer and that it is recorded in its systems through various information regimes as well as by the eletronic bills.
“In case the controls or subsequent verifications are not passed, the AFIP will notify you of the situation through your Electronic Tax Address and the request will be considered inadmissible,” Domínguez anticipated.
Return terms
The General Resolution (AFIP) 4815 does not establish a term for the procedure, therefore -by supplementary application of the Administrative Procedures Law No. 19,549-, the term is 60 administrative business days, said the CEO of SDC Asesores Tributarios.
“The AFIP must analyze each particular case. Those requests that must be referred to the control area will require a longer period of time for their resolution. The experience of the year 2020 and 2021 was that the AFIP just began to implement the refunds around 8 months and 10 months after they were requested, respectively, ”he recalled.
AFIP rejections
In the event that the AFIP rejects the refund request, it will be possible to file an appeal before the General Director of the General Tax Directorate provided for in art. 74 of the Regulatory Decree of Law 11,683.
How are refunds collected?
Once the procedure is approved, the AFIP will accredit the funds in the CBU that was informed through the “CBU Declaration” service.
How long can you request?
As explained by Domínguez, “those who are not registered in Personal Assets or Earnings and are not required to register, can request it now and for five years, but that is liquefied with inflation; in cases where a person is registered in Earnings but not in Personal Assets and, in that case, Earnings perceptions are computed in his affidavit and he can request a refund under this regime”. The same occurs with “one who pays Personal Property but is not registered in Earnings, nor is he an employee from whom this tax is withheld; in this case, he computes the perceptions of Personal Property in his affidavit”.
In another case, “the person who is registered in Personal Assets and Earnings can compute them in his sworn statement and, in the event that it generates a favorable balance, he can compensate between the two taxes; but if it generates a balance in your favor that cannot be compensated, you have a credit left and you can request a refund under a different regime, since it is the general regime and it takes years to refund the taxpayer, the process is very complex”.
In addition, “the employee in a dependency relationship who is not registered in Earnings, but the employer withholds the tax, can inform the employer of the earnings through form 572, Siradig Trabajador, until March 31 of this year. The employer then receives that form and makes the annual settlement and returns the employee up to the limit of what was withheld; For example, if the employee reports a perception of $100,000 and the employer withholds $200,000, then the employer returns $100,000; but if the employee reported $300,000, the employer can only return what was withheld, in this case $200,000, and the rest, the other $100,000, must be presented in his affidavit of Earnings, generate that balance in favor and request a refund under the complex process that I previously mentioned,” he said.
