The agency published two new tools to prepare the annual settlement of both taxes. Until when can you present the affidavit?
By iProfessional
16/03/2023 – 9.08 pm
The Federal Administration of Public Revenues (AFIP) makes available to taxpayers lThe web services “Human Earnings – Integrated Portal” and “Web Personal Assets” that may be used to prepare the annual settlement of both taxes for the 2022 fiscal period. In both cases, the due date for submitting the determinative affidavit and payment It will operate between June 12 and 14, 2023.
In order to further simplify, among the main novelties is the predictive search of items to quickly identify the field where to supply the information, the automatic loading (through the import of data) of the payments on account corresponding to the tax on debits and credits in bank accounts in the declaration sworn income tax for individuals and a specific item to declare digital currencies, virtual currencies, crypto assets and the like.
AFIP published applications to simplify Earnings and Personal Assets
Besides, the field “Education expenses” was incorporated so that taxpayers can apply the deduction in Income Tax for expenses for services and tools for educational purposeswhile employers of private homes may deduct from Income Tax the amount paid as a non-remunerative allowance.
In the case of the affidavit of Profits, it must be made by those registered even when no taxable matter subject to tax is determined for the fiscal period and those who are responsible for the liquidation of the tax due to the taxability budgets established by the regulations, even if they had not requested registration prior to expiration established to comply with the determination and income obligation. The same obligation applies to administrators of undivided estates for the profits obtained by them.
In the case of Personal Assets, resident individuals and undivided estates located in the country will be liable for assets located in the country and abroad, and resident individuals and undivided estates located abroad, for assets located in the country. While undivided successions will be taxed for the assets they own as of December 31 of each year, as long as said date is included in the period elapsed between the death of the citizen for whom the undivided succession begins and the declaration of heirs or the one in which the will that fulfills the same purpose has been declared valid.
It should be noted that for the first time in the organization’s history, led by Carlos Castagneto, during the month of January and in advance, the AFIP made both applications available to the Argentine Federation of Professional Councils in Economic Sciences (FACPCE) for them to be tested. , offering them the possibility of making contributions, suggesting adjustments or reporting possible inconveniences to be taken into account for the final version of both web systems.
Taxpayers may include “Education Expenses” in the Earnings deduction.
In this way, an old claim by the Federation was fulfilled regarding the fact that historically the applications were made available on dates that were close to their expiration dates, which did not give enough space to solve problems related to their operation.
