Who must present the Affidavits of Earnings and Personal Assets?

it is worth remembering that after the request of the professional councils of economic sciencesFinally, the Federal Administration of Public Revenues (AFIP) postponed ten days the expiration dates for the presentation and payment of the Income Taxes, on the Personal property my Cedular Taxes corresponding to the year 2022.

Now, there is always the question of who must make the informative affidavits, which are different from the determinative affidavits and that they have different filing dates. The public accountant marisol santosexplained to PROFILE the differences between the two, and shed light on practical issues for any taxpayer.

From what amounts does AFIP control card consumption?

“The affidavit of character informative is the presentation of a set of data referring to the taxpayer’s patrimony that the AFIP requests that it providemy. This statement should not throw balance to pay”explained and added that “when a subject is only obliged to present the informative sworn statement, the registration in the tax will not correspond.”

Who must submit the informative affidavit?

According to Santos, It will be up to you to present this sworn statement by contributing that, in the fiscal period (January to December) obtained income/income equal to or greater than $6,600,000 for the following activities:

• Public office performance national, provincial, municipal and CABA, including the elective positions of the Executive and Legislative Powers. Magistrates, Officials and Employees of the Judiciary and the Public Ministry of the Nation.

• I work as employees.

• Retirements, pensions, withdrawals or subsidies of any kind as soon as they originate from personal work and to the extent that they have been subject to the payment of the tax.

• Personal services provided by the members of the work cooperative societies, who personally work on the farm, including the return received by them.

• Private retirement insurance plans administrators by entities subject to the control of the Superintendence of Insurance of the Nation, which are received under the pension annuity modality.

• Actors who receive their income through the Argentine Association of Actors.

• Exempt, not reached or not computable in income tax Exempt, not reached or not computable in income tax

“The data that must be reported in this affidavit is the list of assets that make up your assets as of December 31 of each year, detailing the concepts that are requested for each case,” added the public accountant.

The documents that Argentine cars that circulate through Mercosur must carry out

Until when is there time to present the informative DDJJ?

Regarding maturities, It is worth remembering that the presentation of this affidavit of an informative nature may be made until the day June 30, 2023, Iinclusive, and has a different due date than the Determinative affidavits.

Who must present the determinative Sworn Statement?

“The determinative affidavit It is a presentation that is made before the organism, in which the balance to be paid is determined, that is to say, the amount is established in favor of the organization, in this case AFIP, which corresponds to enter for a determined fiscal period”, assured Santos.

And along these lines, he added that it should be kept in mind that “if one is registered in the tax, yes or yes, he must make the determinative sworn presentation, whether or not to pay the tax. Said presentation is mandatory, from this presentation the Advances of Profits”, commented

It’s about imports on account of certain taxes to which a citizen is obliged, being enforceable until the date of presentation of the respective affidavit. “These payments are discounted from the determined amount of the main obligation at the time of maturity,” added the accountant.

and recorded that the advances are five. “It will correspond to make the income of the same when the amount determined in the affidavit is equal to or greater than the sum of $ 5,000 in favor of the treasury,” he added.

Even when there is time to pay Earnings and Personal Assets

The obligations to present the affidavits and, where appropriate, to pay the taxes on income and personal assets corresponding to the fiscal period 2022, of individuals and undivided successions, can be fulfilled up to the dates that are consigned aa following, according to the completion of the Unique Tax Identification Code (CUIT) of the taxpayer:

• Termination CUIT 0, 1, 2 and 3: DJ presentation Thursday June 22, and payment Friday June 23.
• Completion CUIT 4, 5 and 6: DJ presentation Friday June 23, and payment Monday June 26.
• Termination CUIT 7, 8 and 9: Presentation of DJ Monday June 26, and payment Wednesday June 28.

The AFIP registered that the affidavits of Earnings and Cedular tax are made through the service with tax code “Human Earnings–Integrated Portal”.

In the case of Personal Assets, the presentation is made through the web service with tax code “Personal Assets Web”.

Finally, it is worth remembering that Those who have encumbered assets that exceed $11,282,141.08 million as of December 31, 2022 are obliged to pay and present Personal Assets.