The year began, and in the same way as the new calendar is attached, the accountants and companies must know the expiration dates of each of the taxes which must be met in the course of 2019.
But, besides, there are other inexperienced actors, for example employees dependent relationships, that although they are not formally registered in AFIP, they must comply with certain commitments before the Treasury, such as the presentation of informative statements of Profit and personal funds, to the extent that they have exceeded maximum limit of the annual gross income. Early dates always start at the lowest end, starting with zero. This methodology does not change every year.
Initially, AFIP issued resolution 4172 in 2017, with maturity for various taxes. The main dates to consider are the following:
Value Added Tax
Maturity dates for presentations and payments will go from 18 to 22 of each month, these days will be held in blocks when they fall on holiday or non-working days. For example, the first maturity date in January will run from January 18 to January 24, depending on the completion of the CUIT number and beginning with the endings 0 and 1. At this point, the delayed 90-day payment for micro and small Companies (Law 27.264 ) which do not exceed the average payment amount in the last three years – in accordance with Law 25.300- to the extent that they retain the current SME certificate.
Expiry date of declaration statement for subscribers and those who they have to pay the tax goes from 11 to 13 June 2019; payment can be made until the next day. At the same dates, the presentation and payment corresponding to the personal funds of the company's shares will expire. Those registered as binding taxpayers they will have to present the agreement, but do not pay the tax that comes out of it, this will be the last year of use.
For dependent employees and pensioners, the expiration of the presentations of the informative statements will expire on June 30, 2019. In the latter case, the presentation will be answered when the gross income corresponds to 2018 equal or exceed one million pesos, regardless of whether they have suffered retention during the fiscal year.
By 2018, the excess amount of the new minimum of $ 1,050,000 will have to be paid, and the rate to be applied will be 0,25%. The latest changes to the tax will only apply in 2019, which expires in 2020. Certainly, AFIP must issue a resolution for adjust the calculation of progress to the new legal text, as well as those who have not paid advances three years after 2019, because they will have to start paying them again.
The dates of maturity at advances, which correspond to human figures, are the following:
1) months from February and April: fourth and fifth advances 2018 (day 13, grouped into the last three CUIT numbers):
2) Months August, October and December: first, second and third advance 2019.
For the payment of a salary made from the first working day of January, new personal deductions and tables published recently by AFIP will have to be used.
On The annual statement for the autonomous taxpayer will expire from June 11 to 13 from 2019 and payment can be made the next day.
At 5 progress will go from 13th to 15th in August, October, December, February and April 2020. The progress of the companies will expire from the 13th to the 15th month, starting from the sixth month after the end of the month, always considering the days that are good, because otherwise they run.
It is necessary to remember that the first progress of societies follows in 25%, calculated on the tax determined the previous year. Then, there are 9 advances above 8.33%, each of them.
The public advances are calculated at a rate of 20% of the tax established in the previous year, with a total value of 5% the minimum down payment for companies is $ 500, and for people of $ 1,000. For employees who must present simplified information on earnings (without payment), to align or overcome the annual gross income of one million pesos, The maturity will be on June 30, 2019.
Assumed minimal increase
People who still need to pay the tax, because they did not register as micro, small and medium enterprises, will have to submit the written documents from 11 to 13 June.
Companies that are not registered as SMEs will have to do so together with the presentation of a certified tax on income, from the 13th to the 15th fifth month after the end of the year. The exercises started from January 1, 2019 and this tax will be abolished, for this reason, no advance payments are made.
The maturity of social security contributions for employers will range from 9 to 11 every month after wages are matched. Contributions for domestic staff they will expire every tenth of each month; while the self-employed quota will range from 5 to 7 from each month. Always considering that they are working days, but the days are executed in blocks.
The annual reporting regime that all companies must present will expire from July 29 to July 31, grouped on every four counts depending on completion of CUIT.
Retention and perceptions (SICORE)
Paying an account for the first two weeks of each month expires from 20 to 22, for February and December, and then starts from day 21, always grouped by three final numbers of CUIT. As for the monthly complaints, it will expire from 9 to 11 of each month, or the business days that follow.
Payment of the monthly payment is due every day 20 of each month or on the first next working day. On two re-categorizations must be made during the months of January and July 2019, which will be necessary to use new tables the categories recently published by AFIP. Only those small taxpayers who have modifications to the collection parameters, rent to pay and energy consumption will need to carry out the procedure. After the recapitalization, the new installments should be paid in the months of February and August, respectively. Those who did not have a cadre change do not have to do the procedure, but they will have to pay the new fee that increased the value due to the annual adjustment.
The monthly statement, except for cigarettes, expires 18 to 20 of each month, given the working days and grouped with three final numbers of CUIT.
The expiration of the monthly receipts expires from the 15th to the 18th month, on business days and grouped with the two final registration numbers.