The year began, and the same way that a new calendar is hanged, accountants and companies must know the expiry date of each tax which must be fulfilled throughout 2019.
But there are other actors of the tribe, for example employee dependency relationshipthat, despite being not officially registered in the AFIP, they must abide by certain obligations in the treasury, such as the presentation of informative statements Profit and Personal Resources, to the extent they are exceeded maximum limit annual gross income. The first dates always start from the lowest endings, starting from zero. This methodology does not change every year.
Originally AFIP issued Resolution 4172 in 2017, with a maturity schedule for different taxes. The main dates to consider are as follows:
Value Added Tax
The maturity dates for presentations and payments will go from 18th to 22nd every month, these days will be run in blocks when they fall on holidays or on non-working days. For example, the first maturity date in January will be from 18 to 24 January, depending on the completion of the CUIT number and beginning with the ending of 0 and 1. At this time, the postponed payment for 90 days enabled for micro and small is still valid. Companies (Law 27.264) that do not exceed the average amount of billing in the last three years – according to Law 25.300 – to the extent that they retain the existing MSP certificate.
Expiration date for submitting statements for registered and those that they have to pay tax goes from 11 to 13 June 2019; the payment can be made up to the next day. At the same dates, the presentation and payment are in line with the personal property of the company. Those who registered compliant taxpayers they will have to settle the settlement but will not pay the tax that comes from it, this will be the last year of receiving.
For dependency and retired employees, the presentation of informative statements will expire June 30, 2019In the latter case, the presentation will match when the gross income corresponds to the year 2018 equal to or greater than one million pounds, regardless of whether they have sustained retention during the fiscal year.
By 2018, the surplus of the new minimum of $ 1,050,000 will have to be paid and the applied rate will be 0.25%. The latest tax changes will enter into force only in 2019, and will expire in 2020. Of course, AFIP has to make a decision adjust the calculation of prepayments in a new legal text, as well as those who did not pay advances three years after 2019 because they will have to start paying them again.
dates prepayment due, suitable for human beings, are the following:
1) February and April: fourth and fifth advance in 2018 (from 13th day grouped into three final CUIT numbers):
2) Months of August, October and December: the first, second and third progress 2019.
For salary payments from the first working day in January, new personal deductions and tables that have recently been published by AFIP must be used.
The annual statement on the recognition of profits of independent taxpayers expires from 11 to 13 June from 2019 and payment can be made the next day.
5 progress will go from 13 to 15 in August, October, December, February and April 2020. The advance company expires from 13 to 15 each month, starting from the sixth month after the end of the month, always taking into account the days good because otherwise running.
It should be noted that the company's first progress is followed by 25%, calculated on the tax established for the previous year. Then there are 9 advances more than 8.33%, each.
Advances are calculated at a rate of 20% on the tax established for the previous year, a total of 5 The minimum company advance is $ 500 and $ 1,000, For employees who have to submit a simplified information report on earnings (without payment) for compliance or over-annual gross profit of one million pounds, the due date will be June 30, 2019.
Minimum profit is assumed
People who still have to pay taxes because they are not registered as micro, small and medium enterprises, will have to file complaints from 11 to 13 June.
Companies that are not registered as small and medium sized businesses will have to do this together with a statement of income tax return, from 13 to 15 in the fifth month after the closing of the year. For start-up exercises from January 1, 2019, and this tax will be abolished, because of this, no prepayments are made.
Employers' social security contributions go to 9 to 11 each month after the pay is due. Contributions to domestic staff will expire every 10th of the month; while the self-employed quota will go from 5 to 7 each month. Always considering that these are working days, but the days are in blocks.
The annual information regime that all companies must present expires from 29 to 31 July, grouped every four digits depending on the completion of CUIT.
Disclaimers and Perceptions (SICORE)
Payments to the account for the first two weeks of each month expire on the 20th to the 22nd day, February and December, and then begins on the 21st day, always grouped by the three final CUITs. As for the monthly statement, it will expire from 9 to 11 each month or next business days.
Payment of monthly payment is done every day 20 every month or the next following working day. two recategorizations must be done during January and July 2019, which is why it will need to be used new tables a category recently published by AFIP. The procedure will only be implemented by those small taxpayers who have changed the billing, rent, and energy consumption parameters. After re-categorization, new rates have to be paid in February and August. Those who did not have changes in the framing process do not have to do the procedure but will have to pay a new fee that has increased their value due to annual adjustment.
Monthly statements, apart from cigarettes, expire with 18 to 20 each month, taking into account working days and grouped by three final CUIT numbers.
Monthly statements will expire from 15 to 18 every month, on working days and grouped by two final registrations.