Anyone who has made dollar purchases with the card, or was able to purchase dollar savings, can now do so request returns of 35% of the perceptions suffered between 1 January 2022 and 31 December 2022, as required by the General Resolution (AFIP) 4815 and by the microsite “Regime for the return of perceptions”.
Moreover 35% (or 45% depending on the date) of the perception of personal income tax, in 2022 users may have had perceptions of even 25% of the personal wealth tax (Qatar dollar) if they spent more than 300 USD per month.
When registering the period to be requested on the AFIP page, all the perceptions that are reported to AFIP appear automatically.
These perceptions are those practiced for the purchase of savings dollars, credit card purchases and foreign currency purchases paid for in pesos, the purchase of services overseas through tour agencies, and the purchase of tickets overseas, among others.
Sebastian M. DominguezCEO of SDC Asesores Tributarios, has prepared some keys to keep in mind when requesting a return:
1. In which cases can I request the return of earnings through this procedure?
At the end of 2022, the AFIP made changes regarding the cases in which a refund can be requested. Now you can always ask that:
- You are not registered with the Revenue Agency, nor is it your responsibility to register.
- You are registered for income tax, but not for personal wealth tax, exclusively for receipts made pursuant to code 219.
- You are not registered in personal property tax, nor is it your responsibility to do so.
- You are registered for personal wealth tax, but not for income tax, exclusively for receipts made pursuant to code 217.
- You are employed and are not subject to withholding tax from your employer as a withholding agent.
- You work in an employment relationship and are subject to IRPEF withholdings from your employer, as a withholding agent, you have received payments pursuant to code 219.
2. What do I need to request a return?
You must meet the following requirements.
- own CUIT.
- Possess tax code, level 2 or higher.
- Inform the AFIP of the CBU to which the funds will be credited through the “CBU Declaration” service.
- They have established the Electronic Fiscal Address
3. Do I have to carry out a return procedure for all of 2022 or one procedure for each of the months of the year in which I received the payments?
The return process is for each month you have received payments.
That is, if you received payments in the 12 months of 2022 and want to request the return of all payments, you will have to submit 12 refund requests, one for each month.
4. Can I request the return of earnings for the year 2020 and 2021 or have I already missed the opportunity to do so?
The statute of limitations for requesting reimbursement is 5 years counted from 1 January of the year following the one in which you are entitled.
Consequentially, You can request the return of 2020 and 2021 receipts without problems.
However, with the inflation that exists in Argentina, it’s important to request a refund as soon as possible.
5. Where can I consult the perceptions I have received?
You can consult the perceptions you have received through the “My Withholdings” service, which you can access with a tax code.
6. Is it necessary for me to have proof of receipts or is it sufficient that they are disclosed in My Withholdings?
You are obliged to keep proof of receipts such as invoices, bank statements, credit card statements, transport tickets, etc.
7. Do I have to manually upload all insights?
When you enter the “Reimbursement of AFIP Perceptions” service, you will find the pre-loaded receipts you received in 2022 and which were communicated by the collection agents to AFIP with your CUIT.
You will be able to manually upload the perceptions that have been practiced on you and which are not pre-loaded.
In these cases, it is likely that AFIP will subsequently require you to provide receipts of receipts, inspect the collection agent and the return process is delayed.
8. In which cases will AFIP carry out specific control tasks to establish whether it is appropriate to carry out the reimbursement?
The return request will be referred to the inspection area in the following cases:
human people
- When they are the holders of registered goods to an extent that generates a presumption of the obligation to register for the tax on movable property (aircraft, agricultural machinery, real estate, boats, cars).
- In cases where they do not record income during the calendar year or are inconsistent with the expenses incurred during the period.
Legal entities
- when they meet exempt from income tax. The control area must evaluate the consistency between the exemption and the expenditure that gave rise to the perception.
Human persons and legal persons
- When a perception not reported in the AFIP registers has been manually entered in the “My Withholdings” service.
9. Should I request the return of earnings not reported in the “My Withholdings” service?
Our recommendation is that, before requesting the return of earnings not reported in the “My Withholdings” service, you evaluate the opportunity.
This is because, as we have indicated, the return request will pass into a control area and this must verify that the perception has actually occurred.
If the procedure is it will be delayed.
Consequently, in cases where the earnings that do not appear in the “My Withholdings” service are not significant, it may be convenient not to include them in the return request.
10. How can I monitor the process?
Once the return request has been submitted, you can follow it until completion, through the “Return earnings” service.
11. What checks will AFIP carry out?
The approval or rejection of the application is subject to systemic checks or subsequent checks carried out by AFIP.
For example, you will analyze the income you justified (salaries, invoicing as a single tax payer, etc.) and the expenses you have made and which are recorded in their systems through various information systems, as well as by the electronic invoices they have issued you.
If the subsequent checks or verifications are not passed, the AFIP will notify you of the situation through your Telematic Tax Domicile and the request will be deemed inadmissible.
12. What term does the Resolution establish for the return procedure?
General Resolution (AFIP) 4815 does not set a deadline for the process.
Consequently, through the additional application of the law on administrative procedures n. 19,549, the deadline is 60 working days administrative.
The AFIP must analyze each particular case. Those requests that must be submitted 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 has just started to implement the repatriations about 8 months and 10 months after applicationrespectively.
13, What can I do if AFIP rejects my return request?
Source: Clarin
