Article 1 of the law determines a special condition of tax withholding by profit, which is applied to payments made for people registered in Simplified System for Small Contributors (RS) when:
In renting and/or provision of services, during the last twelve (12) months, operations with the same person were made and values paid or not are higher than seventy-two thousand pesos.
When it comes to judicial fees, payments made and the entity used for payment must be considered.
For sales of assets, when the total exceeds a hundred forty-four thousand pesos.
In article 2, withholding agents are purchasers, tenants, or service providers due to business activity or service, registered or exempt in the value added.
Article 3 refers to withholding payment, which must be made during payment.
Article 5 determines the percentage for tax withholding by profit obtained, where:
- 28% for renting and/or provision of services.
- 10% for sales of assets.
Article 7 refers to value added withholding by rates, where:
- 21% and 16.80%
- 10.5% and 8.40%
http://biblioteca.afip.gov.ar/gateway.dll/Normas/ResolucionesGenerales/reag01002549_2009_02_02.xml
In Configurator module, register tax codes for rates established by General Resolution, where Purchase and Sales Codes - VAT - 21% and 10%. |
For proper withholding, you must:
|
Example:
Invoice with 1 installment (parameter MV_PROPIB configured with 1)
By registering an invoice with payment term in (1) installment, when Payment Order is generated, you have:
Income Tax | Value - Sum x (rate/100) (80,000 - 1,200) X 0.28 = 22,064.00 |
VAT | Value x (Rate/100) 80,000 X 0.168 = 13,440.00 |
To calculate withholding of VAT and Income Tax, bills generated must meet the criteria mentioned in the resolution 2549/2009, that is, for renting and/or provision of services, if the sum of bills paid and not paid in the last 12 months were higher than $ 72,000.00 and in case of sales of assets, in which the sum exceeds $ 144,000.00 or if there is any item in the invoice with unit value higher than $ 870,00. |
Invoice with 2 installments (parameter MV_PROPIB configured with 2)
By registering an invoice with payment term in (2) installments, when Payment Order is generated for both installments, you have:
1st installment | Installment value x (Rate/100) 22,500 X 0.168 = 3,780.00 |
2nd installment | Installment value x (Rate/100) 22,500 X 0.168 = 3,780.00 |
TOTAL | $ 7,560.00 |
For single-tax payer suppliers, VAT withholding is calculated according to the content of the parameter MV_PROPIVA.
Default system is to perform the apportionment in bills divided into installments. If VAT value must be withheld in the first installment, configure the parameter with 1.
According to the law 10446-35-2009 dated May 28, 2009, the rule for calculation of Income Tax and VAT withholding was changed for single-tax payer suppliers. From this date on, the rule concerning item value and accrued value is no longer considered and it is now regarding the month added to the eleven (11) previous months. |
Procedures
- Access Payment Order routine by the menu.
- By generating the Payment Order, withholding is made according to data previously registered.
Check data and confirm them.
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