The Federal Public Revenue Administration (AFIP) launches the Comprehensive Electronic Withholding System (SIRE), a new platform to report online the withholdings and/or VAT collections for each operation carried out, according to the General resolution 4640/2019.
The measure, published this Friday (29.11.2019) in the Official Gazette, It will be optional from December 1, 2019 and mandatory from March 1, 2020.
The transactions that may use it optionally are the following:
• Payment of professional fees.
• M-VAT Invoice - Issuance of receipts with tax discrimination.
• Invoice A with legend operation subject to withholding.
• VAT-Withholding tax on purchase and sale operations of deferred payment checks and guarantee certificates.
• VAT - Withholding regime for subjects adhering to the Simplified Regime for Small Taxpayers.
• Income obtained from the production, realization and distribution of programs, films and/or recordings.
• Income obtained from the commercialization of spaces.
• Passenger transportation services, land, water or air.
• Medical and paramedical healthcare services.
• Locations or provision of services.
• Purchase and sale of movable property and leases.
• Locations linked to the obtaining of meat and edible offal from cattle and fruit.
• Works, locations and services for obtaining live animals, fruits, vegetables and legumes.
• Work on another person’s property.
• Loan interest and fees.
• Locations linked to the obtaining of meat and edible offal from cattle and fruit.
• Contracting of works, leases and provision of services carried out by building cleaning, investigation and security companies and household waste collection.
• Lunch and food vouchers.
• Users of electronic payment systems.
SIRE will allow for a substantial reduction in work times. Previously, withholding and/or collection agents had to use SICORE, a downloadable application in which they had to complete the sworn declaration of each withholding agent, prepare the Electronic Payment Slip (VEP) for each operation and finally generate the certificates for each withholding made.
Currently, the SIRE is used for operations subject to Income Tax on income to beneficiaries abroad and Social Security withholdings.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
