The Federal Public Revenue Administration (AFIP) reported this Tuesday (27.12.2016/XNUMX/XNUMX) through a statement that The deadline for transferring assets (except real estate) worth more than $31 by paying 800.000% of their value expires on December 10. The AFIP statement informs that to access the benefit, citizens who disclose their assets must take into account the following aspects.
1) If you made a payment by international bank transfer for an amount less than the total Special Tax to be paid, the remainder must be paid in pesos with an Electronic Payment Voucher (VEP). For example, if the total tax to be paid is 10.000 dollars of which 4.000 are paid from abroad, the remaining 6.000 must be paid with the VEP in pesos.
2) The 10% excise tax rate will be respected as long as the international bank transfer is ordered before 31/12/16. In the event that there is a difference to be paid, it must be paid with an Electronic Payment Slip (VEP) before the last day of the year, and the amount to be paid must be edited even if the TBI notification has not yet been received from the bank.
3) Special Tax Payment Form from Abroad: you must notify your financial institution to register the CUIT and the Tax/Concept/Subconcept code (ICS 409-366-366) in Field 70 of the Swift MT103 message. The lack of this information, or incorrect or incomplete coverage, will be grounds for rejection of the transfer received. Without this information, the tax payment will not be registered.
4) The declaration of intention to subscribe to BONAR 2023 bonds is only an intention to purchase, which will have the effects provided for in the law (neutralizing the tax base) only when the bonds in question are actually acquired, a situation that will be reported to the AFIP by the Ministry of Finance.
5) Through the web service called "e-Ventanilla" you will receive the information corresponding to your bond subscription, both in the case of your effective acquisition and any possible inconveniences in the process.
6) The "Settlement" stage of the web service "Law 27.260 - Voluntary and exceptional declaration of assets in the country and abroad" should not be closed before the acquisition of the bonds is reflected in the system, since without this information the system will settle the special tax without the effect of the BONAR 2023.
For more information, please visit www.afip.gob.ar/sinceramiento
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