Saturday , June 10 2023

Taxes: how is the deadline schedule 2019 – 02/01/2019


The year began, and likewise hanging the new calendar, accountants and companies want to know the deadlines of each tax to be fulfilled during 2019.

But, in addition, there are other players tributaries, such as the employee relationship of dependency, Which although not formally registered with the AFIP they comply with & # 39; certain obligations before the Treasury, such as presentation & # 39; affidavits t Profits and Personal Assets, To – point exceeded ceiling of annual gross income. First dates are always starting from lower edges, starting with zero. This methodology does not change every year.

Originally, the AFIP issued the resolution 4172 in 2017, with the maturity schedule for various taxes. The key dates to be considered, are as follows:

Value Added Tax

With the deadlines for presentations and fees will go from 18 to 22 per month, these days will remain in blocks where they fall in non-working holidays or days. For example, the first due date in & # 39; January will leave from 18 to 24, depending on the completion of the number CUIT and start with the ends 0 and 1. F & # 39; this point the deferred payment & # 39; 90 days for Micro and the small Companies (law 27.264) not exceeding the average amount of & # 39; of & # 39 accounts; the last three years – according to the law 25.300-, to the extent that maintaining the current certificate of & # 39; SMEs.

personal items

The – date & # 39; deadline for – presentation & # 39; the – affidavit for – enrolled and those who they have to pay tax goes from 11 to 13 June, 2019; Payment can be made until tomorrow. At the same dates, submission and payment corresponding to & # 39; Personal Assets & # 39; the company's shares shall expire. Those who registered as compliant taxpayers have to present the deal but do not pay the tax out of it, t this is the end of the benefit year.

for – staff regarding addiction and withdrawal, The – deadline – presentations & # 39; to – be informative affidavits on 30 June, 2019. In the latter case, the presentation will correspond in gross income corresponds to the year 2018 equal to or more than a million pesos, regardless of whether they have undergone any maintenance during the fiscal year.

By 2018, the surplus of the new minimum & # 39; $ 1.05 million to be paid, and the applied rate is & # 39; 0,25%. The latest changes to tax will come into force only in 2019, expiring in 2020. Surely, the AFIP shall issue a resolution t adapt the calculation of advances for new legal text, As well as people who have complied not pay upfront fees for three years after 2019, since it will have to re-pay them again.

The – dates & # 39; maturity advances, Corresponding to human beings, are the following: t

1) in February and April: Fourth & # 39; and fifth advance in 2018 (from 13 days grouped into three final numbers & # 39; CUIT):

2) The month & # 39; August, October and December: first, second and third advance in 2019.

Tax Revenue

For salary payments made by the first working day of the month of & # 39; in January, the new reductions and tables recently published by the AFIP be used.

the The Annual Affidavit Autonomous Tax Profits expire from 11 June to 13 of 2019 and the payment can be made the next day.

5 advances will go from 13 to 15th of the month & # 39; August, October, December, February and April 2020. The company advances will expire from 13 to 15 & # 39; per month, starting from the sixth month following the month & # 39; the end of the year, always consider the days that are good to go otherwise.

It is necessary to remember that the first advancement of society follows 25%, calculated on the tax determined the previous year. Then there are 9 more advances than 8.33%, each.

The people advances are calculated at the rate of 20% on the previous year tax determined, which is everything minimum fee for companies is $ 500 and for people $ 1,000. For employees to submit information simplified the income statement (free), for opening or exceeded the annual gross revenue & # 39; million pesos, t maturity will be at 30 & # 39; June, 2019.

Minimum Profit Presuming

People still have to pay tax, because they did not record as Micro, Small and & # 39; Medium will have to submit affidavits from 11 to 13 June.

The companies that are registered as SMEs will have to do it together with the filing of the affidavit Income Tax, from 13 to 15 of the fifth month following the close of the year. For exercises started from 1 January 2019 and repealed this tax, t for that reason, not to introduce further advances.

social security

The maturities of social security contributions & # 39; employers will go 9 to 11 & # 39; after corresponding monthly salaries. The – contributions -. T domestic staff they expire every 10 & # 39; monthly; while the self-employed quota goes from 5 to 7 & # 39; monthly. Always consider are days & # 39; work, but the days are in blocks.

corporate shares

The annual system & # 39; information that all companies must submit expire from 29 to 31 & # 39; July, collected four & # 39; numbers by completing the CUIT.

Retention and perceptions (SICORE)

The payment on account for the first fortnight of each month expiry from 20 to 22, for February and December and then from 21 days, always grouped into three final numbers CUIT. On the affidavits of & # 39; monthly lapse 9 to 11 & # 39; per month, or days & # 39; work after.


The payment of the monthly payment is due every day 20 per month or the first day of the following business. the two breakdowns be made during – month & # 39; January-July 2019, to what is necessary to make – use data. t new tables categories recently published by the AFIP. Those small taxpayers just have changes in accounting parameters, the rent payment and energy consumption must have to perform the procedure. After reclassification, the new payment shall be paid in the month & # 39; February and August, respectively. Those who did not drafting changes & # 39; need not do the procedure, but have to pay a new fee to increased depreciation due to annual adjustment.

internal taxes

The monthly affidavits, other than cigarettes, will expire by 18 to 20 monthly, Having regard to the working days and collected three final numbers & # 39; CUIT.

multilateral Agreement

The deadline affidavits monthly will go from 15 to 18 per month, Within days & # 39; work and collected over two final numbers & # 39; registration.

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