The Federal Administration of Public Revenue (AFIP) made official this Monday the two new options to simplify the presentation and payment of the tax on financial income, the new tax that arose from the tax reform.
According to the resolution, savers who have received up to $ 200,000 of income during 2018 will be able to generate an electronic payment voucher (VEP) in four steps through the web, without the need to present an affidavit. The tax is applied to interest earned for more than $ 66,917.91.
The second option, which will apply to all taxpayers, is a simplified sworn statement in which only each type of investment must be detailed in abbreviated form. For example, in a single line the yields of the year 2018 of all the fixed terms that a taxpayer may have had will be reported.
This second alternative, which will be very useful for those citizens who have a large investment portfolio, can be used from the 27th of this month, according to the publication in the Official Bulletin of the general resolution 4488/2019.
The third, already in force, is the conventional sworn tax declaration, in which taxpayers must include in detail each of the returns obtained last year. In this case, to facilitate the presentation, the AFIP will automatically pre-load all the data available in the “Our part” option on the Agency’s website.
The tax, created by law 24,730 and regulated by decrees 976 and 1170 of 2018, determines an aliquot of 5% for income generated in national currency without an adjustment clause and 15% in foreign currency.