Withholding Tax Reporting
| Proprietary format | Reference |
|---|---|
| IVA Application Suffered (Perception) | 1.0 |
| IVA Application Suffered (Withholding) | 1.0 |
| SIAGER for IIBB (Withholding) | 1.0 |
| SIAGER for IIBB (Perception) | 1.0 |
| SICORE Income Tax Made (Withholding) | 9.0 release 3.0 |
| SIFERE for IIBB Suffered (Perception) | 1.0 |
| SIFERE for IIBB Suffered (Withholding) | 1.0 |
| SIPRIB for IIBB Made (Withholding) | 1.0 |
| SIRE IVA Made (Perception) | 1.0 |
| SIRE IVA Made (Withholding) | 1.0 |
The Administración Federal de Ingresos Públicos (AFIP) requires taxpayers to
submit electronic withholding and perception tax information report for these regimes using
the prescribed text file format through the tax authority's provided applications:
- Income tax withholding and perception
- Value Added Tax (VAT) withholding and perception
- Sistema Unico de la Seguridad Social (SUSS) withholding/perception
- Impuesto sobre los ingresos brutos (IIBB) - Turnover tax withholding and perception
Through General Resolution 3726, withholding agents and collection of such taxes should provide the information required by affidavit and specify the amount of the deductions made between the 1st and 15th of each month. VAT withholdings and perceptions made are reported through SICORE.