Withholding Tax Reporting

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 and 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 enter the amount of the deductions made between the 1st and 15th of each month. VAT withholdings and perceptions made are reported through SICORE.