Form 649 AFIP

7 minutos de lectura

Are you in Argentina and need the form 649 AFIP? Here we leave you the link where you can get it and how to fill it out correctly.

Form 649

The F.649 is a Form used in Argentina and is filled with information on the total remunerations, deductions and withholdings made in the calendar year (from January to December), or until the date of termination due to leave or retirement.

What is it and what is it for?

Form F.649 is an affidavit. The employer is obliged to fill it out and take it to the dependents who have been granted Income Tax withholding on their salaries.

Download the form HERE

This form was established by General Resolution 2437 AFIP and is used by employers who work as tax withholding agents to the Profits for the remunerations that they pay to their employees.

Employers will be obliged to prepare and deliver to the qualified entities a copy of the Affidavit Form F-649 done manually or by computer, it is something indifferent as long as all the data required are placed in the form in question.

This form is used in the following cases:

For an annual settlement: It is only issued for informational purposes because it belongs to beneficiaries to whom the total withholding of the tax on the remunerations paid will not be applied, or at the request of the interested party.

Five days after the request is formalized, the delivery is carried out. In practice the F-649 It is done jointly with the annual settlement, then, and each year there is a deadline for making the form and making it available to the employee.

For a final settlement due to dismissal or resignation of the employee: Five days after the liquidation is made, the delivery is carried out. In this situation, the applicant must deliver a signed copy of the form to his new withholding agent, as the case may be.

Regardless of the procedure executed, withholding agents should not present the forms at the AFIP office, but they must keep said settlements, duly signed by the employees, in a file available to that Fiscal Agency.

Employee-employer obligations

Employee Duties:

  • Announce when the work activity begins and when any change occurs in the information provided through the system SIRADIG- WORKERwhich is on the AFIP website, the general and personal deductions that are calculated for the withholding of Income Tax.

If there was an amount of expenses from partial refunds, the data given to the AFIP is limited to the amount not refunded. If remuneration was received in other jobs or by retirement, it must be recorded in this way, the amount will be included in the calculation of withholding earnings made by the assigned employee.

If there is a moonlighting casethe withholding agent in charge of withholding the salaries received by the employee, is the employer that paid the highest remuneration in the previous year.

On the other hand, employees will have to set up their electronic address, that is where they will receive the notices and claims that will be made to them. AFIP then it is that you will be able to obtain the data of the reductions by Internet.

  • Announce by SIRADIG to the withholding agent, before March 31, 2019 or at the time of making the final settlement (due to separation) all the information that has to do with annual deductions (medical expenses) and the tax on the check paid. Annually, 33% of the total tax that was deducted for annual bank movements can be deducted.
  • join seriously to Income Tax, in cases such as:

1. if by employer mistake did not make the full withholding of the annual tax. Thus, it is clarified that if there is any mistake in the amounts that were retained by the employer or by the ANSES, the employee or retiree is not exempt from giving the remaining amount owed, presenting the annual sworn statement and finally canceling the registration since in this way AFIP does not ask for advances.

2. The exhaustive list does not include some expenses that the employee makes during the year. According to those allowed by the AFIP standard (RG 4003) that are recoverable.

3. Employees must submit affidavits of Earnings and Personal Assets before June 30, 2019, even if they are not registered in AFIP and do not have to pay. This procedure is necessary if the total of gross income received in 2018 was equal to or greater than one million pesos.

In this case, for earnings, the employee may choose to prepare the informative statement to be transmitted through the service called «Simplified regime Individual earnings”. Determinative statements are also made from the AFIP page.

4. Beneficiaries have to present the annual or final payroll when entering their new job and will have the opportunity to consult and print their payroll using form 1357 from the «SIRADIG» system.

Employer Obligations:

  • An annual settlement, to calculate the total tax of each employee in terms of the annual settlement, the following must be taken into account: received taxable earnings in the fiscal period that is settled, the amounts corresponding to all the concepts reported by the employee, for general and personal deductions (family responsibilities).
  • a final settlement, It is used when the applicant withdraws or is discharged. This type of settlement must be computed, to the extent that there are no other withholding agents.
  • informative liquidation, The information from the withholdings carried out until you ceased to be a withholding agent is used, when there are other citizens acting as withholding agents. Settlements are made according toIncome Tax Settlement – ​​4th Category Dependency relationship”, must be sent via Internet to the AFIP. This applies in the cases of employees who are required to submit the annual informative affidavits of Earnings and Personal Assets and when the total withholding of the employee’s annual tax was not made.

NOTE: As of January 2019, companies must use the new personal deduction tables and the aliquot scales to determine the amount of Earnings that their employees and their salaries must withhold. So, the salaries from which the tax will be paid they will reach: $38,301 for single workers; $44,459 for married persons without children and $50,668 for married persons with two children.

To calculate the withholding, the legal deductions expressed in the pay stub must be subtracted from the total gross salary, and personal and general deductions enabled by the tax must be discounted from this result. AFIP.

It is essential to add to the calculation the bonus accrued proportionally for each month, adding 8.33% of the amount received for basic salary and the other areas that act in the calculation of the SAC.

Then, The monthly scales of the tribute are applied to the final result. The calculations are made cumulatively, month by month, taking into account everything that the worker has received in the year and the accumulated deductions that the same employee reports when the salary is paid are discounted.

The total amount that was withheld up to the previous month must be subtracted from the calculated tax; thus generating the pure amount to be discounted in the month.

New AFIP form 649

The new model for withholding agents is called “Income Tax Settlement – ​​4th. Category Dependency Relationship” published and reformulated by AFIP in resolution 4396.

The resolution indicates that all the beneficiaries or those involved can print their form F.1357 that corresponds to the annual, final or formative liquidation prepared by the withholding agent «Registration and Update System of Earnings Tax Deductions (SiRADIG) WORKER».

In the event that there is a change of withholding agent in the same fiscal period, the beneficiary must give the new withholding agent an informative settlement Within 10 business days from the occurrence of the event, likewise, in the case that a final settlement of changing the withholding agent has been submitted, it must be submitted again to the new agent.

Where and when to submit the form?

Financial entities, settlement and clearing agents registered with the National Securities Commission and mutual fund depository companies, must provide their beneficiaries with the presentation of the affidavit of the tax on the earnings of human persons and undivided successions.

Operations that have to do with the disposal of securities are also included and all those mentioned above must be done in advance of 30 days at least up to the expiration date.

Important data

A beneficiary can find three situations at the time of making the annual settlement let’s see:

  • Withholdings made in default.
  • Withholdings made in excess: In the next salary payment, the return of the excess that has been withheld over the employee’s annual tax obligation is made.

The employer recovers that money in the presentation of the SICORE corresponding to that month in which said return is made. You must provide the type of receipt as data in the application program.

  • Withholdings made in default and impossibility of withholding on that difference.

Knowing all this you are ready to start your process. Thanks for reading us!

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