All those taxpayers and responsible parties registered in the taxes and social security who are Argentines or foreigners with residence who wish to cancel their registration in any of these areas must present the Form 981.
This document, regulated by the General Resolution No. 2322 of the year 2007, will serve as a way of demonstrating any event that generates the extinction of the obligation to pay the tax.
This service of the Federal Administration of Public Revenues It will allow you to eliminate your responsibilities in case any of the situations that we will see below happen to you.
In this article we will give you the necessary tools so that you can withdraw from taxpayers through the simple and quick process of filling out your Form 981.
He form 981 It is a form that you must complete in order to get rid of your fiscal responsibilities in terms of taxes and social services related to the AFIP.
It must be presented in front of an office of the Federal Administration of Public Revenues along with other requirements for your cancellation request to be processed.
This form is used when, when trying to «unsubscribe» from any de facto company through the online portal of the AFIPthe taxpayer is met with an error message that says «To deregister the 103-Information Regimes tax, you must first deregister in the 68-Corporate Participations category.»
You can access a copy to print by entering this linkand download it so you can complete it and submit your application.
How to fill out form 981
to complete your form 981First, you must submit your Single Tax identificationyour names and surnames and place the year of the application in the upper right corner of the form.
Next, all the taxes and social services of which you are a beneficiary are listed, including their identification code.
In the second item you must place the date of the event that leads to the cancellation, which must be less than 30 days before making the request.
In the third item, you must select the reason for cancellation of the registration, which may be due to:
- The dissolution and liquidation of a company or society and its employees.
- The death of the taxpayer who was assigned the service or tax.
- The disappearance and possible death of said taxpayer.
Once the case that corresponds to you has been explained, you must place a confirmation of your participation as taxpayer, owner, president, manager, etc., the date and place and your signature.
What is it for
You form 981 It functions as your tax and/or social services resource deregistration request form. Due to the failures that the online system that constitutes the service of the AFIPis used as a request against a dependency of the agency.
Previously, this request could only be made via the web, but since failures with this option are frequent, the form 981 to use it as a request with physical support.
It is quite useful for those who live in the most remote regions of cities and urban centers within the territory of the Republic. Unfortunately, many services do not reach them with options to carry them out online and this is the best option for those cases.
Cancellation of Registration before the AFIP
To make your cancellation of registration in the services or taxes of the AFIP you have two options:
- Approach one of its dependencies within the national territory with your form 981 and the rest of the documentation.
- Or do it via the web through the service of the AFIP.
The AFIP will force an automatic cancellation of the registration to all those users who:
- Have not filed tax returns 3 annual periods or 36 months consecutive without justification. In this way they will be removed from the system and they will have to request their registration again.
- Being participants of monotaxes, the absence of income and contributions are presented during 10 months in a row. These are counted from the last of the month preceding the period in which the cancellation is made.
The cancellation of the registration can be total or partial. This declaration establishes that the obligations as a taxpayer or responsible end permanently or momentarily. This is also the case with their activities, as long as justification of the incident is provided and those corresponding to the last period have been settled.
This will take effect from the next business day after it is delivered. As there are usually problems regarding the registration of the declared address or the personal data of the taxpayer, we recommend that you carry out the process in person with your form 981 and the rest of the corresponding documents.
The request for cancellation or reduction of taxes for ceasing to have domicile in Argentina includes an affidavit that reports the date and place of said event.
If you are out of the country at the time of making the application, you must present it in front of a consular office. In this way it can be sent directly to the Federal Administration of Public Revenues and processed without difficulties or the need for a third party.
Depending on the cause of the cancellation of your registration of the service of the Federal Administration of Public RevenuesYou must attend and present the following documents:
If the owner has died or is absent with the presumption of death, you must bring…
- You Fform 981 completed (make sure they stamp it at the establishment).
- original and copy of the death certificate or death certificate of the taxpayer or person responsible.
- original and copy of an affidavit of the absence of the taxpayer or person responsible with presumption of death.
If the business, partnership or company, made up of legal persons, was dissolved, you must bring…
- You form 981 completed (make sure they stamp it at the establishment).
- original and copy of the act of dissolution and its registration in the civil registry.
- original and copy of the liquidation act to the employees and taxpayers and its registration in the civil registry.
To keep in mind:
- In each of the above cases (death, absence with presumption of death or dissolution of companies), taxpayers or their representatives must inform the AFIP. All this within a period of 60 non-business days after the events described.
- The person who submits the application in the event of death will be the spouse or legitimate heirs.
- Whoever submits the request in case of dissolution will be the one in charge of the liquidation of the user.
- The cancellation of the registration may be carried out after completing the obligations of the last cycle established in the same registration process.
To submit your cancellation request online you must follow the following procedure:
- enter the AFIP website.
- Give your tax code, CUIL or CUIT to the service of “Registration System” in the category of «Tax registration».
- Select the option corresponding to the «Reduction of Taxes or Regimes».
- Then a box appears where you explain the reason. You must demonstrate the cause for your withdrawal among the previous cases. You must also include the date of application for the same.
- Please confirm the procedure finally.
- Ready! Now the system of AFIP issues a tax cancellation certificate validated by the public entity.
In case of making your request outside the country, enter the menu of «Tax registration». There you will see that the option appears to notify the address that you have a “Residence abroad”.
In the cause to request the cancellation you must place as a reason “Loss of Residence”. Attach copies of the documents detailed in the Article No.2 of General Resolution No. 4,236.
You can read about it by entering the library of the AFIP clicking here.
If, on the other hand, you prefer to do the process in person, or the online system showed you an error, you can proceed as follows:
- Organize all your requirements, including your 981 form, which you can download by clicking here.
- Find the dependency of the Federal Administration of Public Revenues that best suits you. You can consult in the AFIP website to determine which one you will attend.
- Introduce yourself with all your requirements, requesting the cancellation of your registration to any of the services of this institution.
- Confirm that your application was stamped and verified.
- You finished! Now you can receive your proof of cancellation of taxes or regimes.
Regarding form 981 and the cancellation of the registration that corresponds to it, it is within the provisions of the General Resolution No. 2322.
This regulation, created and functional since 2007, determines all the rules and procedures regarding the request for cancellation of registration in taxes, social security resources and withholding and/or perception regimes. As long as this is done through the web service of the Federal Administration of Public Revenues.
However, the General Resolution No. 4377 of 2018 included the use of form 981 for situations beyond the control of the user and the institution, such as system failures.
The Federal Administration of Public Revenuesin charge of collecting and distributing taxes from all Argentines, created the form 981 like a tool.
Said tool serves to help the user to transfer the difficulty that the system may pose and make a bearable and safe cancellation of their taxes and social services.
If you need to do this procedure soon (Remember that you only have 60 days, time is running out!), we hope we have left you with the necessary information so that you can handle the situation.
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