AFIP Form 1357: Format, How to Fill It Out and MORE

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As is well known, workers must comply with their obligations regarding Income Tax. Therefore, it is necessary to resort to AFIP Form 1357, in order that retention officials and workers have direct treatment.

Here you will find information about this Form, how to fill it out, what it is for, what the Federal Public Revenue Administration (AFIP) is, and much more information. Take time and be prepared to read the information we have for you.

AFIP Form 1357 Format

The Format of the AFIP Form 1357 This model is sufficient to incorporate a maximum of 500 workers. Likewise, it has two (2) patterns, 1 for the sample to be carried out by whoever obtains it and the other to integrate the different taxpayers.

When the documentation is completely complete, be sure that the system issues a voucher. the same will indicate if the data provided is correct. In the event that there is a mistake, it will be communicated to the reporting retention officials, so that it can be completely corrected and updated.

How to fill out the AFIP Form 1357?

To proceed to fill in the AFIP Form 1357The first step is to know about the types of settlement to produce that are incorporated into your activities. These settlements are as follows:

  • Annual settlement: It is the one that authorizes to fix the responsibilities each year of the beneficiary, referring to the employees, where their gross salary was equal to or greater than 1,000,000 pesos. This must be done until the last business day of each April.
  • The Final Settlement: This must be done through the retention officer, when he ends his activities within the employment relationship. Has to show up while they pass the next five (5) business days, after the resolution of the termination of the relationship.
  • Informative Settlement: This has data on the established and withheld tax, until you inspect the withholding officer. It must be shown while the next five (5) business days have elapsed, after the termination of the relationship.

After knowing the types of settlements that must be made to fill in the AFIP Form 1357, here is how to fill it in:

  • To begin you must be sure that you have the six (6) registration tips. These belong to the header, the employee information, to the discounts established in Art. N ° 23, payments and tax calculation. Which must be filled in mandatory.
  • Must be start with header, which has fields to place the following data:
    • The Unique Tax Identification Code (CUIT) retention.
    • Time to notify.
    • The Serie.
    • Tax code.
    • The concept code.
    • Form Number.
    • The type of presentation.
    • System version.
  • Continue with the category of the employee record. This must have the following data:
    • Type of register.
    • CUIT (Unique Tax Identification Code).
    • The time worked from (precise date on which operations began).
    • Time worked until (the precise date on which the employment relationship ended).
    • Months.
    • Profits.
    • If you do long-distance transportation activities.

Other considerations

  • The specifications relevant to the payment record, contains the following information:
    • Type of register.
    • The Unique Tax Identification Code (CUIL).
    • Net salary.
    • Infrequent assignments.
    • The Supplementary Annual Salary (SAC) of the first installment.
    • SAC (Complementary Annual Salary) of the second installment.
    • The additional hours taxed.
    • Mobility and subsidy of taxed remuneration.
    • Different remunerations with different activities, within the previously mentioned conditions.
    • The remuneration in full.
  • Continuing, you have to complete discount registration type. Which contains the following data:
    • Type of register.
    • The Unique Tax Identification Code (CUIL).
    • The retirement contribution, grants, pensions, withdrawals.
    • Contributions for social works, and what belongs to other jobs.
    • The union fee and the respective to other jobs.
    • Medical assistance fee.
    • Insurance fees in the event of death.
    • Remuneration for healthcare and paramedical services.
    • Various discounts indicated in the Form.
    • The basic discounts in full.
  • The data corresponding to the discounts that appear in Art- N ° 23. These are:
    • Type of register.
    • CUIL (Unique Tax Identification Code).
    • Non-taxable income.
    • Special discounts.
    • Specific discounts.
    • Pertaining to the spouse.
    • The number of descendants and stepchildren.
    • Money set for each descendant or stepchild.
    • Family charges In its whole.
    • Discounts in full.
    • The salary earmarked for the tax.
  • Ending with AFIP Form 1357, the category of the tax calculation record must be completed. This part of the documentation should have the following:
    • Type of register.
    • The Unique Tax Identification Code (CUIL).
    • The proportional one, according to the Earnings Law in its Article N ° 90.
    • Proportional usable, not including additional hours.
    • The established tax.
    • Tax withheld.
    • Payments on account.
    • Balance.

If you want to get more information regarding how to fill in the AFIP Form 1357, such as the codes to use within the system lists and other information. Here you have a instructive that you can review.

What is it for?

The Format of the AFIP Form 1357, is used for employees who, in the fiscal year, collected gross profits (between taxed, untaxed and exempt salaries). less than 1,000,000 pesos, on which the settlements are declared.

For these conditions, a withholding officer must expand the AFIP Form 1357 to the employee as soon as it is filled out, and proceeds to store a copy of the Federal Administration of Public Revenues (AFIP).

Cost of Processing the AFIP Form 1357

The management of liquidation of taxes on the profits of a legal or natural person, it’s completely free. The cancellations that have to be made are due to settlements of equal income. In other words, discounts.

Discounts are the expenditures that are made on the profits related to this income, in order to make the declaration. The essential discounts for income taxes in the country are those detailed below:

  • Insurance policies to cover deaths.
  • Burial expenses.
  • The prepaid medicine service.
  • Medical consumptions.
  • Domestic service.
  • Contributions made within the bodies allowed by the AFIP.
  • The contributions to mutual guarantee societies.
  • Variety of amounts that can be incorporated into the tax.

Federal Administration of Public Revenues (AFIP)

The AFIP (Federal Administration of Income Public), is the institution responsible for executing tax diplomacy, customs and collection of the country’s social security means. It was founded in 1997 and is formed by the DGA (General Customs Directorate).

Also by the DGI (General Tax Directorate), and the DGRSS (General Directorate of Social Security Resources). This information is based on Decree 618/1997.

Income Tax in Argentina

These taxes are the fees that both legal and natural persons have to pay to the State as a result of the income that is declared in a fiscal year. This is done, taking into consideration the profits obtained while the fiscal time elapses.

The respective phase it is a calendar year for natural persons, and for legal persons it coincides with the cycle time belonging to the annual balance. According to the Income Tax Law, the income from declarations must be as follows:

  1. The earnings, benefits or income received by means of a fixed pump, or by trade associations that support the taxpayers.
  2. The money acquired by the commercialization of movable property, participations and contributions of associations and their same contribution, bonuses and various similar values.
  3. The income received from the commercialization of real estate and the transfer of ownership of these properties.
  4. Any interest that comes from a bank deposit.

The Types to which this Income Belong, are divided into three (3) tax categories

  • Natural, human or physical persons with proportional, discounts and minimums not achieved. The tributes of this type, differ from taxpayer to taxpayer.
  • Companies (corporate fee or company fee), within these an invariable percentage is applied to the profits acquired, without discounts or minimums not achieved.
  • Citizens living abroad that cancel your immediate contribution.

What is AFIP Form 1357?

The AFIP Form 1357, is the one used to make the declaration of the liquidation of the income tax in category four, which belongs to the dependency relationship of an employee with his employer. In other words, if the discounts are made in the established time, the declaration will not be required.

It is a documentation that admits that settlements are registered each year, through its preparation, in accordance with the provisions of General Resolution 4396 of 2019, in its Art. No. 5. The AFIP Form 1357, It should be consigned particularly for those who have data to declare, which are from the previous fiscal year.

How can you consult the AFIP Form 1357?

If you want to consult the AFIP Form 1357, you must enter as an employee at institution web portal. You must enter with the tax code and go to the Income Tax Deductions Registration and Update System (SIRADIG), in the condition for employees.

When you are there, you can choose the option Settlement Consultation – Form 1357. In this field are the Forms uploaded by the employers or complete withholding officials. If you want or need it, you can download and print it.

In such a way that, it is possible to check that the AFIP Form 1357, have the data required to grant a true study on the settlements made by the employers. The validity of this refers to annual or final periods, which begins on April 1 of each year.

If an inquiry is required, there are two ways to do so by contacting yourself as follows:

  • Sending you a text message to the number 0810-999- AFIP, from 8:00 am to 6:00 pm, Monday through Friday.
  • To make a phone call from cell phone to * 2347.
  • Entering the AFIP web portal.

It is important to take into consideration all the guidelines previously given to complete the AFIP Form 1357. This with the aim that the process can be done correctly and without delay.

Through this Form you can have the data and the registration procedure of the same, so that both the employees and the retention officials and the AFIP have them at their disposal. The intention is that there is evidence of collateral tax settlements and is available to everyone.

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