AFIP Form 399: How it is, Completed and MORE

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If you need to carry out a process of reimputation of tax payments that have exceeded the established amount, you will be interested in everything about the AFIP Form 399.

This form is a document created for anyone who has the need to rectify tax payments in which they have made a mistake.

What is the AFIP Form 399 like?

With this form you will be able to reaffirm payments in the General Regime of AFIP.

This procedure allows you to reimpute total or partial payments in which you have made a mistake. The good thing is that you can do it online, with a tax code or in person, depending on the periods and conditions.

Filling of the AFIP Form 399

To fill out form 399, you can process it online or physically. To do this, you must have a tax code. Then you will follow the step by step.

  • Have the completed Form 399 available.
  • Have all the originals and photocopies of the tickets of payment.
  • Have the document that proves your identity as a taxpayer.
  • Consign a power of attorney before a notary public, F. 3283 or authorization of the owner, if you act as a legal representative.

If you decide to carry out the procedure online, you must enter the AFIP website with a tax code, in the Tax Accounts System service. You enter the menu Transactions – Reimputation of taxpayer payments.

If you choose the face-to-face route, you must go to the AFIP office where you are registered, with form 399 fully registered.

It is important that you know that you can reimpute payments that exceed the balance of the «Determined Tax». However, you must reimpute the total of the remaining credit balance in the same transaction, since the surpluses cannot be reaffirmed in another subsequent transaction.

The procedure is completely free.

What is it for?

This process of form 399 will allow you to reimpute total or partial payments that have been made in an erroneous way.

It is a procedure aimed at all taxpayers of the tax system who need to correct the payment of taxes if they have made a mistake or are payments that exceed the cost of the tax.

Specifically, it can be used by those people who generated the tax payment and are in some kind of transition period.

In this direct way, if you properly complete form 399, you will be able to get your payment corrected accurately.

Of course, you must fully comply with these mandatory and basic requirements to fill out form 399:

  • There must be several debts at the time of granting a benefit. This is the specific case of those who have not fully determined their payments.
  • These debts must have the same characteristics. Claims outside of the needs covered by Form 399 will not be accepted.
  • You must verify that the established debts are linked to a single creditor and are enforceable at the time of granting the benefit.

Federal Administration of Public Revenues (AFIP)

The Federal Administration of Public Revenues (AFIP) is an autonomous tax collection body of the Argentine State, which is institutionally dependent on the Ministry of the Economy.

Its main objective is the application, collection and inspection of income and national taxes.

These are income and internal taxes, whose collections and inspection are carried out through the action of the General Tax Directorate. In the same way, this activity is carried out on the salary list, by the management of the General Directorate of Social Security Resources,

In the same way, we proceed with income and taxes from externally, through the performance of the General Directorate of Customs.

Finally, within the framework of its powers, it is responsible for regulating everything concerning the obligations and rights of taxpayers.

What is AFIP Form 399?

Form 399 is a Request for Change in the Reassignment of Payments, in order to rectify non-coincident payments according to periods or articles. In this way, you can use the excess capital in payments or periods that may represent debts.

Now we will tell you what information you must recognize and consider to complete form 399:

  • Your CUIT number, followed by your first and last name. If you are the owner of a business, you must describe the name of the business.
  • The name of the agency, procedure number, and file number.
  • Detail the payment you made. Exact date of payment, ticket and commitment number, name of the bank where you made the payment and the name of the branch.
  • Specify the balance of inadvertently collected income (description of the tax, concept, sub-concept and reversal of the amount).
  • Indicate description and details of the destination to which the incorrect transaction is assigned (specify the description of the tax, concept, sub-concept and record of the amount).
  • To conclude, fill in the fields of the affidavit with the place and date of its creation and its signature. You have the option to add a clarification, to apply.
  • Be careful not to leave empty the boxes that are destined for the operator or administrator’s signature (check the procedure date, notification date, competent central office and stamp, date and signature of the competent authority).

As it is common for errors of this type to be commented, this system has been designed so that payments can be assigned to the appropriate period or returned to the citizen who made the mistake.

If it is the case that you have a debt, before making a payment, you should check that there is no balance in favor of the refund, so you avoid paying excessively. If they have to re-credit these payments, the money that had not been foreseen will be taken to apply it to a period that you have not canceled yet.

You must bear in mind that the jumps that you pay in your account within the system cannot be transferred to the account of another taxpayer. Similarly, you will not be able to receive these as credits.

It is necessary that you know that as a citizen you must imperatively register in the AFIP fiscal accounts system to pay the taxes and contributions required by the State.

This is established in Article 1 of General Decision No. 3,487, where it is specified that users must be part of the tax account system, as established in Article No. 7 of General Decision No. 2,463.

In this way you will be able to present the request for re-registration of the tax payment, first complying with the following requirements so that later you can process it personally:

  • Original and photocopy of payment documents.
  • Taxpayer identity documents.
  • Power of attorney or a notary public authorizing another person to carry out the procedure, if applicable.
  • Finally, there are two alternatives to tax a payment again: contact an AFIP office or do it online. Both options are explained below.

If you choose to carry out the procedure over the Internet, you must go to the AFIP website and start the following route:

  • Enter your CUIT number and tax code as a taxpayer.
  • Select the option «CCMA current account for monotax and self-employed taxpayers.»
  • Check the box to calculate your debt and check if you have any arrears that you can pay off with the funds transferred by mistake in the process.
  • Write down the period and the tax corresponding to this debt with the corresponding codes.
  • Check what period and what tax, with the corresponding codes, you are going to cancel.
  • Select the option of the tax you want to reintroduce.
  • Fill in the fields of the destination data.
  • Add the data and click OK.
  • You have completed the payment import request process.

If you go to an office, you must:

  • Contact one of the branches of the Federal Tax Office. You can find the one closest to the address you registered.
  • Take with you all the previously identified requirements and organize the documentation in advance.
  • Make sure your Form 399 is signed by an employee of the institution.
  • Deliver the declared documents.
  • Remember to attach the power of attorney in the situation that the holder cannot be present.
  • Done, you have already done it! You have completed your request for payment of subsequent taxes with form 399.

Now keep in mind that the service provided by form 399 exists both for taxpayers in general and for individual taxpayers or employers of domestic workers (or private households). These processes must be carried out fulfilling each step or stipulated phase.

Although you can easily develop the entire process through the previously referred web service, and so you have been very careful, you may make a mistake or technical problems may arise, so it is important that you know that you can perform the process in one of the multiple dependencies of the existing AFIP.

The format that we have already extensively detailed represents a tool that will allow you -as a tax payer- to make corrections of payments that have been collected with mistakes between periods, tax responsibilities or concepts that have to pay and register in the system of the AFIP.

So if you are wrong, be careful! you count on him AFIP Form 399, available just by entering the institution’s website or visiting one of its offices or headquarters, and you can solve an unpleasant error, just in a few minutes.

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