The FAFIP form 460 It is a requirement for any self-employed or monotax worker. To tell the truth, it is a form with a very simple format to acquire and fill out, it must be processed before the Federal Administration of Public Revenues (AFIP).
Saying AFIP Form 460, It is used to request your CUIT number and your tax code from the AFIP. For this registration to take place, the document must be presented at one of the AFIP headquarters near your registered address. We invite you not to be left with doubts and read this article so that you know more about this topic.
What is the AFIP Form 460 like?
The AFIP Form 460 It is a necessary document for the taxpayer to register as a single tax.
This is part of the registry and can be used as a sworn statement, to change the owner’s information in the Federal Office of Public Revenues (AFIP).
You can download the form here.
The AFIP Form 460 it is completely free, just like the program. You do not need to pay any administrative officer. It is in digital format and only the internet is required to complete the certificate.
Filling of the AFIP Form 460
If it is a request for registration or modification of data, indicate the first in the box. After that, follow each of the steps below to complete the document:
- Reason for the procedure: Select on the spontaneous option. If the procedure is different, indicate if it is immigration or trade.
- Identification data: This is a wide section that groups several boxes to fill. Among them, it requests personal information such as: date of birth, sex, and nationality. Date of death, if applicable.
- Reference data: Names, paternal and maternal surnames. If the owner is a woman and is married, she must also sign her married name.
- Tax residence: You must transcribe information or evidence of your tax address. To do this, you must provide all the invoice data in your name, proof stamped by the bank or payments made validated for said process.
- Real address: As in the previous option, the information that proves that the owner lives there must be transcribed, certifying with invoices or payments in his name.
- Other data: you just have to write down your phone number and email address.
What boxes should not be completed?
Fill in all the information requested in said document, without adding this information:
- Economic data.
- Tax data.
- Information on social security.
It is necessary that those who want to certify as monotributistas present the following:
- The registration registration in the monotax is requested.
- Issue the Tax data form 960, which will allow you to have a better control of the fiscal behavior of a business, this should be visible in the document.
- Monotax payment receipt or form 152. Through this document, it is possible to make payments related to your monthly debts in all authorized offices.
- Deliver the certificate of Form 460 AFIP in the online monotax, in which the AFIP 184 procedure is carried out. With this form, you will be able to carry out all kinds of management necessary for the proper registration of the monotax.
What is the AFIP Form 460 for?
The AFIP Form 460 It is used to process the Tax Code of the Afip and the Unique Tax Identification Code (Cuit). These two serial records are very necessary to register in the system as a monotax trader.
In addition, it also has another purpose of modifying or updating information in the administration.
Likewise, it is known that the CUIT is a figure whose function is derived from the Argentine tax system. Use this number to identify natural or legal persons who have not signed an employment contract with the company. Form 460 must be sent to the AFIP (Federal Administration of Public Revenues).
With the AFIP Form 460, registered workers can perform their functions as workers with a single tax or as independent workers.
This means that a citizen can carry out various economic activities integrated into the single tax regime, among which can be named: drivers, nurses, programmers, architects, etc.
Who are excluded?
People who should be excluded from the section of independent workers or monotributistas must be taken into account, they must abide by the following conditions:
- Carry out marketing work on imports of services or goods, which will be sold later in the market.
- Receive income from a job as an administrator, director or other position as a partner in a company.
- Have stable income, which is greater than the maximum stipulated by the AFIP.
- Be duly registered in the general VAT regime. Similarly, it is well known that those who are exempt from taxes can join a tax through the above activities.
- Prepare a registry with more than three sources of income or operating units, in this sense, there are two mitigating factors in this term:
- When registering the sources of income, it should be considered that they are economic activities that help the worker to receive income for his work as a seller, if applicable.
- Likewise, the operating units, used to generate an increase in the income of the worker who performs a single work activity, come into context. An example of this is owning several food outlets and / or owning several means of transportation.
Who should process it?
If you are an independent worker, it is necessary that you are attached to the Federal Public Income Administration system, through the AFIP Form 460.
In other words, all self-employed or monotax workers must be within the Federal Administration of Public Revenue system. The registration process within it is done through the AFIP Form 460, which also allows you to get your CUIT.
Who can be Monotributistas?
- Any subject present who carries out: sales of movable things, locations and / or provision of services.
- Those inseparable successions, which continue the activity of the Physical Person.
- Members of work cooperatives.
- Fact and Irregular Companies, with a maximum of 3 partners.
Among the activities we find:
- Collectors and harvesters.
- Tool sharpeners, knives.
- Rural wire fences.
- Rent of horses, bicycles.
- Tree growers
- Muleteers and / or herdsmen.
- Poultry farmers.
- Embroidery machines and / or lingerie.
- Shirts or shirts.
- Basket and / or wicker.
- Sheet metal workers
- Plaza coachmen
And many others, see page Web.
Federal Administration of Public Revenues (AFIP)
The Federal Administration of Public Revenues (AFIP), is an autonomous tax collection institution of the Argentine state attached to the entity of the Ministry of Economy.
He is responsible for the application, collection, collection and supervision of funds and national taxes.
As well as the good management of internal resources through the General Tax Directorate, as on the salary list through the General Directorate of Social Security Resources, as well as external resources through the General Directorate of Customs.
Likewise, and within its powers conferred by the regulations, it is incumbent upon it to regulate all the obligations and rights of taxpayers.
Functions and powers
The functions and powers of the AFIP include the application, perception and supervision of national laws and regulations, especially taxes and accessories provided for by national laws and regulations:
- The taxes that are generated from those commercial activities that are carried out within the Argentine national territory, as well as in the maritime zone, will apply all the rights of the state tax authority, within the scope.
- The taxes levied on the import and export of basic products, and other commercial activities are subject or entrusted to its customs laws and regulations.
- Assets destined for social security relevant to:
- The national retirement and pension system, whether for dependent or self-employed workers
- Taxes and family allowances.
- National funds are used for situations of any nature, which may arise from the implementation and enforcement of laws and regulations.
- Various laws and regulations control the international flow of commodities.
- Tariff classification and valuation of merchandise.
- All these functions are necessary for its mission and internal management.
What is AFIP Form 460?
The AFIP Form 460 It is the form by means of an independent worker or monotributista makes the declaration of their data, to register with the Federal Administration of Public Revenues (AFIP), and thus later be able to obtain their Tax Code from the Afip and the Unique Tax Identification Code (Cuit) .
Likewise, it is known that CUIT It is a figure whose function is derived from the Argentine tax system. Use this number to identify natural or legal persons who have not signed an employment contract with the company. Form 460 must be sent to the AFIP (Federal Administration of Public Revenues)
What is the CUIT?
In this way, you will be assigned a CUIT. This is a two-digit code that represents a type, eight digits represent its identification number, and the last number is randomly assigned.
As we all know, the first two numbers are usually 27 for women, 20 for men, 23, 24, 25 and 26 for men and women, and the number 30 is for companies.
In addition to CUIT, also exists CUIL (Unique identification number of worker). This password has the same code, although it is used for workers who have a working relationship with a company or organization.
With due compliance with the monthly payment of the single installment, the monotributista is complying with the following established obligations:
- Income Tax.
- Value Added Tax (VAT).
- Contributions to the Argentine Integrated Pension System (SIPA).
- Contribution to the National Health Insurance System.
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