To legally comply with the payment of the corresponding taxes, it is necessary to manage the Form 855 to Issue Voucher «A». It is an accessible and easy to complete format, only the pertinent data should be on hand.
In this article you will find information about what the Form 855 format contains, how to complete this Form, what it is for. As well as, what is a Voucher «A», what is Form 855, and some frequently asked questions that interested users ask. Therefore we invite you to continue reading what we have for you.
Format of Form 855 to Issue Voucher «A»
The Format of the Form 855 to Issue Voucher «A», is divided into several sections. These are the following:
- Applicant Information: This field includes surnames and names of the applicant and the number of the Unique Tax Identification Code (CUIT).
- Affidavit of Personal Assets: This includes the fiscal period, the filing date and all the goods subject to tax.
- Real Estate: Assets are shown as of December 31 of the current year, the total calculable amount. Also the data of the address of said goods.
- Automotive Goods: Likewise, automotive assets are indicated as of December 31 of the current year, the total calculable amount. Also, the brand, model, factory, year of manufacture, patent, value, percentage of participation and the calculable amount.
- Box where the alternative to issue class «A» vouchers with legend is chosen. In the case of not choosing this option, it is authorized to issue class «M» vouchers. Includes the CBU (Uniform Banking Code) and the issuing bank.
- Finally, the undersigned, place and date, signature and seal are placed.
Filling of Form 855 to Issue Voucher «A»
Complete the Form 855 to Issue Voucher «A», requires documentation that certifies that you are the owner of the real estate in its entirety, and also for all of the automotive assets. In the same way, all the information that is requested must be filled out:
- Provide the Unique Tax Identification Code (CUIT) number.
- Put the surnames and names of the applicant.
- Then reflect the all property adjusted for taxes. Including motor and real estate.
- Specify each real estate, indicating its location and its value.
- Specify each automotive good, pointing out the characteristics of this.
- Select the alternative to manage Voucher «A».
- Finally place the site, date and signature and stamp.
For more detailed information, you can consult the AFIP official web portal.
What is Form 855 for Issuing Voucher «A»?
The Form 855 to Issue Voucher «A», is a documentation that is used to complete different procedures in Argentina. This Form is an instrument used by the Federal Administration of Public Revenues (AFIP).
It applies to all individuals and indivisible descendants who make the Affidavit of Assets (DJB), which authorizes the handling of the type «A» invoice. Its main objective is to carry out the liquidation of the respective liens.
In Argentina, the Federal Administration of Public Revenues (AFIP) is subject to the Ministry of Economy, Public Works and Services (MEOSP). In addition, its purpose is to establish all the ways related to tax and customs policy, so that in this way the collection of taxes can be carried out legally.
Likewise, it is in charge of having the assets for the organization of plans corresponding to the protection of citizens. On the other hand, natural persons are those who can acquire rights and responsibilities at some point. They carry out commercial and economic activities. As compensation for the negotiation, they will acquire an income of an economic nature.
However, undivided successions refers to a group of people who have received compensation or gift, through an inheritance. In the event that the legal activity is not carried out, each of the beneficiaries or heirs may have the possibility of receiving what is their right to do so.
The benefits can be money or a community asset between the heirs. For such a condition, the Affidavit of Assets (DJB) of the person who grants the benefit or compensation, it is up to the person in charge of the legality of its distribution. At the time of reading the legality of the beneficiaries, each heir has the responsibility to make an Affidavit of taxes, on the assets or properties separately, respectively.
What is a Voucher «A»?
The Voucher «A» is a receipt issued by the person in charge registered in the VAT (Value Added Tax). Responsible for a commercial transaction with another person in charge registered in the VAT. In such a way that, it is discriminated, it is shown separately and specified in each of the articles obtained, and in each of the vouchers that are issued
Requirements to Request Authorization and to be able to Issue a Voucher «A»
To carry out this process and achieve the issuance of a Voucher «A», it is necessary to comply with the requirements mentioned below:
- The Affidavit of Tax on individual properties must be consigned, and that they are equal to or greater than the 305,000 pesos.
- Consign the Affidavit of the Tax to the minimum profit, therefore, this must be equal to or greater than 200,000 pesos.
- The owner’s real estate or automotive properties must have an equal or greater value at 150,000 pesos.
- In the case of not obeying the previous requirements, an authorization can be requested to issue the Voucher «A» with the respective legend. Said legend is «Informed CBU Payment», which is the certification of the Uniform Banking Code issued by the bank, the institution must select it in the Form 855 to Issue Voucher «A».
The Duties and Rights of a Responsible Party Registered in VAT
The Responsible Registered in VAT, have the power to use various points of sale, with which they can acquire ownership of some businesses or a chain of stores. It also enables you to request and acquisition of credits for small and medium industries.
However, they have to declare and cancel VAT every month, for this the specialist staff must be paid in order to get the job done.
Which sometimes generates conflicts. Each year the Income Tax, and a more organized and safe inspection is made, in charge of the Public Administration. That is why, you must have the documents in order and prevent illegal operations.
Consequences of the Presentation of the Application
As a result of the consignment of the Form for the application for admission of import and / or printing of Receipts, the following will be authorized:
- For the vouchers distinguished with the letter «A», the required requirements must be met.
- In the case of the vouchers distinguished, the letter «A», and that contain the legend «Payment in informed CBU», if this alternative has been selected. Admission of import and / or printing will be restricted to a total of 100 vouchers, for the total of the reported points of sale. The issuance of this type of voucher is subject to a payment process through deposit in the CBU.
- For the vouchers distinguished with the letter «M», where the requirements are not obeyed and the alternative is not used to issue type «A» vouchers with legend. The import and / or printing will be restricted to a total of 100 vouchers, for the total of the reported points of sale. The issuance of this kind of vouchers It means that they are subject to the withholding regime of value added taxes and profits.
Frequently Asked Questions about Form 855 to Issue Voucher «A»
Although some points have been made previously, here are some of the most common questions that are asked:
What is Form 855 to Issue Voucher «A» about?
It is a document that shows the AFIP (Federal Administration of Public Revenues), to comply with the Affidavit of Assets, and then request to issue Proof «A», both to Individuals and Undivided Successions.
What does the Voucher or Invoice «A» refer to?
It is a certificate that issues a Responsible Registered in VAT, at the time that a commercial transaction is carried out, with another Responsible Registered in VAT.
What does Natural Person mean?
It refers to an individual who performs in a commercial transaction in exchange for economic consideration.
What does the Undivided Succession refer to?
It means that an individual or a set of individuals who are hereditary property or. However, the legal declaration of the heirs has not been promulgated. As long as the formal declaration of the heirs does not take place, the Affidavit of Property Taxes of the individual who left the inheritance. Afterwards, each of the heirs is in charge of making an Affidavit.
What does it mean to be a VAT Registered Responsible?
You are an independent employee, or an employer who must compute and cancel VAT month by month, in addition to computing the profits each year.
What are the benefits of a VAT Registered Manager?
One of the benefits is that, you can have different points of sale in different businesses, you can request and also acquire credits for small and medium industries.
What is it?
The Form 855 to Issue Voucher «A», is a tool to be used by the AFIP, in order for the Individuals and Undivided Successions to comply with the Affidavit of Assets. In addition, they are allowed to issue Invoice «A». All this with the objective that the cancellation of the respective taxes is fulfilled.
The Form 855 to Issue Voucher «A»It is an appropriate instrument aimed at combating tax evasion. The most important thing is to supply the information required for this purpose.
Start your process as soon as possible, you already have what you need, you just have to complete the steps to follow and that’s it. We hope we have helped you with this management.
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