How to Pay the Cedular Tax: Aliquots, AFIP and MORE

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Do you have to pay the Cedular Tax and you don’t know the procedure? Through this article you will know How to Pay the Cedular Tax, which is available for fiscal years beginning on January 1, 2018.

You will also find how it is determined, the aliquots to pay the Tax, what is the AFIP and all the necessary information to proceed with the procedure.

How can I pay the Cedular Tax?

When it is not registered in the tax and the Financial Income is not greater than $ 200,000 pesos during the time it is being declared, an alternative is this process. To do this, you have to produce a Electronic Payment Flyer (VEP) as follows:

  • Enter the platform with the respective tax code «Presentation of ddjj and payments».
  • In the space that says «group of type of payments», choose the alternative Cedulares-surrender or transfer of securities or time deposits.
  • Where says «payment type», select Cedulares-securities or deposits-single payment.

During the process, information such as: All profits or gross result per holder in national currency will be requested. Without deducting expenses or special discounts (5% rate), and all the profits or gross result per holder in national currency with adaptation terms in foreign currency, without deducting expenses or special discounts (15% rate).

It should be noted that the Electronic Payment Flyer (VEP), expires in twenty-four (24) hours of its issuance, and can be used for a single payment. Additionally, what has been declared in the Electronic Payment Flyer (VEP) must be corrected, a sworn statement must be recorded in accordance with those indicated in General Resolution No. 4,648.

Pay the Cedular Tax: How is it Determined?

Through this web portal, the consignment of an online consultation to the Federal Administration and of How to Pay the Cedular Tax. In the event that the query deals with more than one subject, it is required to manage an entry for each query. Here are the steps to follow:

  • First Step, Contact Identification: In this section the information of the applicant is placed, with which the communication will be made for the consultation process. The type of:
    • User Type: Citizen, Legal Representative, Accounting Firm, Manager, Foreigner, others.
    • Document type: CUIL, CDI, CUIT, DNI.
    • Enter the number (without hyphens), and press «Validate».
  • Second step: It refers to the Consultation.
  • Third step: Confirm the information.

Rates to Pay the Schedule Tax

The aliquot to pay the Cedular Tax, refers to the percentage that is legally established to be used on the taxable base for the stipulation of tariffs. That is, the aliquot of the Value Added Tax (VAT) is currently set at 13%.

According to the Tax Code, the aliquot is defined as the fixed or percentage amount defined by the Law, which must be used on the taxable basis and thus be able to establish the fee that must be paid.

What is AFIP?

The AFIP or Federal Administration of Public Revenues, is the entity in charge of carry out tax policy, customs and collection of the means corresponding to the National Social Security. It was founded in 1997, and is made up of the DGA (General Directorate of Customs), the DGI (General Tax Directorate) and the DGRSS (General Directorate of Social Security Resources).

Organization of the Federal Administration of Public Revenues (AFIP)

The highest authority of the AFIP is the Federal Public Revenue Administrator, and its appointment is subject to the Executive Branch and endorsed by Congress. This structure is subdivided into three (3) General Directorates, What are they:

  1. The DGI (General Tax Directorate): This Directorate is in charge of employment, collection, collection and inspection of all taxes nationwide. Likewise, it has the power to determine penalties for taxpayers who do not obey the Law as it should be.
  2. DGA (The General Directorate of Customs): It is in charge of the use of the laws related to the export and import of goods and the supervision of goods entering or leaving the customs zone.
  3. The DGRSS (General Directorate of Social Security Resources): It is in charge of the collection and control of the means that finance Social Security services. Said Direction, works in conjunction with the Ministry of Labor of the Nation.

What is the Federal Public Revenue Administrator (AFIP) in charge of?

Within the functions and powers that AFIP has, they are varied and extensive, such as those of employment, collection and control of taxes and complements stipulated by the legal regulations of the Nation. In addition to the aforementioned, it also fulfills the following functions:

  • The taxes levied by transactions throughout the national territory and in maritime areas, over which partial or total national tax authority is executed.
  • Taxes levied on the export and import of merchandise, and additionally other transactions directed by regulations and customs laws that were assigned to it.
  • The means of social security regarding:
    • National regulations both of pensions as of retirements, either from independent employees or in a dependent relationship.
    • Subsidies and family allowances.
    • National Fund for conditions of some kind, arising from employment and compliance with legal regulations.
  • Supervision of the international movement of goods according to legal regulations.
  • The tax list and evaluation of the goods.
  • Each of the responsibilities arising from their tasks and for their internal organization.

What are the channels to communicate with the AFIP?

The Telephone Channel, through the Telephone Information Center: Through the number 0810-999-2347, Monday through Friday from 8:00 a.m. to 6:00 p.m.

Telephone Number only for Monotributistas, Workers in a Dependency Relationship, Retirees and Future Taxpayers: Communicate through 0800-999-2347, from Monday to Friday from 8:00 a.m. to 6:00 p.m.

The Telephone Number to process the following: Certificate of Non-Withholding of Real Estate Transfer Tax (ITI), the Real Estate Transfer Offer Code (COTI), only for inoperative states of the system with Tax Code, other Telephone Numbers of Private Houses. Call to 0800-222-2526 and 0800-999-3368, Monday through Friday from 8:00 a.m. to 6:00 p.m. (Complaints).

For the Declaration of the Elements related to the Value: Call the following telephone numbers 4347-2950 / 3080/2829/3091, from Monday to Friday from 10:00 am to 4:00 pm.

Telephone Number for Queries regarding the General Resolution AFIP No. 2010/2006 Complaints and Suggestions: Call 0800-999-2347, from Monday to Friday starting at 9:00 am to 5:00 pm.

Via Online

Regulatory, Applications and Systems Queries: Through this channel, tax, social security and customs inquiries are answered. Also, about applications and systems.

Tax Advice: This is in charge of receiving consultations for specialists in different topics of interest.

Direct Access: It is a weekly service, where the renewals of the web portal of the Federal Public Revenue Administrator (AFIP) will arrive via email. If you want this service, you need to subscribe.

For Claims and Suggestions: This service authorizes the filing of claims and recommendations with tax, social security or customs matters. If you want to send a complaint or a recommendation, enter this link.

Web Portal

It is used to have a direct answer, when the advice is related only to the internet

The Social Security: You can send inquiries about Social Security.

What is the Cedular Tax?

The Cedular Tax, is also known as the Financial Income Tax, is a fee that individuals must pay as of January 1, 2018, after being incorporated by the tax reform in the mandate of Mauricio Macri. This is declared each year in conjunction with the Income Tax.

On the other hand, with the Solidarity Law, exceptions were determined for certain instruments. However, due to omissions in the regulation writing, some confusion was created. What do you have to pay and How To Pay Cedular Tax?

In such a way that, for the declaration made in August, the tribute reaches all of the income for the year 2019 from:

  1. Interest on non-variable terms in pesos with adjustment terms, in other words, those that are adjusted by Purchasing Value Unit (15% aliquot).
  2. Also fixed-term interest in dollars, and in any other foreign currency (15% rate).
  3. Interest and earnings on bonds, negotiable obligations (not obtained in public offerings).
  4. Interest and profits on bonds, ON, government securities, financial trust debt securities and similar agreements in dollars, unless that have been placed by public offer (15%).
  5. The sale of securities, bonds, ON (not obtained in public offerings), FCI shares in pesos and without adjustment terms (5%).
  6. Sale of securities, bonds, ON (not obtained in public offerings), FCI shares in dollars and pesos without adjustment terms (15%).
  7. The sale of shares, cedears and financial trusts, in both currencies (pesos and dollars 15%).

NOTE: For the usual fixed terms, in pesos without adjustment terms, the tax is not taxed.

Additional Information

The ruling party encouraged, through the Solidarity Law project, the exception either for the income from the sale of public securities, bonds, negotiable obligations, and share of FCI, etc. As well as, for the interests of non-variable terms, in pesos without adjustment terms.

The regulations were extended in the treatment of Deputies, through two (2) articles: Article 32 determined an exception from the 2020 fiscal period, for income from the sale of public titles, negotiable liabilities and bonds. In Article 33, an undated exception was established for non-variable terms in pesos without adjustment terms.

Being a tax executable each year, the modification was used for the income obtained during the year, therefore, the paid deposits are exempt from canceling financial income.

The Cedular Tax is one of the diverse ways to contribute that exist in the Argentine territory. Therefore, the people who have that obligation must fulfill that responsibility. For this reason, it is important to know How to Pay the Cedular Tax.

Take advantage of the information that we detail for you and so you can make the payment of the Cedular Tax. We hope we have helped you with this process.

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