Throughout this week, wins the manor for companies to submit to the AFIP a detailed breakdown of the directors, managers, directors, shareholders, trustees and members of the supervisory board, and the identification of all signatories of the company.
As usual, in the middle of maturity, the Federal Public Revenue Administration (AFIP) decided modify the software version to be used by companies to comply in a timely manner so that the collecting requests.
Specifically, the rate of annual information also extends to individuals domiciled in the country and undivided in the same, as they are required to file all corporate information or equivalent (private securities, stocks, shares and other equities) at December 31, 2014 in incorporated entities domiciled, established or located shares abroad, including sole proprietorships
The information must be provided by affidavits are made using the application program called “AFIP-DGI -. equity interests, mutual funds and foundations civil associations, which is transferred from the agency website.
The presentation of the affidavit form F. 657 generated through said application program will be formalized by electronic transfer of data via Internet, with the tax code.
Also during this week also expires annual information regime that obliges all financial trusts and trust no Financial constituted in Argentina , to report to the agency in charge of Ricardo Echegaray detail individual trustor, beneficiaries, trustees, the trust assets and earnings, among other data, as of December 31 2014.
Individuals residing in Argentina (including companies and individuals) to take the condition of trustees, trustees and / or beneficiaries of the trust established outside the country are also available required to comply with the reporting system this week.
New software
In the middle of the week maturity, the National Treasury revised the release of software to be used by companies to meet the obligation. To download click here.
the Release 4.3, incorporates changes in charging individuals with interests in foreign companies. Specifically, addresses the following issues:.
- Solve problems in designing import log holders
- Fix error generating the affidavit to copy the data loaded from a previous version of the application to Version 4 Release 3.
In addition, the agency in charge of Ricardo Echegaray provides a series of questions and answers to help companies:
– Who are required to make the presentation
They are required to make the presentation:
- The subjects covered in paragraphs? a) and b) of Article 49 of the Law on Income Tax.
- The associations and foundations not included in item 3 of paragraph a) of Article 69 of the Law on Income Tax.
- The mutual funds not included in Item 7 of paragraph a) of Article 69 of the Law on Income Tax.
are also required to comply with this regime individuals domiciled in the country and undivided in it, who have corporate or equity equivalents (private securities, stocks, shares and other equities ) in incorporated, domiciled, established or located outside entities, including sole proprietorships, the resulting headlines.
Excluded subjects set out in Annex I of the omnibus resolution 3293/12.
– about who should be informed
The subject bound by this regime should provide information regarding:
- Individuals and undivided estates -domiciliadas or established in the country and abroad-that by December 31 of each year as owners or have interest in the share or equivalent equity ( Private Securities escriturales- -including the shares, quotas and other shares, or shares of mutual funds).
- The companies, stable establishments or holdings earmarked funds domiciled or, if applicable, residing or located abroad that by December 31 of each year as owners or have the participation referred the previous paragraph.
- The subjects other than those referred to in subparagraphs a) and b) above, of their shareholdings in the company or equivalent capital as of December 31 each year.
- The subsidiaries, controlling and / or related to the terms of Law 19,550 companies.
- The directors, managers, administrators, trustees and members of the supervisory board.
- Proxies not included in the preceding paragraph, whose mandate or representation has been in effect during the year that is declared, the maintaining or not the date of implementation of this regime.
- The net worth as of December 31 of the calendar year for which the information and the end of last year ended on the above date is presented.
In the case of individuals domiciled in the country and undivided in the same, to their corporate or equivalent (private securities, stocks, shares and other equities) in incorporated entities shareholdings domiciled You established or located abroad, including sole proprietorships, the resulting headlines
-. What parents should know? Do all or only those with powers to act against the AFIP?
The information relates only to those persons who have been authorized signatories through any of the forms provided for in Article 32 of Decree 1759/72, to act in that capacity before this body.
There should inform those who have been authorized by F. Form 3283 or the general representatives referred to in Article 4 of the resolution General 2570/09.
About proxy WHATSOEVER also directors, officers, trustees and / or members of the supervisory board should only be reported as such and not as agents.
Finally clear that should inform the parents, whose mandate or representation has been in effect during the year that is declared, the maintaining or not the date of implementation of this regime.
– What data should be reported
You must report the following information:
- In the case of Individuals and undivided -domiciliadas or based in the country and externally, companies, permanent establishments, or earmarked funds domiciled holdings or, where appropriate, residing or located abroad and persons other than those listed:
- Complete name, company name or denomination, Tax ID, Cuil or CDI and address in the country, if applicable.
Being nonresidents nationality or country of filing must be indicated in the case of legal persons, tax residence Tax Identification Number in the respective home country and abroad. Furthermore if possessing legal representative in the country, informed the Tax ID, Cuil or CDI thereof.
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- Are considered subjects residing in the country who are of such status under the rules of the Income Tax.
- Number of shares, quotas-including shares of common investment fund, share of other shares and where appropriate by their nominal value.
- Value of shares, quotas, quotas or equity portion, which is determined in accordance with the method of valuation provided in subsection h) and incorporated by Law 25,063 then subsection i) of Article 22 Law 23,966.
- Balance debtors or creditors to the information agent, corresponding to the subjects for which information is produced and that were not taken into account for purposes of determining the value prescribed in paragraph 3 above, by having equal to a third treatment.
- If this is a linked, under the terms of Law 19.550 subsidiary, controlling and / or.
- With respect to the subsidiaries, controlling and / or related to the terms of Law 19,550 companies:
- Company name or company name, Tax ID and address in the country, if applicable.
In the case of non-resident country of establishment, residence tax, Tax Identification Number in the relevant country but located abroad must be reported. In addition, if possessing legal representative in the country, informed the Tax ID, Cuil or CDI thereof.
- type link that determines the controlled / controlling relationship.
- With respect to the directors, managers, administrators, trustees, members of the supervisory board and proxies:
- Complete name, Tax ID, Cuil or CDI and address in the country, if applicable.
Being nonresidents nationality, tax residence Tax Identification Number in the relevant country but located abroad shall be stated. In addition, if possessing legal representative in the country, informed the Tax ID, Cuil or CDI of it.
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- Date from which developed continuously in the respective roles.
When the subjects to which this subsection are, in turn, holders of equity interests, must also learn about them, the data referred to in paragraph a) above.
- With regard to natural persons domiciled in the country and undivided in it, with corporate interests or equivalent (private securities, stocks, shares and other equities) in incorporated, domiciled, established or entities located abroad, including sole proprietorships, the resulting headlines:
- Complete name, business name or designation, nationality or country of filing in the case of legal entities, as appropriate, tax residence Tax Identification Number in the relevant country but located outside the subject in the which has a stake. Furthermore, in case the possession, inform the CUIT or CDI subject from the outside and / or Tax ID, Cuil or CDI’s legal representative in the country.
- Number of shares, quotas-including shares of common investment fund, share of other shares and where appropriate by their nominal value.
- Value of shares, quotas, participations and quotas hand, to be determined according to the method of valuation provided in subsection c), in the incorporated by Law 25.239 after the paragraph c), and the paragraph d) of Article 23 of Law 23,966.
- Balance debtors or creditors to the information agent, corresponding to the subjects for which there was information that were not taken into account for purposes of determining the value provided for in the preceding paragraph c), having equal to a third treatment.
- If you have control over the subject from the outside by which reports its participation, exerting a dominant influence or have the votes necessary to enable directly or indirectly form the social will.
– Who are excepted
They are exempt from acting as agents of information:
- School Associations cooperating with authorization issued by public authorities.
- Associations, foundations and other persons of ideal existence nonprofit, to allocate the funds they administer and / or dispose hospital to promote activities under the purview of the (national, provincial or municipal) administration and / or volunteer fire officially recognized.
- Indigenous communities registered in the National Register of Indigenous Communities, and non-profit associations registered with the General Inspection of Justice, provided that the funds allocated to the maintenance and promotion of indigenous culture, whose members happen to be active members of any Aboriginal community.
- registered religious institutions in the existing record in the area of the Secretariat of Cult of the Nation.
- The temporary joint ventures and collaborative groups.
- The companies and the like whose capital, corresponding to the date the information, completely belonging to national, provincial or municipal State.
- one-person business.
- Trusts.
– What are the penalties for not complying with the reporting requirements
The application of this regime of information will requirement for the processing of requests made by taxpayers and / or charge, from its effect, concerning the incorporation and / or establishment in the various records implemented by the Agency to obtain tax credit certificates and / or . records of tax or pension situation, among others
Also, its failure will result in the application of sanctions under Law 11,683
. – Cooperatives are achieved by the provisions of General Resolution 3293/12?
Yes, cooperatives are reached by the information system established by General Resolution 3293/12 .
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