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Economy AFIP will sanction self-employed workers who do not comply with this procedure in October - Infobae

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AFIP will sanction self-employed workers who do not comply with this procedure in October - Infobae​


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October 14, 2024

All taxpayers of the simplified regime are obliged to carry out this fundamental procedure, which guarantees the correct receipt of official notifications. Details and sanctions


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The Electronic Tax Domicile is mandatory for self-employed and other taxpayers, and failure to comply may result in serious penalties (Illustrative Image Infobae)


The Federal Public Revenue Administration (AFIP) has established a mandatory procedure for all taxpayers, including micro-entrepreneurs , who must complete it in October if they do not want to face penalties. This measure seeks to ensure that taxpayers effectively receive notifications from the agency related to their tax obligations, including billing and deduction of profits .


This procedure is essential for AFIP to ensure fluid communication with taxpayers and thus avoid future problems . By not completing this procedure, taxpayers are exposed to sanctions that could affect their tax situation, complicating the fulfillment of their tax responsibilities. The entity stressed that the deadline to complete this procedure expires in October , and those who do not complete it on time will be sanctioned.

What is the Electronic Tax Domicile?​


The Electronic Tax Address (DFE) is a mechanism implemented by the AFIP to modernize communication with taxpayers. It works as a digital mailbox, where each person receives notifications and official resolutions from the tax authority, related to their tax obligations. This system is mandatory for self-employed individuals, freelancers, legal entities and other taxpayers.


The DFE was created to streamline the interaction between the AFIP and taxpayers, making the sending of notifications and resolutions more efficient, and minimizing the possibility of people claiming not to have received important notifications. In fact, the law establishes that notifications are considered legally received five days after they have been issued at the Electronic Tax Address, so it is essential to review it regularly.


It is important to remember that not having the Electronic Tax Address enabled can have serious consequences, since this channel is the only official means to receive legal notifications from the AFIP . Taxpayers who do not comply with the implementation of the DFE may be sanctioned in accordance with Law 11,683 , and their tax situation could be affected in control systems such as SIPER (Risk Profile System).


Consequences of not complying with the procedure​


The AFIP has made it clear that not having an enabled Electronic Tax Address could lead to sanctions in accordance with current regulations. One of the possible consequences is a negative classification in SIPER , a system that the AFIP uses to evaluate the tax compliance of taxpayers. A bad classification can make it difficult to carry out certain procedures before the agency, such as obtaining the registration certificate, a key document for the Monotributo.

In addition to penalties, taxpayers who fail to comply with this obligation run the risk of losing access to critical notifications. This can lead to fines or surcharges for failing to meet certain deadlines , which can further complicate the tax situation of those who are in violation. AFIP is increasing controls on compliance with this regulation, and failure to comply with it could imply higher costs in the future for self-employed taxpayers.

The procedure to enable the Electronic Tax Domicile is simple and can be done completely online, through the AFIP website . The steps are detailed below:

Log in to the AFIP website using the taxpayer's tax code. Go to the "Contact information" section and fill in the required fields. Register an email address and a telephone number as means of contact. Check the information entered to ensure that the data is correct. Confirm the procedure to complete the activation of the Electronic Tax Address.

This procedure does not take much time and is essential to ensure that tax notifications arrive properly . Since this is an obligation that affects all self-employed taxpayers , it is advisable not to wait until the last minute to complete the process.

Extraordinary payments for self-employed taxpayers Starting in October 2024 , some self-employed taxpayers will have to face additional payments exceeding $500,000. These taxpayers belong to specific categories of the simplified regime and must comply with their obligations to avoid additional penalties. The increase in fees, which was implemented in August, strongly impacted the finances of those self-employed taxpayers whose categories have been adjusted.

This increase in the amounts payable is due to Law No. 27,743 , which updated the income limits for the different categories of the Monotributo . This adjustment has also implied a change in the installments that taxpayers must pay monthly. In this sense, it is essential that each Monotributista verifies their situation within the system, reviews their category and makes the corresponding payments on time to avoid sanctions.

For monotributistas who are in the highest categories of the regime , it is important to be aware of these changes and the new tax obligations. Failure to make payments can result in surcharges and the imposition of significant fines .

Steps to enable electronic tax domicile

The procedure to enable the Electronic Tax Domicile is simple and can be done completely online, through the AFIP website . The steps are detailed below:

  1. Enter the AFIP website using the taxpayer's tax code.
  2. Go to the “Contact information” section and fill in the required fields.
  3. Register an email address and phone number as means of contact.
  4. Please check the information entered to ensure that the data is correct.
  5. Confirm the procedure to complete the activation of the Electronic Tax Address.
This procedure does not take much time and is essential to ensure that tax notifications arrive properly . Since this is an obligation that affects all self-employed taxpayers , it is advisable not to wait until the last minute to complete the process.


Extraordinary payments for self-employed workers​


Starting in October 2024 , some self-employed taxpayers will have to face additional payments exceeding $500,000. These taxpayers belong to specific categories of the simplified regime and must comply with their obligations to avoid additional penalties. The increase in fees, which was implemented in August, strongly impacted the finances of those self-employed taxpayers whose categories have been adjusted.

This increase in the amounts payable is due to Law No. 27,743 , which updated the income limits for the different categories of the Monotributo . This adjustment has also implied a change in the installments that taxpayers must pay monthly. In this sense, it is essential that each Monotributista verifies their situation within the system, reviews their category and makes the corresponding payments on time to avoid sanctions.

For monotributistas who are in the highest categories of the regime , it is important to be aware of these changes and the new tax obligations. Failure to make payments can result in surcharges and the imposition of significant fines .
 
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