- Amendments to the general regime, employers voluntary enrollment -
On July 26th, General Resolution 4535/2019 issued by Federal Tax Authority ("AFIP", for its Spanish acronym) was enacted. This new Resolution modifies the general regime applicable to Digital Payroll Book System (hereinafter "DPB"); which had been set, in 2015, by means of General Resolution 3781/2015.
In a first stage, AFIP expressed the intention of a progressive incorporation of employers into the DPB system. Therefore, it was established that employers who were using the Special Book provided for in article 52 of Law 20.744 (Payroll Book) using mobile sheets, should use, moving forward, the DPB system, through the digital platform created for such purpose, but only to the extent that employers would have been formally notified to comply with the DPB.
DPB system operates using the information that employers regularly submit to the AFIP systems, through AFIP's systems such as "Simplified Registration" and "Registration System". Likewise, the DPB system enables the combination of the employer's systems for salaries calculation with the information already available in the AFIP registration systems, thus generating a unified system for registering employers' labor and tax obligations.
Through General Resolution No. 4535/2019, AFIP enables voluntary enrollment in the DPB system for those employers who voluntarily wish to apply the DPB.
This new digital tool would allow employers to simplify processes, fulfilling different obligations online, such as generating the Payroll Book, obtain the official seal, and submit affidavits for social security charges (F. 931). Additionally, enrollment in the DPB system would exempt employers from the obligation to submit monthly affidavits of non-remunerative items.