The Tax Authority is now empowered to assess by its own initiative debts of withholdings and contributions regarding domestic personnel

Through General Resolution AFIP No. 3492 (published in Official Gazette on 04/30/2013), the Tax Authority is now empowered to assess by its own initiative debts of withholdings and contributions of the Unified System of Social Security regarding domestic personnel when the individuals:

(i) Have a gross annual income  equal to or greater than AR$ 500,000 and,
(ii) Tribute for personal property tax or have assets –both taxed and un-taxed by property tax– that exceed the amount of $ 305,000.

In the referred case the AFIP may assume the existence of an employee performing tasks of personal assistance and/or family assistance and assess a debt of withholdings and contributions to the Unified System of Social Security.