Tax
We calculate and file the federal and provincial taxes of your business, and plan the year ahead so that advance payments never take you by surprise.
Practice 02
Accounting firm in Neuquén: tax, payroll and financial statements, kept up to date.
The Accounting practice at Estudio Sánchez Salas, in Neuquén, handles the accounting, tax and payroll work of companies, SMEs and independent professionals: from the Monotributo, Argentina's simplified regime for small taxpayers, to a company's annual financial statements. It serves clients in different parts of the country.
Who we deal with on your behalf
- ARCAFederal taxes and social security (formerly AFIP)
- RentasProvincial turnover tax (Ingresos Brutos)
- Comisión ArbitralMulti-province turnover tax (Convenio Multilateral)
- Consejo ProfesionalLegalised financial statements and certificates (CPCE)
Services
Accounting services: what we handle for you,
every month.
Payroll and social security
Payroll under the applicable collective agreement, payslips, the F.931 social security return and the digital payroll ledger. Aguinaldo (13th-month pay) and final settlements, with each employee placed under the collective agreement that applies to them.
Bookkeeping and financial statements
Monthly bookkeeping and annual financial statements with an accountant's report and a legalised signature. Financial statements that arrive in time for the bank, the tender or the shareholders' meeting.
Monotributo
Registration, recategorisation every six months and monitoring of the invoicing caps. And when the business grows, we tell you in good time so you can move to the general regime (Responsable Inscripto, or R.I.) in an orderly way.
What applies to you? →Certificates and reports
Income certificates to rent a home, apply for a loan or process a visa, statements of assets, and the special reports that banks, clients or tenders ask you for.
Management reports
Sales, purchases, suppliers, customers and tax debt, so you make decisions with this month's figures rather than last year's financial statements.
Also: settling tax debts and payment plans with ARCA and Rentas, responses to formal demands and tax audits, and the tax side of setting up a company. Enquire →
Tax obligations map
Which taxes do you have to file and pay?
Tell us how you are registered and we will show you the recurring obligations that apply to your case. All of them are part of the service.
Monotributo (simplified regime)
Monotributo (simplified regime) 4 recurring obligations. We handle all 4. These are the ones for a business that sells in a single province and has no employees; if that is not your case, the items marked below change or are added.
- Monotributo monthly paymentTax, pension and health insurance in a single payment.Monthly✓
- If you sell in one province onlyTurnover tax (Ingresos Brutos)Depending on the province, paid separately or together with the monthly payment.Monthly✓
- If you sell in more than one provinceTurnover tax · Convenio MultilateralA single return that apportions your sales among the provinces where you operate.Monthly✓
- If you sell in more than one provinceAnnual Convenio return (CM05)Recalculates each province's share.Annual✓
- RecategorisationIn January and July, based on what you invoiced over the last twelve months.Half-yearly✓
- Monitoring of invoicing capsSo you are not excluded from the regime without noticing.Ongoing✓
- If you have employeesPayrollUnder the collective agreement, with payslips ready to sign.Monthly✓
- If you have employeesDigital payroll ledgerFiled with ARCA before the social security return.Monthly✓
- If you have employeesSocial security contributions (F.931)Employee and employer contributions to social security.Monthly✓
- If you have employeesAguinaldo (13th-month pay)In June and December.Half-yearly✓
Responsable Inscripto (general regime)
Responsable Inscripto (general regime) 5 recurring obligations. We handle all 5. These are the ones for a business that sells in a single province and has no employees; if that is not your case, the items marked below change or are added.
- VAT (IVA)Output and input VAT, net of the tax withheld from you and collected from you in advance (retenciones and percepciones).Monthly✓
- If you sell in one province onlyTurnover tax (Ingresos Brutos)Return and payment with Rentas, the provincial revenue office.Monthly✓
- If you sell in one province onlyAnnual turnover tax returnSingle-province (direct) regime: sums up the whole year for Rentas.Annual✓
- If you sell in more than one provinceTurnover tax · Convenio MultilateralA single return that apportions your sales among the provinces where you operate.Monthly✓
- If you sell in more than one provinceAnnual Convenio return (CM05)Recalculates each province's share.Annual✓
- Income tax (Ganancias)Annual return and advance payments during the year.Annual + advances✓
- Personal assets tax (Bienes Personales)If your net worth exceeds the tax-free threshold.Annual + advances✓
- If you have employeesPayrollUnder the collective agreement, with payslips ready to sign.Monthly✓
- If you have employeesDigital payroll ledgerFiled with ARCA before the social security return.Monthly✓
- If you have employeesSocial security contributions (F.931)Employee and employer contributions to social security.Monthly✓
- If you have employeesAguinaldo (13th-month pay)In June and December.Half-yearly✓
Company (SA, SRL, SAS)
Company (SA, SRL, SAS) 7 recurring obligations. We handle all 7. These are the ones for a business that sells in a single province and has no employees; if that is not your case, the items marked below change or are added.
- VAT (IVA)Output and input VAT, net of the tax withheld from you and collected from you in advance (retenciones and percepciones).Monthly✓
- If you sell in one province onlyTurnover tax (Ingresos Brutos)Return and payment with Rentas, the provincial revenue office.Monthly✓
- If you sell in one province onlyAnnual turnover tax returnSingle-province (direct) regime: sums up the whole year for Rentas.Annual✓
- If you sell in more than one provinceTurnover tax · Convenio MultilateralA single return that apportions your sales among the provinces where you operate.Monthly✓
- If you sell in more than one provinceAnnual Convenio return (CM05)Recalculates each province's share.Annual✓
- Corporate income tax (Ganancias)Annual return five months after year-end, plus monthly advance payments.Annual + advances✓
- Annual financial statementsWith an accountant's report and a legalised signature.Annual✓
- Personal assets tax · shares and equity interestsThe company pays it on behalf of its shareholders.Annual✓
- BookkeepingKept up to date, so the financial statements hold no surprises.Ongoing✓
- If you have employeesPayrollUnder the collective agreement, with payslips ready to sign.Monthly✓
- If you have employeesDigital payroll ledgerFiled with ARCA before the social security return.Monthly✓
- If you have employeesSocial security contributions (F.931)Employee and employer contributions to social security.Monthly✓
- If you have employeesAguinaldo (13th-month pay)In June and December.Half-yearly✓
Not registered yet
Not registered yet 4 steps to get started. We handle them with you. If you will have employees, employer registration is added.
- Choosing the regimeMonotributo or Responsable Inscripto: we decide it with numbers.One-off✓
- Registration with ARCARegistration for the taxes that apply to you.One-off✓
- Turnover tax registrationLocal or under the Convenio Multilateral, depending on where you sell.One-off✓
- E-invoicingAn authorised point of sale so you can start invoicing.One-off✓
- If you will have employeesEmployer registrationBefore you hire your first employee.One-off✓
No need to memorise any of it. We keep track of it for you.
How we work
Your accounting, from the first month
to every month after.
- 01
Assessment
We review your standing with ARCA and Rentas: registrations, pending filings and debts. If anything is urgent, you will know at the first meeting.
- 02
Written proposal
What the service includes, what we need from you each month and what it costs. No small print.
- 03
Catching up
If anything is overdue, we sort it out first: filings, recategorisations and payment plans.
- 04
Month by month
Before each deadline we tell you what is due, how much to pay and which documents are missing. Always with a professional from our Accounting practice.
Frequently asked questions
Questions about
tax and payroll.
How much does the accounting service cost?
We put it in writing before we start. First, one of our accountants reviews your standing with ARCA, the federal tax authority, and with Rentas, the provincial revenue office — registrations, pending filings and debts — and then we send you the proposal: what the service includes, what we need from you each month and what it costs, with no small print. All the recurring obligations of your case are part of the service.
When is the Monotributo recategorised?
In January and July, based on what you invoiced over the last twelve months. We also monitor the invoicing caps all year round, so you are not excluded from the regime without noticing, and when the business grows we tell you in good time so you can move to the general regime (Responsable Inscripto) in an orderly way.
What is the Convenio Multilateral and when does it apply?
It is the turnover tax (Ingresos Brutos) regime for businesses that sell goods or services in more than one province: a single monthly return apportions your sales among the provinces where you operate, and the annual return (CM05) recalculates each province's share. If you sell in one province only, turnover tax is filed with Rentas (under the Monotributo, depending on the province, separately or together with the monthly payment). We handle both regimes; the Convenio one, before the Comisión Arbitral, the inter-provincial body that administers it.
What obligations does a company (SA, SRL or SAS) have?
On top of VAT and turnover tax every month: corporate income tax (an annual return five months after year-end, plus monthly advance payments), the annual financial statements with an accountant's report and a legalised signature, personal assets tax on shares and equity interests — the company pays it on behalf of its shareholders — and up-to-date bookkeeping. With employees, add payroll, the digital payroll ledger, social security contributions (F.931) and the aguinaldo. If the company does not exist yet, setting up the company — articles of association and registration — is handled by the firm's Legal practice, and we take care of its tax registration.
Can you settle debts with ARCA and Rentas?
Yes. If anything is overdue, we bring it up to date first: pending filings, recategorisations and payment plans with ARCA and Rentas. We also respond to formal demands and tax audits, and if a defence is needed we handle it together with the lawyers in our Legal practice.
Do you run payroll under the collective agreement?
Yes: we process payroll under each employee's collective agreement, with payslips ready to sign, the digital payroll ledger, social security contributions (F.931), aguinaldo payments and final settlements; those arising from a dismissal are coordinated with the employment law advice for employers provided by our Legal practice.
Do you work with companies outside Neuquén?
Yes. Our office is in Neuquén City and we have clients in different parts of the country. If you sell in more than one province, we also handle your Convenio Multilateral.
Next step
Tell us about your case.
We will reply with a proposal.
You will hear from one of our accountants, not from an automated form.
- Address
- Belgrano 1216
Neuquén City - Phone and WhatsApp
- +54 299 460-1899
- Office hours
- Monday to Friday, 9 am to 5 pm