Every people who perceive earned incomes, living allowances, life annuities and assimilated income as well as fringe benefits..
The Taxes perceived on earned and likened incomes ( IRSA) to deduct to employ him and to overturn before 15 of the month which follows..
Rate of perception
1/ for salary ≤ Ar 250 000: Ar 2 000,
2/ For salary > Ar 250 000: 20%,
3/ the minimum of perception is : Ar 2 000.
Where to pay
In the tax office placing the employer