Understanding SIRE Withholding and Perception Reports Processing

According to the AFIP General Resolution 4523/2019, companies that are withholding agents must report SUSS withholdings, profit withholdings for foreign beneficiaries, VAT withholdings, and VAT perception in a text file in a format that is specified by the AFIP.

According to general resolution RG3726, for SUSS withholdings and profit withholdings for foreign benficiaries, AFIP then creates withholding certificates by using the SIRE software, and provides the 25-digit certificate number to the withholding companies.