Understanding VAT Withholdings by RG 3164

According to legal resolution RG 3164/2011 introduced by the AFIP (Administración Federal de Ingresos Públicos), companies must withhold VAT taxes from payments to suppliers who meet the following conditions:

• Have monthly accumulated transactions greater than ARS 8000.

• Provide any of the following services:

  • Cleaning services

  • Security or investigation services

  • Collection of household waste services