Professional Fees - Council of Economic Sciences

Fees

For the most frequent tasks, we present the minimum and indicative fees, shown in US dollars (USD).

from clients

We distinguish fees in columns, according to the degree of complexity of the professional tasks.

BASIC ESTIMATES. EXAMPLES

Task complexity

Low

Medium

High

FEES FOR TAX, LABOR, SOCIAL SECURITY AND ACCOUNTING ADVISORY SERVICES

US$

S.R.L./S.A. commercial company, with two partners, Turnover Tax (Multilateral Agreement, two jurisdictions) and one employee

399,95

536,92

965,06

VAT (I.A.5)	57,82	82,60	123,90
Turnover Tax - Multilateral Agreement (I.A.3)	82,60	99,12	165,20
Income Tax - Two Individuals (I.B.1)	20,65	34,42	55,06
Annual Multilateral Agreement (I.B.7)	13,77	20,65	37,86
Personal Assets Tax - Shares and Equity Interests (I.B.3)	6,88	10,32	13,77
Payroll and payroll-tax processing for one employee (II.A.1)	25,50	25,50	25,50
Accounting and Auditing (V.A.1, 2, 3)	192,73	264,32	543,77

Total	399,95	536,92	965,06

Sole proprietorship, VAT Registered Taxpayer, Turnover Tax (Multilateral Agreement, two jurisdictions) and one employee

190,01

245,08

379,99

VAT (I.A.5)	57,82	82,60	123,90
Turnover Tax - Multilateral Agreement (I.A.3)	82,60	99,12	165,20
Annual Multilateral Agreement (I.B.7)	13,77	20,65	37,86
Income Tax - Individual (I.B.1)	10,32	17,21	27,53
Payroll and payroll-tax processing for one employee (II.A.1)	25,50	25,50	25,50

Total	190,01	245,08	379,99

Sole proprietorship, VAT Registered Taxpayer, Turnover Tax (Simplified Regime, CABA) and one employee

122,55

166,61

238,88

VAT (I.A.5)	57,82	82,60	123,90
Turnover Tax - Simplified Regime (I.A.2)	28,91	41,30	61,95
Income Tax - Individual (I.B.1)	10,32	17,21	27,53
Payroll and payroll-tax processing for one employee (II.A.1)	25,50	25,50	25,50

Total	122,55	166,61	238,88

Monotributo taxpayer and Turnover Tax (Multilateral Agreement, two jurisdictions)

133,53

161,07

260,87

Monotributo (I.B.7 - I.A.2)	37,12	41,30	57,82
Turnover Tax - Multilateral Agreement (I.A.3)	82,60	99,12	165,20
Annual Multilateral Agreement (I.B.7)	13,77	20,65	37,86

Total	133,53	161,07	260,87

Monotributo taxpayer and Turnover Tax - Simplified Regime, CABA (I.A.8)

66,08

82,60

99,12

I. TAX MATTERS

		Task complexity
		Low	Medium	High
A. MONTHLY TAX FILING
	1. Local Turnover Tax	57,82	82,60	123,90
	2. Turnover Tax - Simplified Regime	28,91	41,30	61,95
	3. Turnover Tax - Multilateral Agreement	82,60	99,12	165,20
	4. SI.CO.RE.	82,60	99,12	165,20
	5. VAT	57,82	82,60	123,90
	6. Excise Taxes	57,82	82,60	123,90
	7. Local withholdings and collections	82,60	99,12	165,20
	8. Advisory and handling of the Monotributo Regime and Turnover Tax (Simplified Regime)	66,08	82,60	99,12

	Guidelines for establishing the degree of complexity:
	Low: Simple business line, e.g.: retail trade with a general tax rate, organized information, up-to-date records, information generated in-house at the company
	Medium: E.g.: Wholesale trade, industry, workshop, disorganized information, diversity of business lines with different tax rates, large taxpayer
	High: Business lines requiring special procedures, organization of information, preparation of purchase and sales sub-ledgers

B. ANNUAL TAX FILINGS (ANNUAL AMOUNTS)
	1. Income Tax - Individuals	123,90	206,50	330,39
	2. Personal Assets Tax	82,60	165,20	289,10
	3. Personal Assets Tax - Shares and Equity Interests	82,60	123,90	165,20
	4. Income Tax - Legal Entities	165,20	247,80	454,29
	5. Minimum Presumed Income Tax	123,90	206,50	330,39
	6. Local Turnover Tax	123,90	165,20	206,50
	7. Multilateral Agreement	165,20	247,80	454,29

	Guidelines for establishing the degree of complexity:
	Low: Documentation provided by the taxpayer complete, organized, systematic, clear and classified, or bookkeeping records kept up to date.
	Medium: Disorganized documentation and inconsistent data provided, or bookkeeping records in arrears
	High: Disorganized documentation and inconsistent data, records in arrears, includes more than one category, holds assets and pays taxes abroad

C. INFORMATION REPORTING REGIMES
	1. Filing of CITI Sales, CITI Purchases, SITER, etc.	123,90
	2. Filing of General Resolution 4120	123,90
	3. Exemption from the obligation to use a fiscal controller (Form 445/J)	57,82
	4. COTI (Real Estate Transfer Offer Code)	82,60

D. INSPECTIONS AND REQUESTS
	1. Client advisory, follow-up of proceedings and corresponding responses	247,80

	Guidelines for establishing the degree of complexity:
	Low: simple, payment verification, up-to-date records, organized, clear and classified information, payments made on time (or with penalties/interest paid). Single VAT rate, Monotributo taxpayer, periods corresponding to the last fiscal year. Direct taxpayer, single location, single business line, single Turnover Tax rate.
	Medium: Up-to-date records, organized, clear and classified information but requiring prior organization or compilation before filing, some late payments (or without penalties/interest paid). Regular client, Monotributo taxpayer with some degree of complexity. Large taxpayer. Single location, diversity of business lines, different tax rates.
	High: Comprehensive inspection, records in arrears, disorganized information requiring processing before filing, many late payments (or without penalties/interest paid). Occasional client. Regular client, but requiring data processing to obtain taxable bases, previous unfulfilled tax amnesty plans. Large taxpayer, several locations, diversity of business lines, different tax rates.

E. TAX AMNESTY PROGRAMS AND PAYMENT PLANS
	1. For each tax, based on the respective assessments made, up to 5 fiscal periods	107,38	165,20	223,02

	Guidelines for establishing the degree of complexity:
	Low: regular client with no recalculation of taxable bases required, Monotributo taxpayer, periods corresponding to the last fiscal year. Direct Turnover Tax taxpayer, single business line, single rate.
	Medium: regular client requiring review of prior unpaid assessments, Monotributo taxpayer with some degree of complexity. Large taxpayer, periods spanning more than one fiscal year. Direct taxpayer or Multilateral Agreement taxpayer in two jurisdictions, single location, diversity of business lines, different tax rates.
	High: Occasional client. Regular client requiring data processing to obtain taxable bases, lapsed previous tax amnesty plans. Large taxpayer, Multilateral Agreement Turnover Tax in more than two jurisdictions, periods spanning more than one fiscal year, several locations, diversity of business lines, different tax rates.

F. REGISTRATIONS
	1. AFIP registrations (activations and deactivations)	107,38	165,20	223,02
	2. AFIP tax deactivation	24,78
	3. Turnover Tax registration	107,38	165,20	223,02
	4. Registrations, data updates and other Turnover Tax procedures	107,38	165,20	223,02

	Guidelines for establishing the degree of complexity:
	Low: simple business line, e.g.: retail trade with a general tax rate, single location. Not a large taxpayer, organized, clear and classified information, up-to-date records, information generated in-house.
	Medium: business lines with complex procedures, incomplete, disorganized information, repeated delays in monthly payment obligations, diversity of business lines
	High: requiring special authorizations or procedures.

II. LABOR AND SOCIAL SECURITY


A. MONTHLY PAYROLL AND PAYROLL-TAX PROCESSING
	1. Labor advisory with payroll processing (issuance of pay slips, vouchers, records and forms)			Monthly
		Up to 5 employees. Price per employee		25,50
		Up to 10 employees. Price per employee		22,23
		11 to 40 employees, each		15,78
		41 to 80 employees, each		12,48
		81 to 160 employees, each		9,84
		161 employees and above, each		8,77
	2. Determination of social security debts and/or credits, per year and per affiliate			165,20

			Task complexity
B. REGISTRATIONS			Low	Medium	High
	1. AFIP registration - Employer		24,78
	2. Social security and other agency activations/deactivations (health insurance, unions, mutual associations, etc.)		107,38	214,76	223,02
	3. Advisory on family allowance reimbursement procedures		82,60
	4. Certification and processing of family allowance reimbursement		165,20
	5. ANSES - SUAF registration		165,20
	6. Other registrations with the MTSS		107,38
	7. AFIP early registrations (per employee)		8,26
	8. AFIP employee deactivations (per employee)		8,26
	9. IERIC registration (per employee with Labor Registry Credential)		8,26
	10. IERIC registration (per employee without Labor Registry Credential - see scale in A.1l)		15,69

C. INSPECTIONS AND REQUESTS
	1. Client advisory, follow-up of proceedings and corresponding responses		247,80

D. OTHER
	1. Self-employed worker contribution processing - SICAM		82,60
	2. Advisory and processing of payroll book certification before the G.C.B.A		82,60
	3. Advisory and processing of mileage form certification (Collective Bargaining Agreement No. 40/89) before the G.C.B.A.			123,90

III. CORPORATE

			Task complexity
A. COMPANY INCORPORATION			Low	Medium	High
	1. Information gathering and advisory on drafting the company agreement		412,99	660,79	1.238,98
	2. Technical assistance with registration (filing of documentation, responses to notices, reports…		247,80	330,39	412,99

	Guidelines for establishing the degree of complexity:
	Low: Activities with a simple purpose. Small number of individual partners. Cash contributions only.
	Medium: Activities whose purpose presents some definitional difficulty (e.g.: Chemical industry, non-profit entities: Associations and Foundations)
	High: Activities with a complex purpose. Specially regulated activities (financial, insurance, etc.). Numerous partners, individuals or legal entities. Non-cash contributions. Special shareholder characteristics (foreign companies or those subject to special regulations, etc.). Cooperatives and mutual associations. Contributions arising from spin-offs or business transfers. Regularization of an unincorporated (de facto) company.

B. CORPORATE REORGANIZATION
	SPIN-OFF AND MERGER
		1. Advisory on preparation of minutes and reports on special balance sheets, and summary asset inventory	2.477,96
		2. Reports on special balance sheets, pre-qualification reports, and summary asset inventory	1.651,97

	CAPITAL INCREASE AND/OR REDUCTION
		3. Capital increase	1.238,98	1.651,97
		4. Capital reduction	1.651,97	2.477,96
		5. Capital increase and reduction	2.477,96	4.129,93

	DISSOLUTION
		6. Comprehensive advisory and assistance with registration of the liquidator	412,99	825,99

	LIQUIDATION
		7. Comprehensive advisory, reports on the Final Liquidation Balance Sheet, pre-qualification reports, Registration	1.651,97	2.477,96

IV. ADMINISTRATIVE - ACCOUNTING

		Task complexity
A. NON-RECURRING TASKS		Low	Medium	High
	1. Accounting organization for all types of entities	2.890,95
	2. Development and implementation of administrative-accounting policies, methods, systems and procedures	2.064,97
	3. Drafting of procedure or organization manuals	2.064,97
	4. Preparation of budgeting and/or costing systems	1.651,97
	5. Design of financial planning systems	1.238,98
	6. Configuration and implementation of management and administrative-accounting software	1.238,98
	7. Staff training in the use of implemented management and administrative-accounting software	1.651,97
	8. Preparation of annual financial statements	1.651,97
	9. Financial statement analysis	1.651,97
	10. Projection of financial statements, budgets or costs	1.651,97
	11. Application and implementation of data processing systems for accounting and financial aspects	1.651,97
	12. Design and evaluation of investment projects. Inquire

B. RECURRING TASKS
	1. Preparation of Monthly Financial Statements (does not include audit work)	330,39	495,59	825,99
	2. For work performed as STATUTORY AUDITOR (SÍNDICO) OF COMPANIES. Inquire	511,59	1.117,17	1.747,08

C. OTHER CERTIFICATIONS AND TASKS
	1. Income certifications	206,50
	2. Sales certifications	206,50
	3. Net worth certifications, etc.	206,50
	4. Certification for RE.F.O.P reimbursement request for 3 periods (includes filing of documentation with the STN)	206,50	289,10

V. AUDIT (ANNUAL AMOUNTS)

			Fees of the professionals involved
A. ANNUAL FINANCIAL STATEMENTS (examples)			Cat. 1	+ Cat. 2	+ Cat. 3
	1. For a very small company, few transactions and employees, few shareholders, simple manual systems
		Planning	231,28
		Review of controls	462,55
		Substantive testing	925,10
		Final closing procedures	231,28
		Review of financial statement preparation	462,55
		Total Audit	2.312,76

	2. Very small company, with few employees, some volume of transactions requiring more time to review documentation, simple systems
		Planning	231,28		82,60
		Review of controls	231,28		330,39
		Substantive testing	462,55		495,59
		Final closing procedures	462,55		330,39
		Review of financial statement preparation	462,55		82,60
		Subtotals	1.850,21		1.321,58
	Total Audit		3.171,79

	3. Small company, some employees, considerable volume of transactions but with simple manual systems, limited reliance on controls
		Planning	231,28	247,80	82,60
		Review of controls	231,28	412,99	371,69
		Substantive testing	693,83	660,79	825,99
		Final closing procedures	693,83	660,79	330,39
		Review of financial statement preparation	462,55	495,59	123,90
		Subtotals	2.312,76	2.477,96	1.734,57
	Total Audit		6.525,29

	4. Small growing company, a considerable volume of transactions with some processes managed through information systems, reliance on controls required in some cycles, does not consolidate.
		Planning	462,55	495,59	165,20
		Review of controls	462,55	660,79	1.115,08
		Substantive testing	462,55	495,59	825,99
		Final closing procedures	693,83	660,79	412,99
		Review of financial statement preparation	462,55	495,59	165,20
		Subtotals	2.544,04	2.808,35	2.684,45
	Total Audit		8.036,84

	5. Medium-sized company with a considerable volume of transactions and all processes managed through information systems, reliance on controls required in most cycles, does not consolidate.
		Planning	462,55	660,79	330,39
		Review of controls	925,10	991,18	1.651,97
		Substantive testing	462,55	495,59	825,99
		Final closing procedures	693,83	660,79	412,99
		Review of financial statement preparation	462,55	660,79	206,50
		Systems specialist - review of controls		1.486,77
		Subtotals	3.006,59	4.955,92	3.427,84
		Total Audit	11.390,35
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