Income Tax Infotype (0389)
Definition
In this infotype (0389) you enter relevant data in order to calculate Income Tax.
The data in this infotype is necessary to calculate Income Tax. If you do not maintain this data, the employee is rejected in payroll.
Structure
Collection Agent
In this field you indicate whether the employer acts as the income tax collection agent.
Allocation
In this field you indicate if the employer has decided to apportion extra earnings to the employee for income tax calculation.
Employee has CUIT (Taxpayer Identification Number)
The CUIT or CUIL number must figure in the Annual Income Tax Declaration. For this reason you must determine if the employee possesses a CUIT or not.
Limit 30%
In this field you indicate if the employee has decided to establish a 30% limit or not for the deduction originating from the calculation of income tax.
Minimum Non Taxable Loss
This field is used for those employees for whom the minimum non taxable should not be calculated.
Non Deduction Certificate
You use this field for those employees who have obtained the special Non Tax Deduction Certificate.
See also: 
Non Deduction Certificate
Expenditure and Work Continuity
You use this field to determine which tables will be used for the employee’s final Income Tax run.
DGI Agency (Internal Revenue Service)
If the employee has a CUIT number, the entry in this field is important for the Annual Income Tax Declaration (Form 649).