By means of RG (AFIP) 5211/2022, the normative text that regulates the determination and payment of income tax advances is replaced. Likewise, the amount from which the obligation to make advance payments is generated is updated for the following taxpayers:
– Corporations: the new amount is $ 2,500 as from the 2023 tax period.
– Individuals and undivided estates: the amount is $ 5,000 as from the 2022 tax period.

RG AFIP
Finally, the AFIP Electronic Wallet is incorporated as a means of payment of the advances.
General habilitation of the VAT Integrated Recovery System (SIR) for exporters
By virtue of the provisions of RG (AFIP) 5212/2022, the authorization of the System is postponed to 11/1/2022. Integral VAT Recovery System (SIR) to process refund requests attributable to export and similar operations.
AFIP also states that the SIR has been available since April 2022 so that interested parties can interact with the system and prepare the corresponding applications, which will remain in draft status, without allowing them to be sent.

RG AFIP
New amounts for income tax advances for the 2022 tax period. By means of RG (AFIP) 5213/2022, the amount from which the obligation to pay advance payments of Personal Property Tax for the 2022 tax period and subsequent periods is updated to $ 5000, – the amount from which the obligation to pay advance payments of Personal Property Tax for the 2022 tax period and subsequent periods is generated.
These provisions are effective as of the date hereof.