AFIP. Income Tax and Personal Property Tax payment facilities. Enabling the application “Mi AFIP” | ARBA. Single Tax Registry – Federal Register for Buenos Aires.

Income Tax and Personal Property Tax Payment Plan. Extension of the best conditions in the permanent facilities regime.

Through RG 5265, AFIP extends to 10/31/2022 the possibility of adhering to the payment plan implemented by RG 4057. By means of the same, it is recalled, individuals may regularize the balances resulting from the Income Tax and Personal Property Tax returns, as well as their compensatory interest and fines. Such obligations may be regularized in up to three (3) installments, with a payment on account of 25% at the financing rate provided for in the aforementioned regulation without considering the risk category (SIPER) provided that they are categories A, B, C and D (excluding category E).

On the other hand, the best conditions established in the permanent payment facilities regime provided by RG 4268 (which includes tax, social security resources and customs obligations) are also extended until 10/31/2022, regarding the maximum number of plans, installments and financing interest rate, as well as the possibility of adhering to the plan regardless of the risk category (SIPER) in which the taxpayer is included, provided that they are A, B, C and D (category E is excluded).

For more information about RG 5265 please click here .

Validation of “Biometric Data” through the mobile application “My AFIP”.

Through RG 5266, AFIP enabled, as from October 3, 2022, the possibility for taxpayers to validate their identity through the mobile application “Mi AFIP” by means of facial recognition biometric authentication factors, without the need to go to the offices of this Federal Administration.

This functionality will coexist with the “Registration of Biometric Data”, the latter being an alternative method of exception in situations where it is not feasible to validate the identity through the use of the aforementioned application.

Taxpayers and/or responsible parties duly exempted from the obligation to register their biometric data under the exceptions published during the pandemic, must validate their identity until March 31, 2023, inclusive.

For more information about RG 5266 please click here .

Taxpayers located in the Province of Buenos Aires are incorporated to the Federal Registry.

By means of NR 23/2022, ARBA provides for the incorporation as from 10/1/2022 of the taxpayers of the tax on gross income – Multilateral Agreement with jurisdiction in the province.

Said taxpayers will be included ex officio in the “Registro Único Tributario – Padrón Federal” with their registered data. If modifications are required, they must be made through AFIP’s “Registration System” Service. All registration, data modification and termination procedures must be carried out there. A unified Registration Certificate will be obtained from the above mentioned system.

For more information on resolution 23/2022 please click here.