CABA – A transitory regularization regime for certain tax obligations is established.

Through Resolution No. 26262/2022, the AGIP establishes a regularization regime for taxes owed, including Real Estate Tax; Vehicle Patents in General; Contribution for Advertising; Stamp Tax and Gross Income Tax.

Tax debts whose maturity date was prior to August 1, 2022 may be included, as well as those tax credit plans that have become null and void or expired prior to the same date.

Also excluded from the plan are the debts regularized in the current facility plans, fines of any nature applied by the AGIP, debts of taxpayers and/or responsible parties who have filed for reorganization proceedings or declared bankruptcy, debts corresponding to collection agents for taxes withheld or collected and not deposited and debts arising from the omission of withholding or collection to which the referred agents were obliged, among others.

The nominal amount to regularize may not exceed, for each lien, the sum of three hundred and twenty thousand five hundred and fifty pesos ($320,550.-).

The term for the acceptance is from September 15, 2022 to December 15, 2022.

For more information about resolution 262/2022 click here. click here .