Belen 
The Single Tax Registry – Arbitration Commission is established. Federal Register for Buenos Aires and Tucumán. Through RG (CA) 10/2022, the Arbitration Commission establishes that as from 10/1/2022 the Single Tax Registry for taxpayers of the Multilateral Agreement based in Buenos Aires and Tucumán will become effective. We remind you that the Single Tax Registry … Read more
AFIP – Tax Planning. Suspension of the Information Regime. By means of RG 5254, the AFIP provides for the suspension for 60 calendar days of the application of the Tax Planning Information Regime established by RG 4838. The entry into force of the aforementioned standard is as of 1/9/2022. ARBA – Forfeiture. Modifications in the … Read more
Min. of Economy adjusts interest rates to current economic conditions leaving automatic update schemes without effect.
A Joint Resolution of the Ministry of Labor, the Ministry of Economy and the Ministry of Social Development lists the social, educational and employment programs included and establishes the scope of benefits to be granted in each case. It also establishes the basis for determining the required net payroll increase and creates a Follow-up Committee … Read more
Taxability of certain foreign income obtained by corporations without substance. The Executive Branch of Uruguay (EP) released the bill introducing new provisions in the Income Tax on Economic Activities (IRAE) to comply with the commitment assumed with the European Union (EU) and to adjust some aspects that could be considered potentially harmful and encourage unfair … Read more
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 … Read more
Money Laundering – Regulation of Law 27,679 Incentive to Argentine Investment, Construction and Production. Decree 556 defines that the scope of the concept of resident shall be that established in accordance with the Income Tax Law. It also establishes that the excise tax will be determined on the value of the holding declared, expressed in … Read more
Changes in the Import System from SIMI to SIRA. Replacement of the current SIMPES with SIRASE. Through Joint General Resolution 5271/2022 (AFIP – Secretariat of Commerce), in order to strengthen preventive control actions, follow-up and monitoring of the foreign trade operations involved, the current SIMI is replaced by the SIRA (Import System of the Argentine … Read more
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 … Read more
There was no success in the negotiation for the signing of a bilateral intergovernmental agreement (IGA) between the Internal Revenue Service (AFIP) and the U.S. federal tax collection agency, the Internal Revenue Service (IRS), for the automatic exchange of financial information. This has frustrated the Argentine government’s expectations of receiving packaged online information on Argentines … Read more
