ARBA – New Regime for Regularization of Debts

A regime is established to regularize tax debts arising from Real Estate, Motor Vehicles and Gross Income Taxes; which are in preliminary proceedings, due or accrued, held by taxpayers from January 1, 2022 to December 31, 2022 (both dates inclusive). Taxpayers wishing to avail themselves of this regime may do so from June 1, 2022 […]

Tax relief for small taxpayers and the self-employed

New parameters of annual gross income for single taxpayers: increase of special deduction for self-employed workers in income tax. By means of Law No. 27,676, enacted in a special edition in the Official Gazette on 07/04/2022, as well as its regulation through General Resolution (AFIP) No. 5,226/2022, new annual invoicing parameters were established as of […]

Advance income tax payments – VAT recovery (SIR) – Personal Assets

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 […]