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 […]
AFIP: Extension of the deadline for Income Tax returns closing 12/2021 – Access to systems and web services
Deadlines are extended for taxpayers and/or responsible parties to…
New deadline for accessing the income tax and personal assets tax mini-plan

The deadline for taxpayers to apply for adhesion to the Mini Plan -RG (AFIP) 4959- is extended to 7/31/2022….
Profits – Personal Assets – Informative DJ 2021

By means of RG (AFIP) 5204/2022, the gross annual earnings from which employees in a work relationship with the company are allowed to earn $ 3,700,000 are increased to…
New Minimum Living and Mobile Wage Amounts

The new amounts of the Minimum Living and Mobile Wage are established for…
Income Taxes – Personal Assets and Shares and Stockholdings – PBA Adhesion to the Regime for the Promotion of the Knowledge Economy

By means of Decree 298/2022, amendments to the Income Tax Law are…
The Courts postponed Income Tax and Personal Property Tax due dates throughout the country.

The ruling endorsed the protection of more than 20 Professional Councils, which adhered to the action of the CABA Council against the AFIP. The extension will be effective until July 12. The Professional Councils demanded an extension of the due dates because AFIP enabled the applications and web systems, without respecting the 60 days that […]
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 […]
AFIP – Extension for the filing and payment of tax returns corresponding to tax period 2021

The deadline for the filing of tax returns and their payment is extended for Income Tax, Cedular Tax and Personal Property Tax corresponding to the 2021 tax period. By virtue of the precautionary measure issued by the Federal Court with respect to the suspension of the maturities established in General Resolution No. 5,192 that operated […]