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…
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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 … Read more
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 … Read more
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 … Read more
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 … Read more
Deadline for the 2022 Tax Fair is established
Through General Resolution (AFIP) No. 5223, the winter tax holiday for the year 2022 for the AFIP is set between July 18 and 29, both days inclusive. During such period, the procedural terms related to the application, collection and control of taxes for which it is responsible shall not be computed for the administrative working … Read more
Tax procedures – biometric data – update of amounts of different information regimes.
Registration of biometric data of individuals By means of RG (AFIP) 5218/2022, the term to exempt taxpayers from the obligation to register their biometric data before AFIP offices is extended until August 31, 2022 inclusive, in order to carry out digital transactions where such registration is a requirement. For more information on General Resolution 5218/2022 … Read more
Fintech: regulatory framework in Latin America
Recommended In recent years Latin America has become an important region for the development of Fintech at a global level, with the entry of the Brazilian company Nubank to the Stock Exchange as one of the most relevant milestones for the sector. This development in Brazil was the spearhead of the boom in the region, … Read more