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

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

Fintech: marco regulatorio en América Latina

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

Reform your company’s bylaws to continue holding virtual assemblies

asambleas virtuales

Companies registered with the IGJ In 2020, the General Inspectorate of Justice (IGJ) issued General Resolution IGJ 11/2020 in order to authorize, under certain requirements, the remote holding of meetings of the administrative or governing body of companies, civil associations or foundations, even when not provided for in the bylaws and while the free movement … Read more

AFIP – Extension to September 30 for Income Tax, Personal Property and Permanent Payment Plans

Pagos de Ganancias

Extension of Income Tax Payment: AFIP – Extension to September 30 in the payment plans of income, personal property or permanent payment plan. By means of General Resolution 5243/2022, the AFIP extended to 9/30/2022 the deadline for the cancellation of income tax and personal property tax obligations (RG 4057-AFIP). The agency also extended for two … Read more

Transitional AGIP Payment Plan

Plan de Pagos

AGIP- New Transitory Payment Facilities Plan. Permanent Plan, application of obligations susceptible to regularization Resolution MHFGC (CABA) 4323/2022 establishes a temporary payment plan and modifications to the permanent payment plan. Effective as of 9/15/2022. Transitional Payment Plan: A temporary payment plan is established between 9/15/2022 and 12/15/2022, both dates inclusive, in up to 6 equal, … Read more