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 […]
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 […]
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 […]
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, […]
Payment on account of income tax to legal entities with extraordinary revenues
One-time payment on account of income tax on extraordinary income
Reform your company’s bylaws to continue holding virtual assemblies
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 […]
IDEA 2022 Annual Tax Meeting
Andersen in Argentina participated as a gold sponsor of the event that brought together tax leaders at the Tax IDEA 2022 meeting.
AFIP – Extension to September 30 for Income Tax, Personal Property and Permanent Payment Plans
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 […]