New real estate valuation criteria in IBP. New version of RG 830 application

By means of Ruling 1/2022, AFIP revokes Ruling 1/2018, with respect to the criteria established for the determination…
Personal Assets – Extension of the repatriation deadline

The term for taxpayers to repatriate the financial assets resulting from the five percent (5%) of the taxable income is extended until May 31, 2022, inclusive….
AGIP. Permanent payment plan for taxpayers in bankruptcy and bankruptcies

Permanent payment facilities plan for obligations corresponding to taxpayers that are in reorganization proceedings or have been declared bankrupt. A payment facilities plan is established, of a permanent nature, with respect to tax obligations in arrears and their accessories, verified or in the process of verification in bankruptcy or insolvency proceedings, whose application, collection and/or […]
Extension to report deductions for 2021. Employees in a relationship of dependency

The deadline for employees, retirees and actors in a relationship of dependency is extended until April 13, 2022….
Extension of several dates by AFIP. Causes for deferred VAT deferral

AFIP again extends the deadline for regularization of income tax and personal income tax obligations, in up to three installments, to May 31, 2022.
Savings in Personal Assets Tax due to repatriation of assets

The Personal Property Tax Law imposes an increased tax rate on the assets owned by an Argentine resident abroad with respect to the assets owned in Argentina.
Modification of the VAT reimbursement system for Exports – Adequacy of ARBA procedures

As from 01.07.2022, exporters must submit their VAT tax credit refund applications through the VAT refund service…
The determination of the activity for the payment of employer’s contributions: services or industry?

The AFIP claimed differences for employer contributions, considering that the company had incurred in an incorrect classification under Decree No. 814/01.
Admissibility of the deduction of clothing expenses for income tax purposes

When liquidating and canceling income tax, the taxpayer deducted certain clothing expenses from the income tax…
AFIP: Extension of deadlines Moratorium 2021. Update of Amounts of the IIGG Withholding Regime – Mendoza: Adhesion to SIRCAR – SIPA Ceilings

The terms of the Tax Relief and Moratorium Law 2021 are extended.