ARBA. Balance offsetting and digital replay claim. Modifications. Simplified Regime II.BB. Automatic registration and deregistration

The systemic controls for the request of compensations of debit and credit balances are adapted…
AFIP. Accelerated amortization benefit for “Compliant”. SIRCREB. New access to the system. ARBA: Payment plan for collection agents

It establishes the conditions and the procedure for the subjects that have the status of “compliant”…
Gross income: Entre Ríos and Jujuy. Collection, withholding and collection system

Certain exclusions to the Collection Regime are incorporated to the regime on bank accreditations…
Latam Energy Magazine Corporate and M&A

We share our LATAM Corporate Insights publication, a document containing a country-by-country guide to the opportunities and main legal and tax trends related to the energy sector in the region. See guide This guide has been prepared by the different members and collaborators that make up the technical committee of our Corporate and M&A service […]
AFIP – Modifications to the system of information on motor vehicle sales transactions

On May 1, 2022, the values from which the sale of used automobiles is subject to the sales tax regime will increase to…
REPRO II

The Repro II benefit is extended to April 2022, and the deadline for enrollment and the guidelines to be considered for applying pre-selection criteria are established.
Gross Income exemption case on electric power generation

The Province of Chubut notified the taxpayer to pay the gross income tax on the generation of electricity for the Wholesale Electricity Market (MEM).
Tax incentive regime for capital goods until 12/31/2027
The aforementioned regime applicable to legal entities is reestablished until December 31, 2027, inclusive….
Difference in tax rates due to the location of the productive establishment

Once again, the Supreme Court of Justice of the Nation has ruled in favor of a taxpayer, who questioned the constitutional validity of the provincial regulation…
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 […]