AFIP – Request for reduction of Income Tax Advances. Special procedure. RG 5246/2022 establishes a special procedure applicable to requests for the option to reduce income tax advances, for taxpayers whose base amount for the calculation exceeds $ 50 million and request a reduction of more than 10% of the amount of the original advance … Read more
Public and private employers in the health sector will continue with the benefit of the exemption of 75% of employer contributions to the SIPA until 02/28/2023. PEN Decree 577/2022, effective as of 09/01/2022, establishes a new six-month extension to the differential treatment granted by PEN Decree 300/2020 within the framework of the Sanitary Emergency.
Gross Income for local taxpayers of CABA – Schedule of due dates for the annual tax return for the 2021 tax period.
The Single Tax Registry – Arbitration Commission is established. Federal Register for Buenos Aires and Tucumán. Through RG (CA) 10/2022, the Arbitration Commission establishes that as from 10/1/2022 the Single Tax Registry for taxpayers of the Multilateral Agreement based in Buenos Aires and Tucumán will become effective. We remind you that the Single Tax Registry … Read more
AFIP – Tax Planning. Suspension of the Information Regime. By means of RG 5254, the AFIP provides for the suspension for 60 calendar days of the application of the Tax Planning Information Regime established by RG 4838. The entry into force of the aforementioned standard is as of 1/9/2022. ARBA – Forfeiture. Modifications in the … Read more
Min. of Economy adjusts interest rates to current economic conditions leaving automatic update schemes without effect.
A Joint Resolution of the Ministry of Labor, the Ministry of Economy and the Ministry of Social Development lists the social, educational and employment programs included and establishes the scope of benefits to be granted in each case. It also establishes the basis for determining the required net payroll increase and creates a Follow-up Committee … Read more
Taxability of certain foreign income obtained by corporations without substance. The Executive Branch of Uruguay (EP) released the bill introducing new provisions in the Income Tax on Economic Activities (IRAE) to comply with the commitment assumed with the European Union (EU) and to adjust some aspects that could be considered potentially harmful and encourage unfair … Read more
CABA – A transitory regularization regime for certain tax obligations is established. Through Resolution No. 26262/2022, the AGIP establishes a regularization regime for taxes owed, including Real Estate Tax; Vehicle Patents in General; Contribution for Advertising; Stamp Tax and Gross Income Tax. Tax debts whose maturity date was prior to August 1, 2022 may be … Read more
Money Laundering – Regulation of Law 27,679 Incentive to Argentine Investment, Construction and Production. Decree 556 defines that the scope of the concept of resident shall be that established in accordance with the Income Tax Law. It also establishes that the excise tax will be determined on the value of the holding declared, expressed in … Read more
