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Internal Taxes (Cigarettes) – Tax on Comb. Liquids and Diox. Carbon – Special Income Period

It is established that the obligations corresponding to the second ten-year period for the month of December 2021 for Internal Taxes (Cigarettes) and Emergency Additional Tax on Cigarettes, may be paid exceptionally up to and including December 28. The same term is established with respect to the second advance payment corresponding to the month of December 2021 for Taxes on Liquid Fuels and Carbon Dioxide. > For more information on General Resolution 5118/2021 click here.  

Procedure. Extension for the Mandatory Registration of Biometric Data

The exemption provided by RG 4699 regarding the obligation of taxpayers and responsible parties to register biometric data (signature and photo) before AFIP offices is extended until March 31, 2022. It should be noted that the original deadline was December 31, 2021. > For more information on General Resolution 5120/2021 click here.  

Arbitration Commission. The Ordinance Text of General Resolutions is updated.

The Arbitration Commission of the Multilateral Agreement replaces the “Text of Ordinance” in force, to be applied during the year 2022. The relevant resolutions issued during the year 2021, the maturities for obligations as from January 2022, and the corresponding arrangement of the articles are incorporated. > For more information on General Resolution C.A. No. 19/2021 click here.  

IGJ – Registration of family business protocols

By means of R.G. (IGJ) 19/2021, the Public Registry in charge of the Inspectorate General of Justice will proceed to register on a voluntary basis the family business protocols for the commercial companies registered under it, which must be subscribed by the partners who are related by blood and/or affinity. The protocol must be formalized by public deed or private instrument with certified signature and its registration must be requested by the administrative body, expressly stating that it is for publicity purposes only and its registration does not imply presumption of general knowledge or presumption of legality. > For more information on General Resolution 19/2021 click here.[/et_pb_text][/et_pb_column][/et_pb_row][/et_pb_section]