Income Tax. Personal Property Tax. Payment facilities regime
By Decree 660/2021, the “Registradas” program was created with the purpose of encouraging the registration of female employees in private homes. The registration period for this program will remain open until 12/31/2021.
The term to regularize Income Tax and Personal Property Tax obligations corresponding to the 2020 tax period, through the Payment Facilities Plan that provides for a payment on account of 25% of the debt and 3 financed installments and that was in force until September 30, 2021 (RG 4057), is extended until November 30, 2021. Likewise, the SIPER category in which the taxpayer is included will not be considered, as long as it is category A, B, C or D.
> For more information on General Resolution 5080/2021 click here.
Monotax. Strengthening and relief program. Extension
The benefits established by the Tax Relief Law and the Tax Sustainability and Inclusion Law are extended until November 30, 2021 for taxpayers who have opted to remain in the Regime or, being excluded and discharged in the General Regime, opt to re-enter. Likewise, it also applies to the adhesion to the debt regularization regime for small taxpayers.
Finally, the filing of the corresponding VAT and Income Tax Returns is postponed until December 20, 2021, considering the presumed tax credit and the deductions provided for by the Tax Relief Law.
> For more information on General Resolution 5079/2021 click here.
Chaco replaces the system of payment on account of the Gross Income Tax
The Province of Chaco modifies the regime of payments on account of gross income tax and additional 10%, applicable to:
a) Taxpayers based in other provinces who enter merchandise, processed goods in general or primary products to be commercialized in the Province of Chaco, and are not registered in this jurisdiction.
b) Taxpayers based in other provinces, registered in this Jurisdiction, entering meat and primary products to be commercialized in the Province of Chaco.
Payments on account shall be settled, once the taxable base has been determined, by applying the following rates:
– Marketing of products in general 3%
– Meat marketing 1%.
• Comercialización de productos primarios 0,75%
To the resulting tax, an additional 10% must be added.
This Resolution became effective as of 09/27/2021.
> For more information on the payment system of the Province of Chaco click here.
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