The measure covers Profits, Personal Assets and Cedular taxes. These are the new filing and payment dates for those taxes.
Just as I had anticipated Ambitthe Federal Administration of Public Revenues (AFIP) formalized this Friday the extension of the deadlines for the presentation of affidavits and payment of the Income Tax and Personal Assets of individuals and undivided successions and of the scheduling tax.
It did so through General Resolution 5367/2023 that was published today in the Official Gazette and that set as new presentation dates of the declarations on June 22, 23 and 26, while the new payment dates They will be on the 23rd, 26th and 28th, in both cases, as appropriate to the completion number of the CUIT of each taxpayer, namely:
- 0, 1, 2 and 3: presentation date, June 22 and payment, June 23.
- 4, 5 and 6: presentation date, June 23 and payment, June 26.
- 7, 8 and 9: presentation, June 26 and payment, the 28.
Who must present the DDJJ
The AFIP determined that The obligation to present the sworn declaration of the Personal Assets Tax will apply to encumbered assets whose value exceeds $11,282,141.08, and specified that “the house will not be included in the tax to the extent that it is less than $ 56,410,705.41.”
The affidavits corresponding to the scheduling tax will have the same terms as those of Profits and both are carried out through the service with tax code Gains Human Persons-Integrated Portal.
In the case of Personal propertythe presentation will be made through the web service with tax code Bienes Personales Web.
Source: Ambito
