The Federal Public Revenue Administration (AFIP) yesterday made official the definition of an extraordinary advance of Profits to large taxpayers to finance the two income reinforcements of $47,000 that informal workers will receive in October and November, through General Resolution 5424/2023 published in the Official Gazette.
The rule establishes a payment on account of Income Tax by financial intermediation and insurance services entities, except those registered as social works or payment service providers before the Central Bank, which “in the sworn declaration of the fiscal period 2022 or 2023, have reported a tax result that is equal to or greater than $600 million, without applying the deduction for tax losses from previous years.”
Payment in three installments
Furthermore, the resolution specifies that “the amount of the payment on account will be determined by applying the 15% rate on the tax result – without applying the deduction of tax losses from previous years – of the fiscal period immediately preceding the one to which the payment will be imputed. payment on account”. The regulations specify that the payment on account will be paid in three equal and consecutive installments,
Source: Ambito
