This general resolution seeks to facilitate compliance with tax obligations, granting an additional period for the presentation of sworn returns and payment of value-added and income taxes.
In this case, the presentation may be made until the same day of the immediately following month or subsequent business day, if the latter is a holiday or non-business day.
Through the General Resolution 5437/2023the Federal Public Revenue Administration (AFIP) established an optional regime for filing sworn declarations and payment of value added and income taxes whose maturities operate during the month of January of each year.
The regime is directed to micro and small businesses, as well as small taxpayers, who may choose to postpone the expiration of these obligations until the business day immediately preceding the first date established in the expiration schedule established by the AFIP for identical obligations maturing in the month of February of the year for which the option is exercised.
Requirements to access the new regime:
- Do not record non-compliance in the presentation of the sworn declarations of each tax.
- Enter a payment on account for each obligation detailed in article 4.
- The amount of said payment on account will be determined automatically by the AFIP, considering for this purpose certain parameters in the Agency’s databases.
The regime may be exercised annually during the period between December 27 of each year and the business day immediately preceding the first expiration date that operates in the month of January of the following year.
The exercise of the option rwill be definitive and will include all the taxes provided in this general resolution in charge of the taxpayer in question.
In addition to this regime, The general resolution also establishes a special deadline for the presentation of the sworn statements corresponding to the information regimes established by the AFIP, whose expiration is set for the month of January of each year. In this case, the presentation may be made until the same day of the immediately following month or subsequent business day, if the latter is a holiday or non-business day.
In summary, this general resolution seeks to facilitate compliance with the tax obligations of micro and small businesses, as well as small taxpayers, granting an additional period for the presentation of sworn returns and payment of value added and income taxes.
Source: Ambito
