The AFIP extends the deadline for the presentation of sworn declarations and the payment of tax obligations due between December 18 and 21, 2023. The reasons are in the note.
Through General Resolution 5467/2023 of the Federal Public Revenue Administration (AFIP) published this Tuesday in the Official Gazette, it was confirmed that the deadline for the presentation of sworn declarations and payment of tax obligations with maturities between December 18 and 21, 2023.
The resolution is justified by the inclement weather that recently affected the Buenos Aires Metropolitan Area (AMBA) and to various areas of the interior of the Province of Buenos Aires. These climatic phenomena caused the interruption of the supply of electricity, telephone and internet, which made it impossible for some taxpayers to comply with their tax obligations in time and form.
The resolution establishes that the obligations to submit sworn statements and/or pay -except for installments of payment facility plans- with due dates between December 18 and 21, 2023, borne by taxpayers with tax domicile in the City Autonomous Community of Buenos Aires and in the Province of Buenos Aires, they will be considered completed on time as long as they are executed until December 22, 2023, inclusive.
The general resolution will come into force on the day it is issued, that is, December 26, 2023.
In summary, the general resolution of the AFIP extends the deadline for the presentation of sworn declarations and the payment of tax obligations due between December 18 and 21, 2023, in response to the inclement weather that recently affected the AMBA and various interior areas of the Province of Buenos Aires.
Source: Ambito
