The personal property tax is a direct tax that taxes the ownership of real estate, personal property and securities located in the country and abroad.
Through General Resolution 5515/2024 of the Federal Public Revenue Administration (AFIP), published this Friday in the Official Gazette, the deadline for the presentation of the sworn declaration and payment of the personal property tax for Micro, Small and Medium Enterprises was extended
This resolution extends the deadline for Micro, Small and Medium Enterprises (MSMEs) to present the sworn declaration and enter the balance of the personal property tax corresponding to the shares or participations in their capital.
Who does it apply to?
The resolution applies to MSMEs that are included in article 30 of General Resolution No. 2,151, its modifications and supplements. According to the official text, they must have a “MSME Certificate” from the former Secretariat of Entrepreneurs and Small and Medium Enterprises of the Ministry of Production and Labor.
The corresponding characterization must be recorded in the “Registration System“on the date of entry into force of this resolution.
What are the new deadlines?
The presentation of the sworn declaration and the payment of the tax must be made until the following dates, according to the termination of the Unique Tax Identification Code (CUIT) of the person responsible:
CUIT Termination | Presentation date | Payment date
- 0, 1, 2 and 3 | 08/12/2024, inclusive | 08/13/2024, inclusive
- 4, 5 and 6 | 08/13/2024, inclusive | 08/14/2024, inclusive
- 7, 8 and 9 | 08/14/2024, inclusive | 08/15/2024, inclusive
When does the resolution come into effect?
- The resolution comes into force on the day of its publication in the Official Gazette.
What is personal property tax?
The personal property tax is a direct tax that taxes the ownership of real estate, personal property and securities located in the country and abroad. MSMEs must declare and pay this tax for shares or participations in their capital.
How can I obtain the “MSME Certificate”?
You can obtain the “MiPyME Certificate” through the website of the Secretariat of Small and Medium Enterprises and Entrepreneurs: https://www.argentina.gob.ar/produccion/registrar-una-pyme/que-es-una- SME
How can I register my characterization in the “Registration System”?
You can register your characterization in the “Registration System” through the AFIP website: https://auth.afip.gob.ar/
Source: Ambito
