The measure was published in the Official Gazette. The agency also defined a special payment of an amount on account due in August 2024.
The AFIP made the measure official through the General Resolution No. 5548/24.
Ignacio Petunchi
The Federal Public Revenue Administration (AFIP) established the postponement of the deadline for the submission of sworn statements and the payment of the balance of the Income Tax, Personal Property and Cedular corresponding to fiscal period 2023.
The measure was published in the Official Gazettethrough the General Resolution No. 5548/24with the aim of facilitating compliance with tax obligations for taxpayers and those responsible. body also defined a special payment of an amount on account due in August 2024.
Earnings, Personal Property and Cedular: until what date can they be filed and paid?
- CUIT ending 0, 1, 2 and 3: filing date 09/18/2024 / payment date 09/19/2024.
- CUIT 4, 5 and 6 endings: filing date 09/19/2024 / payment date 09/20/2024.
- CUIT 7, 8 and 9 endings: filing date 09/20/2024 / payment date 09/23/2024.
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AFIP established a special income of an amount on account
The regulations also allow taxpayers and those responsible to establish special income amounts on account of Income and Personal Property taxes. The same will be determined applying 40% on the calculation base for advances for 2023.
Taxpayers may choose to make the payment on account when they consider that the amount to be paid will exceed the amount of the obligation. The agency established that the payment due date schedule will be as follows:
- CUIT ending 0, 1, 2 and 3: payment date 08/26/2024
- CUIT 4, 5 and 6 endings: payment date 08/27/2024
- CUIT 7, 8 and 9 endings: payment date 08/28/2024
AFIP Facility Plan
Those who submit their tax returns and payments in a timely manner, will not be obliged to establish special income amounts and may present the payment facility plan. expiration dates established are:
- CUIT ending 0, 1, 2 and 3: payment date 08/26/2024
- CUIT 4, 5 and 6 endings: payment date 08/27/2024
- CUIT 7, 8 and 9 endings: payment date 08/28/2024.
It is important to clarify that those who do not regularize assets in the Asset Regularization Regimemay carry out the demonstration of the option to join and pay the initial amount of the Special Regime for Income Tax on Personal Property (REIBP)) until the dates indicated.
Source: Ambito
