The decision was made for “tax administration reasons” and was reflected in General Resolution 5147/2022, published today in the Official Gazette.
“Tax administration reasons advise establishing, as an exception, February 23 as the due date for compliance with the determination or payment of certain tax obligations with original due dates set for February 24 and 25,” the agency said in the recitals of the standard.
The Value Added Tax (VAT) obligations for the Unique Tax Identification Keys (CUIT) completed in 8 and 9 and the PAIS taxes (For an Inclusive and Solidarity Argentina) are included in the shifting of the expiration dates, on the liquid fuels and carbon dioxide, on bank credits and debits and on movie theater tickets.
In the specific case of VAT, the measure includes for the general regime, the presentation of the affidavit and payment of the resulting balance corresponding to the fiscal period January 2022.
For micro and small businesses (MSMEs), the deferred income from the balance resulting from the tax return for the November 2021 fiscal period and the filing of the tax return for the January 2022 fiscal period.
For agricultural activity, the presentation of the affidavit for the fiscal period January 2022 and the annual income of the tax corresponding to fiscal years ending in January.
Regarding the PAIS tax, the advance is for the income of the perceptions practiced between February 16 and 22.
In the case of the Tax on Liquid Fuels and Carbon Dioxide, the date for the advance payment regime was modified.
Regarding the Tax on Credits and Debits in Bank Accounts and Other Operations, the resolution modified the date for the payment of the sums received and the amount corresponding to the accrued own tax, corresponding to the period between February 16 and 22.
Lastly, the date of payment of the Tax on Tickets for Cinematographic Shows corresponding to locations or tickets delivered between February 16 and 22 was brought forward.
Source: Ambito
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