The resolution establishes new exceptional due dates for 2024 income and personal property tax advances, facilitating a more flexible schedule for individuals and undivided estates.
Following the dissolution of the Federal Administration of Public Revenue (AFIP), the National Customs Collection and Control Agency (ARCA) modified the deadlines for the payment of advances of the income tax and about the personal property corresponding to the year 2024 for individuals and undivided estates.
The main changes introduced by the General Resolution 5592/2024 published this Friday in the Official Gazette are the new expiration dates for advances divided according to the termination of the taxpayer’s CUIT. This means that not all taxpayers will have the same time to pay.
At the same time, the deadline for submitting the sworn declaration annual tax return due in May to file the annual income tax return. It also mentions that some forms of payment for the first advance are temporarily suspended, such as automatic debit and telephone payment with a credit card.
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This is how the dates were
Income Tax:
Five advance payments were defined for the 2024 fiscal period. The expiration dates vary depending on the termination of the taxpayer’s CUIT.
First Advance:
- CUIT Termination 0-3: 11/13/2024
- CUIT 4-6 Completion: 11/14/2024
- CUIT 7-9 Completion: 11/15/2024
Second Advance:
- CUIT Termination 0-3: 12/13/2024
- CUIT 4-6 Completion: 12/16/2024
- CUIT 7-9 Completion: 12/17/2024
Third Advance:
- CUIT Termination 0-3: 02/13/2025
- CUIT 4-6 Completion: 02/14/2025
- CUIT 7-9 Completion: 02/17/2025
Fourth Advance:
- CUIT Termination 0-3: 03/13/2025
- CUIT 4-6 Completion: 03/14/2025
- CUIT 7-9 Completion: 03/17/2025
Fifth Advance:
- CUIT Termination 0-3: 04/14/2025
- CUIT 4-6 Completion: 04/15/2025
- CUIT 7-9 Completion: 04/16/2025
Personal Property Tax
The expiration dates of the first and second advance for the 2024 fiscal period were modified, on an exceptional basis, given that they originally expired in August and October 2024.
First advance
- CUIT Completion 0-3: 10/14/2024
- CUIT 4-6 Completion: 10/15/2024
- CUIT 7-9 Completion: 10/16/2024
Second Advance:
- CUIT Termination 0-3: 11/13/2024
- CUIT 4-6 Completion: 11/14/2024
- CUIT 7-9 Completion: 11/15/2024
The resolution comes into effect from the date of its publication in the Official Gazette and was signed by Florence Lucila Misrahifederal administrator of ARCA.
Source: Ambito
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