The regulatory universe that regulates various tax issues is broad. To which must be added those that, without being strictly tax, are linked to the treasury – taxpayer relationship.
EARNINGS
- Determination of the amount of advance payments and extension of the maturity of the first
Through the General Resolution 5,600 (BO 11/11/24), ARCA regulated the procedure for determining advance payments of Income Tax corresponding to the 2024 fiscal period, of individuals and undivided estates, replacing the provisions of RG 5,211.
The procedure in brief includes these steps:
- From the net result before personal deductions updated by the variation in the Consumer Price Index (CPI) between the months of January and June 2024, the personal deductions that would have been computed in said period will be subtracted, updated by the coefficient 6 .8434.
- The corresponding tax rate will be applied to the resulting net taxable profit based on the section of the progressive tax scale, according to the values established by Law 27,743.
- The concepts provided for in points i) to vi) of the last paragraph of the aforementioned section will be deducted from the tax thus determined – if applicable. a) of art. 3° of RG 5,211, updated by the variation of the Consumer Price Index (CPI) between the months of January and June 2024.
Likewise, this rule postponed the expiration of the 1st advance payment, which would have expired in mid-November, until 11/25/5 for all taxpayers and the amount of the parameter referred to the calculation base provided for in RG 5,246 was updated for the purposes that taxpayers and those responsible are included in the special advance payment reduction procedure established in said standard.
RHF
Source: Ambito
