Tax package: deadline for advance payment of Personal Property Tax expires

Taxpayers of the Personal Property Tax who have adhered to the benefit of advance payment provided for in the tax package They will have to pay the initial payment of 75% and join the regime.

This is one of the benefits provided for those who decide to pay the tax in advance for 5 fiscal periods, for which it has been allowed to include assets externalized in the whitening.

After paying, taxpayers must adhere to the Special Regime of Income on Personal Property (REIBP).

The tax agenda of the week

On the other hand, this week’s due date schedule includes:

• Personal Income Tax, financial income tax and personal property. Between Wednesday, September 18 and Friday, September 20, depending on the CUIT number ending, the deadline schedule for people to file the 2023 fiscal year tax return is extended. The resulting balance must be paid by the following day.
• Special Regime for Income from Personal Property (REIBP). On Thursday 19th, the deadlines begin, according to the CUIT number, to comply with the initial payment of 75% and to express the option to join the regime of non-regularized assets through Title II of Law 27,743.
• Income Tax. Companies, businesses or sole proprietorships, Trusts and others that close their fiscal year in April must submit the annual tax return form due by Tuesday 17, according to the CUIT number. The rest of the companies must pay the corresponding advance on the same date.
• Value Added Tax (VAT)On Tuesday the 18th, the deadlines begin, according to the CUIT number ending, for the presentation of the sworn declaration and the payment of the resulting balance corresponding to the period August 2024.
• Monotributo. Until Friday 20th, small taxpayers must comply with the payment of the tax and, if applicable, the fixed personal contributions of the monthly obligation for September 2024.
• Moratorium. Once the second stage of the adhesion is over, the third stage of the tax obligations regularization regime provided for in Law 27,743 is extended until October 14. In this stage, a 50% interest forgiveness is foreseen. Payment in cash or up to 3 installments is extended until October 14, but with less benefits in the next two stages (30 days each). Afterwards, the possibility to adhere to the payment plan will remain open until December 31.

AFIP authorized the payment of taxes with dollars

The Federal Public Revenue Administration (AFIP) enabled a new payment option for the Asset Regularization Regime. Now, taxpayers will be able to carry out the Mandatory advance payment of 75% of the Special Regularization Regime through an International Bank Transfer (IBT) in US dollars, and also the remaining balance.

For advance payment the last transfer must be ordered before September 30, in the case of the first stage. It should be remembered that it is possible to externalize in stages, with the last transfer defining the tax rate to be paid (5%, 10% or 15% as the case may be).

The taxpayers must comply with the procedure established by the AFIP and ensure that transfers are ordered at the bank of origin abroad, before the due dates established for each stage.

In turn, They must cancel the remaining balance of the special tax and, if necessary, enter the outstanding balance of the advance payment increased by 100%, with the same criteria, that is, ordering the transfer before the corresponding due date.