AFIP changed the due date and the conditions for early payment of Personal Property

AFIP changed the due date and the conditions for early payment of Personal Property

September 17, 2024 – 11:04

Now, the due dates for the Personal Property Regime will coincide with the three stages of the asset laundering promoted by the Government. Advances from 2023 can also be used to pay 75% of the payment to enter the plan.

The Federal Public Revenue Administration (AFIP) changed the due date for entry into the Special Regime for Income Tax on Personal Property (REIBP) while clarifying that advances from 2023 and credit balances may be used for the payment of the 75% advance.

This was reported by the agency when There were 48 hours left until the deadline original to obtain the benefit for taxpayers, who will also be able to include externalized assets in the whitening. The expiration of the REIBP scheduled for this Thursday, generated problems for those who did not decide to enter the externalization plan.

“The Federal Public Revenue Administration (AFIP) is making progress in simplifying the procedure for accessing the Special Regime for Income Tax on Personal Property (REIBP),” the agency reported.

The note states that “General Resolution 5570/2024, published in the Official Gazette, adapts the current regulations with the aim of streamlining the necessary procedures to qualify for the advance payment of Personal Property contemplated in the law on Palliative and Relevant Fiscal Measures.”

News for Gross Income

“The new rule stipulates that to determine the initial payment or the tax to be paid in the REIBP for non-regularized goods, the advances may be discountedpayments on account, including withholdings and collections incurred, and the freely available balances in favor of any tax that could have been computed against the balance of the Personal Property Tax for the 2023 fiscal period,” the statement said.

On the other hand, it is reported that the “body led by Florence Misrahi established, in line with the provisions of Decree 773/2024, that the The deadline for joining the REIBP for assets externalized in the asset regularization regime will coincide with the deadlines provided for the three stages of said regularization.”

“The REIBP offers taxpayers the option of paying taxes in a unified manner for all fiscal periods until December 31, 2027. It covers both assets externalized in the Regularization Regime and those that have not been incorporated into this initiative,” the statement said.

What are the stages of money laundering and REIBP?

  • Stage 1: until September 30, 2024, a 5% rate is paid on the surplus of US$ 100,000.
  • Stage 2: until December 31, 2024, the rate is 10%.
  • Stage 3: until March 31, 2025, the rate rises to 15%.

Source: Ambito

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