The General Resolution 3,982.E has been published in the official bulletin of 6th January 2017 and came into force on the same date. It re-categorizes all taxpayers (excluding corporations) registered in the Simplified System. If taxpayers believe that the new category applied by the tax authorities is incorrect, then they may lodge a claim. The Resolution also sets rules for the payment of the new fixed monthly tax amounts. Note that, the Simplified System is non-compulsory for small taxpayers. According to this system, taxpayers pay fixed monthly tax amounts instead of VAT and income tax, depending on the categories they are elected for.
Related Posts
Argentina sets tax and customs benefits for new large investment incentive regime
November 05, 2024
Argentina’s tax authority, ARCA (formerly AFIP), announced General Resolution 5590/2024, which outlines the application of tax and customs benefits under the new Special Incentive Scheme for Large Investments (Régimen de Incentivo para Grandes
Read More
Argentina updates regime rules to boost major investments
November 04, 2024
Argentina’s Executive Branch has modified Decree 749/2024, which implemented the regime to promote large investments (Régimen de Incentivo para Grandes Inversiones, RIGI ) to provide more clarity or expand specific provisions on 21 October
Read More Argentina, Luxembourg sign protocol for pending tax treaty
November 04, 2024
Argentina and Luxembourg signed an amending protocol to the 2019 income and capital tax treaty on 25 October 2024. The tax treaty aims to eliminate double taxation on income and capital taxes while preventing tax evasion and fraud between
Read More Argentina ratifies tax treaty with China
October 24, 2024
Argentina ratified the income and capital tax treaty with China, Law 27780 was published in the Official Gazette on 18 October 2024. This income tax treaty aims to eliminate double taxation on income and capital, ensuring it does not create
Read More Argentina dissolves tax authority, removes select VAT exemptions
October 24, 2024
Argentina’s government announced in a release on 21 October 2024 that the Federal Administration of Public Revenue (Administración Federal de Ingresos Públicos —AFIP) will be abolished, and the Tax Collection and Customs Control Agency
Read More Argentina gets first financial data exchange from the US
October 10, 2024
Argentina’s federal tax authority (AFIP) announced that it received its first exchange of financial account information from the US on 2 October 2024. Similarly, Argentina has issued a statement stating that it sent financial information
Read More