In Argentina through General Resolution 3874 (AFIP),the deadlines for filing the 2015 Income Tax, Minimum Deemed Income Tax and Net Worth Tax returns by companies and certain individuals, as well as the payment of the resulting balance that was established by General Resolution 3820 has been extended.

General Resolution 3874 was published in the Official Gazette of 11 May 2016 and became effective from that date. The extension aims to facilitate taxpayers’ compliance and is effective for tax year 2015 only. The extended deadlines for Companies are as follows:

  • Companies with fiscal year ending in December and sole proprietorships:
End digit of tax identification number (CUIT) Deadline for filing and payment of balance
0-1 16/05/2016
2-3 17/05/2016
4-5 18/05/2016
6-7 19/05/2016
8-9 20/05/2016

(b) Companies (liquidating the 2015 tax on participations on behalf of individual shareholders)

End digit of CUIT Deadline for filing Deadline for payment of balance
0-1 16/05/2016 17/05/2016
2-3 17/05/2016 18/05/2016
4-5 18/05/2016 19/05/2016
6-7 19/05/2016 20/05/2016
8-9 20/05/2016 23/05/2016