The Federal Public Revenue Administration (AFIP) has extended the filing date for Income Tax, Personal Property Tax, and Presumed Minimum Income Tax by one week, while the date for Financial Income Tax has been postponed by one month.
In addition, the payment for Income Tax, Personal Property Tax and Presumed Minimum Income Tax was also postponed for one week, but the payment for Financial Income Tax was not modified, according to a general resolution that will be published tomorrow in the Official Gazette.
Therefore, the new presentation and payment scheme for Personal Income Tax, Personal Property Tax and Presumed Minimum Income is as follows::
Regarding the Financial Income Tax, the filing date for the sworn declaration was postponed to July 19 for all CUITs; it will not be a prerequisite to have filed the respective sworn declaration to adhere to the payment plan for this tax.
As mentioned, the payment date for the Financial Income Tax was not modified and was established as follows::
-June 21 for taxpayers whose CUIT ends in 6, 0, 1 and 2.
-June 24 for taxpayers whose CUIT ends in 6, 4 and 5.
-June 25 for taxpayers whose CUIT ends in 6, 7 and 8.
It is worth remembering that there are three ways to comply with the payment of the so-called “Cedular Tax”:
-Savers who received up to $200.000 in gross income last year can generate an electronic payment slip (VEP) in four steps, without having to file an affidavit. The tax is applied to interest earned above the non-taxable minimum of $66.917,91.
-The second option, which applies to all taxpayers, is a simplified tax return in which only each type of investment must be declared in abbreviated form. For example, in a single line the returns from all the time deposits that a taxpayer may have had will be reported.
-The third possibility is the conventional tax return, in which taxpayers must include in detail each of the income they obtained.
On the other hand, the three-installment Miniplan to pay any of the three taxes remains in force, with a rate of 3,76% per month.
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