The Federal Public Revenue Administration (AFIP) extended the deadline to make use of the benefits provided for the payment facility plan Payment of Income and Personal Property Tax, through General Resolution 5305/2022.
The regulation, published this Tuesday (27.12.2022) in the Official Gazette, says that the agency decided to “Extend until January 31, 2023, inclusive, the period established in article 1 of General Resolution No. 4.959 and its complementary resolutions…”
The conditions to access the benefit are: 3 installments, a payment on account of 25% and the financing rate provided for in General Resolution No. 4057.
The benefit reaches taxpayers included in the categories A, B, C or D and excludes those categorized as “very high risk”, category E.
The AFIP justified the extension until the last day of the first month of 2023 by understanding that its objective is to "promote and facilitate compliance with tax obligations by taxpayers and/or responsible parties, for which reason it is convenient to extend the deadline again."
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