The AFIP resolved to advance to February 23 and 24 the deadline for compliance with the determination and payment of certain tax obligations
By iProfessional
02/07/2023 – 9:27 a.m.
The Federal Administration of Public Revenues (AFIP) resolved to advance to February 23 and 24 the deadline for compliance with the determination and payment of certain tax obligations, which was originally set for the 27th and 28th of this month, through general resolution 5323/23, published this Tuesday in the Official Gazette.
The AFIP explained that this adaptation responds to tax administration reasons.
In this way, the maturities scheduled for the month will be for the CUITs ending on 6 and 7 on the 23rd; and for those finished in 8 and 9, the 24.
This applies to the presentation of the sworn declaration of the value added tax (VAT) of the general regime and the payment of the resulting balance corresponding to the fiscal period January 2023, as well as for the Digital VAT Book.
Also for the deferred payment of the balance resulting from the VAT affidavit for micro and small businesses for the fiscal period of November 2022 and presentation of the affidavit corresponding to the fiscal period of January 2023.
The same for the presentation of the VAT affidavit for the agricultural activity of the fiscal period January 2023 and annual income of the tax corresponding to exercises that close the same month.
The AFIP advanced February maturities: access the new dates
In addition, As an exception, February 24 is established as the expiration date for the determination or income of other tax obligations originally set for February 27 of the current year.
Here are reached the income of the perceptions of the COUNTRY tax; of the sums received and the amount corresponding to the tax on credits and debits in bank accounts and other operations; and the tax on tickets for film shows, in all cases for the period between February 16 and 22.
