A summary by Bruchou & Funes de Rioja
The Argentine Federal Administration of Public Revenues (AFIP) has issued a General Resolution that establishes form, deadlines, requirements, and other conditions for the declaration and payment of the Tax for an Inclusive and Solidarity Argentina (PAIS Tax).
The changes include incorporating subscriptions of bonds issued by the Central Bank, specifying the collection criteria for residents, and introducing new procedures and dispositions for tax collection, particularly for “Bonds for the Reconstruction of a Free Argentina” (BOPREAL). The resolution also allows for the deduction of payments made after February 1, 2024, and outlines a process for requesting the return of incorrectly collected levies, subject to AFIP control measures.
Taxand experts from Bruchou & Funes de Rioja summarise the new resolution.
Read the full article here.
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