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1 November 2024

Legal News Alert - Special Edition: Tax Law

PAGBAM Legal News Alert Special Edition - Alerta de Novedades Legales Edición Especial - Derecho Tributario

1/11/2024

ALERTA DE NOVEDADES LEGALES

LEGAL NEWS ALERT

Derecho Tributario

Tax Law

El Gobierno Nacional establece una nueva prórroga para realizar la adhesión al Régimen de Regularización de Activos, la presentación de la declaración jurada y el pago del impuesto especial de regularización

El Poder Ejecutivo Nacional prorrogó nuevamente, mediante el Decreto Nº 977/2024 (el “Decreto”) del 1 de noviembre de 2024, las fechas del Régimen de Regularización de Activos previsto en el Título II de la Ley N° 27.743 de Medidas Fiscales Paliativas y Relevantes, conforme el siguiente detalle:

Prórroga del período para realizar la manifestación de adhesión (artículo 21) y el pago adelantado obligatorio (artículo 30):

  • Etapa 1: Desde el 1 de noviembre de 2024 y hasta el 8 de noviembre de 2024, inclusive.
  • Etapa 2: Desde el 9 de noviembre de 2024 y hasta el 7 de febrero de 2025, inclusive.
  • Etapa 3: Desde el 8 de febrero de 2025 y hasta el 7 de mayo de 2025, inclusive.
Prórroga de la fecha límite de la presentación de la declaración jurada (artículo 22) y del pago del impuesto de regularización (artículo 29):
  • Etapa 1: 6 de diciembre de 2024, inclusive.
  • Etapa 2: 7 de marzo de 2025, inclusive.
  • Etapa 3: 6 de junio de 2025, inclusive.
Adicionalmente, el Decreto agrega precisiones para el caso en que se incluya dinero y depósitos bancarios durante el período de prórroga, entre otras cuestiones. 

Para mayor información, por favor contactar a Manuel M. Benites, L. Marcelo Núñez  y Facundo Fernández Santos.
 

The National Executive Branch establishes a new extension for application to the Asset Regularization Regime, submission of the tax return, and payment of the special regularization tax

The Executive Branch enacted Decree No. 977/2024 (the “Decree”) of November 1, 2024 extending the deadlines to apply for the Asset Regularization Regime created by Law of Palliative and Relevant Tax Measures No. 27,743. The new schedule approved by the Decree is the following: 

The extended periods to apply for the regime (Section 21) and to make the required advance payment (Section 30) are now as follows:

  • Stage 1: From November 1, 2024, to November   8, 2024, inclusive.
  • Stage 2: From November 9, 2024, to February 7, 2025, inclusive.
  • Stage 3: From February 8, 2025, to May 7, 2025, inclusive.
Extension of the deadline for filing the tax return (Section 22) and  payment of the regularization tax (Section 29):
  • Stage 1: December 6, 2024, inclusive.
  • Stage 2: March 7, 2025, inclusive.
  • Stage 3: June 6, 2025, inclusive.
In addition, the Decree sets forth rules for the inclusion of cash and bank deposits during the period of extension of the term for filing the applications (among other clarifications).

For further information, please refer to Manuel M. Benites, L. Marcelo Núñez  and Facundo Fernández Santos.
 
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Aviso: esta publicación y la información contenida en la misma no tiene por objeto reemplazar la consulta con un asesor legal.
Notice: this legal news alert is not intended to replace legal advice but to provide information of general interest.

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