Argentina: General Resolution No. 5323/2023 issued by the AFIP anticipates to February 23 and 24, 2023 the due dates for compliance with the obligations of determination and / or payment of Value Added Tax which original term was February 27 and 28 of this year. This change is according to the termination of the Unique Tax Identification Code (CUIT):
a) General Regime. Presentation of the affidavit and payment of the resulting balance corresponding to the fiscal period January 2023 (article 7 of General Resolution No. 715 and its complements):
TERMINATION OF CUIT EXPIRATION
6 and 7 February 23, 2023
8 and 9 February 24, 2023
Likewise, the Resolution established early expiration for Micro and Small Enterprises, agricultural activities, and other taxes statements such as:
a) Tax for an Inclusive and Solidary Argentina (PAIS).
b) Tax on Credits and Debits in Bank Accounts and Other Operations.
c) Tax on Tickets for Cinematographic Shows.
For more information see the Resolution.