The Federal Public Revenue Administration (AFIP) established a special term for the obligations to submit sworn declarations and/or payment -except for installments of payment facility plans- with due dates occurring between the days December 18 and 21, 2023, both inclusive.
The agency announced the measure in the General Resolution 5467/2023 published this Tuesday (26.12.2023) in the Official Gazette; in this way, the presentation of the sworn declarations and/or payment will be considered fulfilled on time as long as have been made effective until December 22, 2023, inclusive.
The rule indicates that such special period includes only the obligations of the taxpayers. with tax domicile in the Autonomous City of Buenos Aires and in the Province of Buenos Aires.
The AFIP explained that it considered this special period due to the interruption in the supply of electricity, telephone and internet services as a consequence of the inclement weather that recently occurred in the Metropolitan Area of Buenos Aires (AMBA) and in various areas of the interior of the Province of Buenos Aires and that for this reason certain taxpayers may have been unable to comply, in a timely manner, with the presentation of tax returns and/or payment of tax obligations.
Thus, the measure comes into effect effective immediately.
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