On Oct. 1, ARG Tax changed the compliance date for Decree 864/2024.
ARG Tax published General Resolution 5578/2024 to modify compliance date set in Title II of Law 27.743, following the provisions of Decree 864/2024, see #228100.
Background
Title II of Law 27.743 established an Asset Regularization System to which natural persons, undivided estates, subjects of Art. 53 of the Income Tax Law, may adhere.
Law 27.743 set deadline extension for joining regime and submitting affidavit until Apr. 30, 2025 and authorized National Executive Branch to extend it until July 31, 2025.
Regime has 3 stages, each has time to declare adhesion, obligatory advance payment, affidavit presentation, payment of special regularization tax and the applicable rate.
Also, the Asset regularization regime is governed by Decree 608 of Jul. 11, 2024.
Decree 864/2024 extended the dates for adherence, making the mandatory advance payment and submitting the affidavit with payment of special regularization tax.
General Resolution 5.528 Changes
Amendments to General Resolution 5.528 include reference to Decree 864/2024.
Also, replaced compliance date until March 31, 2025 with until April 30, 2025.
Effectiveness
Resolution 5578 in force on official publication day; takes effect as of Oct. 1, 2024.
