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General tax schedule of due dates for February 2022

General tax schedule of due dates for February 2022

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On February 10, 2022, General Resolution No. 5147/2022 was published in the Argentine Official Gazette, which sets forth the tax obligations and the general schedule of due dates for February 2022. 

1. Due date for the determination of tax obligations

As an exception, February 23, 2022, is established as the due date for the determination and/or payment of the tax obligations with original due dates set for February 24 and 25 of the current year, as detailed below: 

1.1. Value Added Tax

  1. General regime: the affidavit filing and payment of the resulting balance corresponding to the tax period January 2022 -CUIT ending in 8 and 9.
  2. Micro and Small Companies: deferred payment of the balance resulting from the tax return for the tax period November 2021 and filing of the tax return for the tax period January 2022 -CUIT ending in 8 and 9.
  3. Agricultural activity: filing of the tax return for the tax period January 2022 and the annual payment of the tax corresponding to fiscal years ending January 2022 -CUIT ending in 8 and 9.

1.2. Tax for an Inclusive and Solidarity-based Argentina

Payment of the perceptions made between February 16 and 22, 2022, both dates inclusive.

1.3. Tax on Liquid Fuels and Carbon Dioxide

Advance payment system. Article 10 of General Resolution No. 4,233, as amended and its supplementary provisions.

1.4. Tax on Credits and Debits to Bank Accounts and Other Transactions

Payment of the amounts received and/or the amount corresponding to the accrued tax, corresponding to the period between February 16 and 22, 2022, both dates inclusive.

1.5. Tax on Cinema Show Tickets

Payment of the tax corresponding to the seats or tickets delivered between February 16 and 22, 2022, both dates inclusive.

2. Effective date

The regulation is effective as of February 10, 2022

Source: Boletín Oficial 10/02/22

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