
The Federal Administration of Public Revenues (AFIP) carried out its last action by changing the deadlines for the payment of advance payments of income tax and personal property tax for 2024. General Resolution No. 5592/2024, published in the Official Bulletin, establishes the new due dates.
According to the resolution, the Revenue and Customs Control Agency (ARCA) begins operations today. It was announced that for the payment of the first advance, automatic debit, telephone payment with credit cards, and account debit through ATMs will not be available. The deadline for filing the sworn statement is set for May 2025.
The deadlines for the advances are distributed as follows: - First Advance: November 13, 14, and 15, 2024, depending on the CUIT termination. - Second Advance: December 13, 16, and 17, 2024. - Third Advance: February 13, 14, and 17, 2025. - Fourth Advance: March 13, 14, and 17, 2025. - Fifth Advance: April 14, 15, and 16, 2025.
Regarding personal property, the due dates for the first and second advance payments for the 2024 tax period have been changed. The new dates are as follows: - First advance: October 14, 15, and 16, 2024. - Second Advance: November 13, 14, and 15, 2024.