Today, General Resolution 5248/2022 was published in the Official Gazette, whereby the Federal Administration of Public Revenues established, -once only- a new extraordinary advance payment of income tax, payable by taxpayers organized as a company, provided that they comply with any of the following established parameters:
- That the amount of the Assessed Tax arising from the tax return corresponding to the tax period 2021 or 2022, as applicable to each case, equals or exceeds ONE HUNDRED MILLION PESOS ($100,000,000);
- That the amount of the Tax Result arising from the tax return corresponding to the tax period 2021 or 2022, as applicable to each case, without applying the deduction of tax losses from previous years, equals or exceeds THREE HUNDRED MILLION PESOS ($300,000,000).
Regarding the determination of the amount of the extraordinary payment on account, the Resolution distinguishes two cases:
- In the case of subjects that the total amount to be paid as advance payments, according to the general regime for determining advance payments of General Resolution No. 5211, is greater than ZERO ($0), the extraordinary payment on account will be equivalent to an additional 25% to the total of the “normal” advance payment;
- In the remaining cases, the extraordinary payment on account will be 15% of the Taxable Income of the previous tax period to which the extraordinary payment is imputed.
The extraordinary payment on account will be imputed to the 2022 tax period, if the closing of the fiscal year took place until December 2021, or it will be imputed to the 2023 tax period, if the closing of the fiscal year took place between January and July 2023.
The payment on account must be paid in 3 equal and consecutive installments on the dates indicated below:
| Year end | Due date Payments No.1, No.2 y No.3 |
|
|---|---|---|
| August to December 2021 | October/November/ December 22, 2022, respectively. | |
| January 2022 | November/ December 22, 2022, and January 2023, respectively. | |
| February 2022 | December 22, 2022 and January/February 2023, respectively. | |
| March 2022 | January, February, March 22, 2023, respectively. | |
| April 2022 | February, March, April 22, 2023, respectively. | |
| May 2022 | March/April/May 22, 2023, respectively. | |
| June 2022 | April/May/June 22, 2023, respectively. | |
| July 2022 | May/June/July 22, 2023, respectively. | |
This extraordinary payment on account cannot be computed for the purposes of the calculation to be made within the framework of a request for reduction of advances, pursuant to General Resolution No. 5246.
Likewise, although it is clarified that the non-payment will be subject to compensatory interest and other accessories, AFIP does not recognize any method of updating and/or recomposition of the amount of the payment on account cancelled, to be considered at the time of its effective computation.
