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Argentine Tax Authority establishes a new corporate income tax prepayment

|Tax Alerts, Information Reporting, Legis ...|Argentina
Argentina

  • The Resolution establishes a new "income tax prepayment" for companies that meet certain conditions.
  • The income tax prepayment is creditable against the corporate income tax liability for fiscal year 2023 or 2024.
  • Taxpayers should consider their facts and circumstances when assessing the new income tax prepayment and determining if they are subject to the rules.

On 21 July 2023, the Argentine Tax Authority (AFIP) published General Resolution No. 5391/2023 (the Resolution) establishing a one-time c…

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