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Argentine Tax Authority establishes new income tax prepayment for financial entities, insurance companies, payment service providers

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

  • The Resolution establishes a new "income tax prepayment" for financial intermediaries, insurance service entities and payment service providers that meet certain conditions.
  • The income tax prepayment is creditable against the corporate income tax liability for fiscal year 2023 or 2024.

Background

On 28 September 2023, the Argentine Federal Tax Authority (AFIP) published General Resolution No. 5424/20…

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