AFIP: what are the taxes that are due in advance?

The Federal Administration of Public Revenues advanced to February 23 and 24 the expiration of different tax obligationswhat originally it was set for 27 and 28 of this month, through General Resolution 5323/23, published this Tuesday in the Official Gazette.

The body headed by Carlos Castagneto clarified that “reasons of tax administration advise adapting as an exception the expiration dates for compliance with the determination and/or the entry of certain tax obligations whose original expiration was set for February 27 and 28 ” of this year.

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And in the same text he established that the February 23 and 24 -according to the termination of the Single Tax Identification Code (CUIT)-, they will be the expiration dates for the fulfillment of the obligations of determination and/or income of the Value Added Tax.

How are the maturities according to the taxpayer’s CUIT:

  • The maturities of 23 will be for the CUIT ending in 6 and 7;
  • the maturities of 24, for the CUIT finalized in 8 and 9.

What are the tax obligations for which the calendar applies

That calendar applies to:

  • the presentation of the VAT affidavit of the general regime and
  • the income of the resulting balance corresponding to the fiscal period of January 2023, as well as for the Digital VAT Book.
  • the deferred income of the balance resulting from the VAT affidavit for micro and small businesses for the fiscal period November 2022 and
  • the presentation of the affidavit corresponding to the fiscal period January 2023.
  • the presentation of the VAT affidavit for the agricultural activity of the fiscal period January 2023 and annual income of the tax corresponding to exercises ending the same month.

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In addition, it established as an exception the February 24 as the expiration date for the determination and/or income of the tax obligations with original due date set for the 27th, for the following taxes:

  • Tax for an Inclusive and Solidarity Argentina (PAÍS).
  • Income of perceptions made between February 16 and 22, 2023, both dates inclusive.
  • Tax on Credits and Debits in Bank Accounts and Other Operations. Income of the amounts received and/or the amount corresponding to the accrued own tax, for the period between February 16 and 22.
  • Tax on Tickets for Cinematographic Shows.
  • Income of the tax corresponding to the locations or tickets delivered between February 16 and 22.


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