DECEMBER 18, 2023

Tax collections supplementary to PAIS Tax  — Amendments to General Resolution No. 4815

CIRCULARS

Tax Law Department Report | Tax collections supplementary to PAIS Tax  — Amendments to General Resolution No. 4815

On December 18, 2023, General Resolution No. 5465/2023 of the Federal Public Revenue Administration was published in the Official Gazette. According to this resolution, it is established that tax collections for Income Tax or Personal Assets Tax, which must be performed in accordance with General Resolution No. 4815 (supplementary to the PAIS Tax) for transactions covered by Sections b), c), d), and e) of Article 35 of Law No. 27541, carried out before December 13, 2023, will be calculated considering the 30% rate, provided that they were settled with credit cards whose statement closing date – including said transactions – was on or after December 14, 2023.

Do not hesitate to contact us if you require any further information on this matter.

Sincerely,

Santiago L. Montezanti
Enrique López Rivarola