Argentina Gazettes Resolution Setting Uniform Tax Filing and Payment Deadlines for Multilateral Agreement Taxpayers

The Argentine Official Gazette Dec. 16 published General Resolution No. 12/2024, establishing uniform due dates for the filing and payment of the annual gross income tax return for taxpayers under the Multilateral Agreement. The resolution includes measures: 1) setting the due dates for the monthly submission of the Form CM03 and Form CM04 affidavits and payment of gross income tax for the fiscal period 2025, based on the verification digit of the taxpayer’s CUIT number; 2) establishing June 30, 2025, as the deadline for filing the annual affidavit (Form CM05) for the fiscal period 2024; and 3) stating that if ...