The recently-released general resolution 3363 states that tax payers subject to the IFRS and technical regulations (FACPCE - Federación Argentina de Consejos Profesionales de Ciencias Económicas)
Taxpayers must provide the new documents in the month that follows the due date for filing the tax returns. However, certain exceptions are available for small and medium enterprises (SMEs).
The new regulations also contain provisions for how to calculate the tax base for income, minimum presumed income, and personal property tax.
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