What is a simplified arrangement for group relief?

How to fill out Form 390

On September 8, 2021, the Federal Executive presented before the Chamber of Deputies the Economic Package for Fiscal Year 2022, which includes an initiative to modify several tax provisions.

The current rates of surcharges for extension are maintained, i.e.: 0.98% per month on unpaid balances; 1.26% per month for installment payments of less than 12 months; 1.53% per month for installment payments in installments of between 12 to 24 months and; 1.82% per month for installment payments in installments of more than 24 months.

In order to prevent taxpayers from determining less income than they would obtain considering the exchange rate established by Banco de México, it is proposed to establish a parameter for the determination of the exchange gain, which may not be lower than the exchange rate published in the Official Gazette of the Federation (“DOF”) by Banco de México on the day the gain is received.

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The complexity involved in the liquidation through the application of the general tax regime advises the legislator to create special regimes, in order, in some cases, to simplify the compliance of the formal obligations by the taxpayers, as is the case of the simplified regime or the equivalence surcharge and, in other cases, to avoid a possible double taxation, as in the case of the used goods regime.

The special regimes are voluntary, with the exception of the special regime applicable to transactions with investment gold, the special regime for travel agencies and the special equivalence surcharge regime, which are mandatory.

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This special regime is characterized by the fact that taxpayers under this regime do not have to file periodic self-assessments for VAT and recover the input VAT paid to the recipients of the goods and services to which this regime applies through the compensation mechanism.

Form 347

In relation to Personal Income Tax, the amount of the signs, indexes or modules, as well as the application instructions, are maintained for the year 2021. Likewise, the reduction of 5 percent on the net yield of modules derived from the agreements reached in the Self-Employment Round Table is maintained.

Processes of transformation, elaboration or manufacture of natural, vegetable or animal products, which require the registration in an epigraph corresponding to industrial activities in the Tariffs of the Tax on Economic Activities and are carried out by the holders of the exploitations from which these natural products are obtained directly.

Retail trade of electrical and electronic material and appliances, household appliances and other appliances for domestic use powered by energy other than electricity, as well as kitchen furniture.

Retail traders registered under heading 659.3 for the service of collecting negatives and other photographic material printed for processing in third party laboratories and the delivery of the corresponding copies and enlargements.

Form 390

recurrence, each operation the amount of pesos four thousand ($ 4,000); (Value replaced by art. 2° item 4 clause a) of Law No. 27,346 B.O. 27/12/2016. Effective as from its publication in the Official Gazette and shall be effective for periods prior to the one considered.

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corresponding to periods prior to the one considered. (Value replaced by Art. 2° item 4 clause c) of Law No. 27,346 B.O. 27/12/2016. Effective as from its publication in the Official Gazette and shall take effect as from

2016 and subsequent years. Previous values: General Resolution No. 3775/2015 of the AFIP B.O. 1/6/2015; General Resolution No. 3653/2014 of the AFIP B.O. 23/7/2014; General Resolution No. 3533/2013 of the AFIP B.O. 29/10/2013; General Resolution No. 3334/2012 AFIP B.O. 30/5/2012;

2016 and subsequent. Previous values: General Resolution No. 3653/2014 AFIP B.O. 23/7/2014; General Resolution No. 3533/2013 AFIP B.O. 29/10/2013; General Resolution No. 3334/2012 AFIP B.O. 30/5/2012;

What is a simplified arrangement for group relief?
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