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Bernardo Trueba

Bernardo Trueba is an Associate in Baker McKenzie, Buenos Aires office.

On 28 February 2024, Regulatory Resolution 11/2024 (“RR 11/2024”) of the Tax Agency of the Province of Buenos Aires (TABA) was published in the Official Gazette of the Province of Buenos Aires. The resolution regulates the additional advance payment (“Additional Advance Payment”) on gross income tax (GIT) established in Article 136 of Law 15,479 (Tax Law 2024), which establishes that taxpayers who comply with the parameters established in the RR 11/2024 shall pay an additional GIT advance payment equal to four times the amount of tax determined in the advance payment for the month of October 2023.

By Decree 433/2023 and General Resolution No. 5414/2023 of the Federal Tax Administration, new benefits were established until 31 October 2023 for companies that enter into price agreements — or adjust the existing ones — with the Secretary of Commerce.