RG 5076/2021 Income Tax Regulations Decree 620/2021
Dear Industrialists,
We share with you General Resolution 5076 that regulates Decree 620/2021 on the modification of the Income Tax. The Resolution published yesterday in the Official Gazette regulates the changes in the increase in the level of salary income from which workers begin to pay Income Tax. Likewise, its Annex is updated and the treatment to be applied to salaries and/or gross assets between $175,000 and $203,000 is established. On the other hand, details are established regarding the second installment of the SAC for the 2021 fiscal period for workers whose average remuneration for the second semester does not exceed $175,000. The new amounts from which the tax is applied are applicable to income accrued as of September 1, 2021.
Finally, it indicates that in cases in which the employers had carried out the liquidationcute;n of the salaries accrued in September prior to the entry into force of this Resolution, the return of the balance in favor of the worker must be made in the first subsequent payment made to him
Any query can be channeled through the ADIMRA Single Window (VUA) through the following link: VUA
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