Novedades Destacadas

• Operaciones Sospechosas de Financiación de Terrorismo
• Proceso Sancionatorio aplicable al Lavado de Dinero
• Prórroga para el Pago del Impuesto a las Ganancias y Bienes Personales

LEGISLATION

Decree 496/24 – Terrorism Financing Operations

By means of Decree N° 496/2024, the Executive Branch amends previous Decree N° 918/2012 by providing - among others- a new definition for “Suspicious Operations for Terrorism Financing” and new actions to be complied by “Obligated Parties” regarding the assets involved in such operations and notification to Criminal Courts

General Resolution 5515/24 – Deferral of Personal Assets Tax for PyMEs

By means of General Resolution N° 5515/24, Tax Enforcement Authority (AFIP) defers expiration date applicable to Small and Medium Companies (“PyMEs”) for the filing of Personal Assets Tax corresponding to the year 2023, until August 13th 2024, August 14th 2024 or August 15th 2024, depending on the company tax identification number.

General Resolution 5516/24 – Deferral of Personal Assets and Income Tax for Individuals

By means of General Resolution N° 5516/24, Tax Enforcement Authority (AFIP) exceptionally defers expiration date applicable to individuals for the filing of Personal Assets and Income Tax corresponding to the year 2023, until August 26th 2024, August 27th 2024 or August 28th 2024, depending on the individual tax identification number.

Resolution 90/24 – Sanctioning Procedure applicable to Money Laundering

By means of Resolution N° 90/2024, the Financial Information Unit (UIF) approves the procedure for the application of sanctions provided under Chapter IV, Law applicable N° 25.246, regarding money laundering.

LATEST NEWS IN THE HYDROCARBON SECTOR

Resolution 96/24 – Price of Biodiesel

By means of Resolution Nº 96/2024, the Secretary of Energy set forth a new minimum price for the acquisition of biodiesel destined for mandatory mixture with diesel (under Law 27.640), applicable to operations performed as of June 1st 2024. The Resolution also provides that the term for payment of biodiesel shall not exceed seven (7) running days as of the date of issuance of the purchase invoice.

Resolution 95/24 – Price of Bioethanol (sugar cane and corn)

By means of Resolution Nº 95/2024, the Secretary of Energy set forth a new minimum price for the acquisition of bioethanol obtained, respectively, from corn and sugar cane destined for mandatory mixture with petrol (under Law 27.640), applicable to operations performed as of June 1st 2024. The Resolution also provides that the term for payment of bioethanol shall not exceed thirty (30) running days as of the date of issuance of the purchase invoice.

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