Below, we present a summary of the two most significant General Resolutions (RG) issued in April.
1. Amendments to the Provincial Gross Income Tax Withholding and Collection Regime
Through General Resolution (RG) API 13/24, the tax authority updated the income thresholds for entities acting as withholding or collection agents, as well as the transaction amounts at which such withholdings or collections must be applied.
Under the new regulations, the obligation to act as a withholding and/or collection agent now applies to individuals and legal entities whose gross income—excluding VAT—obtained in the previous calendar year exceeds $1,200,000,000attributable to the jurisdiction of Santa Fe, and $1,500,000,000 across all jurisdictions in which they operate. Notably, prior to this resolution, the threshold for acting in such capacity was set at income attributable to Santa Fe exceeding $160,000,000.
This measure will allow a significant number of taxpayers to be released from the administrative and fiscal burden of acting as tax withholding or collection agents.
Additionally, the minimum transaction amounts subject to withholding or collection have been updated to $370,000 and $200,000, respectively. Prior to this resolution, these thresholds were set at $60,000 and $30,000.
2. Launch of the Gross Income Tax Exemption Module on the Web Registry
Through General Resolution (RG) API 14/24, a new module for Gross Income Tax exemptions has been integrated into the Web Registry (Padrón Web). Consequently, taxpayers covered by the tax exemptions stipulated in Articles 212 and 213 of the Tax Code—who previously had to complete this process in person to obtain the relevant certificate—may now do so via this web application.
The exemption will be granted automatically for taxpayers performing registration or activity modification procedures on the web platform. It will also be available for those who do not require such modifications but wish to request the corresponding certificate of exemption.
For more information, download the General Resolutions here:
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