The lack of regulations implementing Tax Innocence II is raising questions among taxpayers who filed their tax returns under the General Regime and who, following the changes introduced by the new law, could be retroactively covered by the Simplified Income Tax Regime.

In an article published by LA NACION, Florencia Fernández Sabella, LFS Tax Partner, warned that it is still necessary to clarify how taxpayers in this situation should proceed.

She stressed that a clarification should be issued promptly, as the option to join the Simplified Regime expires on the same date as the tax return filing deadline, October 13.

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