The SET (Subsecretaría de Estado de Tributación – Undersecretariat of State for Taxation) has informed the tax payment due dates for this month to taxpayers.
The deadline for the payment of Value Added Tax (VAT) and Income Tax withholdings has been set for February 7 and the confirmation of the liquidation, until February 6.
In the case of the IDU (Impuesto a los Dividendos y Utilidades – Dividends and Profits Tax), the period to confirm the liquidation of withholdings has been established until February 12 and, the deadline for payment will be February 13. Regarding the report on tobacco products, the deadline established will be February 25.
The Tax Administration indicates that if a due date occurs according to the fixed dates of each month corresponding to a non-business day, it will be transferred to the first following business day.
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DUE DATE CALENDAR FOR FEBRUARY 2022 |
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OBLIGATION |
TAX YEAR |
FORM |
DUE DATE |
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CIT (Presumed and Excise Duty) |
Tax year 2021 |
Form No 103 |
Perpetual calendar |
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CIT RESIMPLE |
Tax period, January 2022 |
Form No 502 |
Affidavit filing, on 26 February.
On February 27, SET will automatically generate the Affidavit for non-filers. |
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Maquila Single Tribute |
Tax period, January 2022 |
Form No 107 |
Perpetual calendar |
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General VAT |
Tax period, January 2022 |
Form No 120 |
Perpetual calendar |
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Excise Tax – General |
Tax period, January 2022 |
Form No 130 |
Perpetual calendar |
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Free Trade Zone Tax |
Tax period, January 2022 |
Form No 503 |
Perpetual calendar |
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VAT Withholding Liquidation |
Tax period, January 2022 |
Form No 122 |
Liquidation confirmation, on 6th February |
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Payment deadline: 7th February |
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DUE DATE CALENDAR FOR FEBRUARY 2022 |
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OBLIGATION |
TAX YEAR |
FORM |
DUE DATE |
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Income Tax Withholding Liquidation |
Tax period, January 2022
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Form No 525 |
Liquidation confirmation, on 6th February |
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Payment deadline: 7th February |
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Dividend and Profit Tax Withholding Liquidation |
Tax period, January 2022 |
Form No 526 |
Liquidation confirmation, on 12 February |
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Payment deadline: 13 February |
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Tobacco Products Report |
Tax period, January 2022 |
Form No 160 |
25 February |
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Communication of remuneration paid to dependent and/or independent personnel (Payroll) |
Tax year, January 2021 |
Form No 240 |
Due date calendar for Information Statement |
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Monthly voucher register |
Tax period, January 2022 (Group 1 contributors, according to GR No 104/2021) |
Form No 241 – Presentation stub |
Due date calendar for Information Statement |
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Form No 242 – operation summary stub |
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DUE DATE CALENDAR FOR FEBRUARY 2022 |
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OBLIGATION |
TAX YEAR |
FORM |
DUE DATE |
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Monthly voucher register |
Tax year 2021 Taxpayers with obligation 956 designated in the Annex to GR No. 90/2021). |
Form No 241 – Presentation stub |
Due date calendar for Information Statement |
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Form No 242 – Operations Summary Stub |
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Notification of External Tax Auditor contracted |
Taxpayers required to keep accounting records with fiscal year-end date of June 30, 2022 |
Form No 438 |
Until the last day of February |
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External Tax Audit |
Fiscal year 2021 (taxpayers required to keep accounting records and closing month in June) |
Form No 157 |
Due date calendar for Information Statement |
Source: Diario Hoy 08/02/22
