Note that the debt that can be regularized comes from the omission of withholding and/or receiving any of the aforementioned taxes, but if such amount was withheld or received and not deposited with the Treasury, these debts are not contemplated in this regime.
Debts included
Those taxpayers who must act as withholding agents and/or collection of the aforementioned taxes and did not practice them having corresponded to do so, may from the indicated date and until 12/31/22, enter the debt that has been omitted to retain and /or receive, accrued as of December 31, 2021; as well as the debts corresponding to interest, surcharges and fines for such omissions, or for failure to present their sworn statements, corresponding to their obligation as agents.
It also admits including debts from regimes, after January 1, 2000, expired on 12/31/21, granted for the regularization of debts of the same nature as those detailed above.
The regime is broad in terms of the admission of this type of debt depending on its status before the Treasury. Accepts debts:
- In the process of inspection, determination, administrative discussion or firm;
- That they are in the process of discussion or judicial execution, regardless of the start date of the trial. In this case, all the debts of the corresponding collection agents, which are in the process of judicial execution, may be regularized, regardless of their date.
- For mentioned obligations that have not been declared before Arba, nor detected, settled, supervised or determined by the agency.
What varies according to the state of the debt are the formalities to request regularization.
Payment Methods
There is the possibility of paying in cash but also in installments. The minimum fee is $1,000. The financing interest is modified according to the requested plans.
- In one payment. counted
- With an advance payment of 5% of the debt and the balance:
-In three monthly installments, equal and consecutive: without financing interest.
-In six and up to twelve equal and consecutive monthly installments: 1.50% monthly interest on the balance.
-In fifteen and up to twenty-four equal and consecutive monthly installments: 2% monthly interest on the balance.
-Up to forty-eight equal and consecutive monthly installments: 3% monthly interest on the balance.
Precautionary measures
In the cases in which a precautionary measure falls on the taxpayer, it will be lifted when the entire tax claim has been recognized and paid, without computing the amounts paid as interest for late payment, an amount equivalent to 10 % of regularized debt.
Source: Ambito
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