The Siper is a computerized rating system that categorizes citizens on a monthly basis based on their fiscal behavior and the payment of their obligations, as well as other criteria such as infractions, judicial processes, customs sanctions and the presentation or not of affidavits.
The AFIP argued, when establishing the extension, that it is “permanent objective” of the tax entity “to promote and facilitate compliance with tax obligations by taxpayers”.
The payment plan allows access to three installments with a payment on account of 25% and a monthly interest rate equivalent to the Nominal Annual Rate (TNA) of the fixed terms in pesos at Banco Nación at 180 daysplus 1% per year in the case of individuals or 3% in the case of legal entities.
The scheme especially benefits category B, C and D taxpayers, who, if the payment plan was not present, had to face payments on account of a higher percentage (between 35% and 50%) and with a maximum of two installments. ?category B- or a single C and D.
In the event that the installments of the ease of payment plan are equal to or greater than $100 million, they must be paid through an electronic payment flyer (VEP), clarified the AFIP.
Source: Ambito
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