The moratorium is so that taxpayers can regularize the obligations due until June 30 through payment plans; as well as for “reformulate current payment plans to access the terms and rates conditions provided for in the new tool.”
In order to adhere to the moratorium, small taxpayers must have declared before the AFIP the electronic fiscal address and the CBU of the bank account from which each of the installments will be debited.
The entity clarified that the “Maximum amount of installments and the interest rate to be accessed will depend on the category in which the monotributistas are found”, and specified that those registered in categories A to D.
While those who are registered with categories from E to K and subjects not registered in the simplified regime will be able to access up to a maximum of 48 installments with an interest of 1.50%.
“The installments to be paid will be monthly, equal and consecutive, except for the first one, to which the financial interests will be added from the day of consolidation of the plan until its expiration” and the installments will expire on the 16th of each month. ” from the month following the month of consolidation “, indicated the agency.
In addition to the specific obligations of the Simplified Regime for Small Taxpayers accrued to June 30, 2021 (tax component, pension contribution, social work, infractions for the preceding concepts) it is possible to reformulate previous payment plans: pure and mixed.
The first are payment plans effective July 22 whose debt corresponds entirely to monotax concepts; and the mixed ones are those in force on the same date whose debt does not correspond in its entirety to monotax concepts.
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