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AFIP launched a new regime of facilities for the payment of tax debts

AFIP launched a new regime of facilities for the payment of tax debts

The decision was formalized through the General Resolution 5321/2023, published this tuesday inthe Official Gazette, to “improve the conditions for adherence to the payment plans of those subjects who carry out activities affected by certain circumstances or who are affected by the declaration of emergencies and / or disaster areas”.

The AFIP pointed out that the regime reaches:

  • Tax obligations and social security resources -including their interest and fines due or whose expiration date operates in the month of the presentation of the plan of payment facilities.
  • Fines imposed, supplementary charges for import or export taxes and liquidations of these taxes included in the procedure for infractions, as well as their interests.

The collecting entity clarified that the regularization does not imply a reduction in interest, nor the release of the relevant sanctions.

Meanwhile, the following obligations, among others, are excluded from the regime:

  • Withholdings and perceptions -tax or social security- for any concept, practiced or not, except personal contributions corresponding to workers in a dependency relationship.
  • Advances and/or payments on account.
  • The value added tax that must be paid for the provision of services carried out abroad, whose effective use or exploitation is carried out in the country, among others.
  • Contributions and contributions destined for the National Social Work Scheme, except those corresponding to taxpayers adhering to the Simplified Scheme for Small Taxpayers.
  • Quotas allocated to Occupational Risk Insurers (ART).
  • Contributions and contributions destined to the special social security regime for domestic service employees and workers in private homes.
  • The fixed contributions corresponding to workers in a dependency relationship of subjects adhering to the Simplified Regime for Small Taxpayers, accrued until June 2004.
  • Contributions and contributions to the National Registry of Rural Workers and Employers (RENATRE) and the National Registry of Agricultural Workers and Employers (RENATEA).

The internal tax on cigarettes and the additional emergency tax on the final sale price of that product.

The quotas of current payment facilities plans.

According to the AFIP, the percentage of the payment on account and the maximum number of installments will be determined according to the type of taxpayer and the profile of compliance with their tax obligations -both variables considered at the time of consolidation of the plan– as well as the type of plan.

In addition, in the payment facilities plans, the installments will be monthly, equal and consecutive and their amount will be calculated by applying the formula that is recorded in the “My Facilities” microsite (https://www.afip.gob.ar/misfacilidades) ; the minimum amount of each installment will be $2,000.

Source: Ambito

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