Debt forgiveness covers obligations due until October 31, 2022. What are the steps?
The AFIP established the requirements so that the subjects reached by the benefit of forgiveness of tax, customs debts and social security resources, can access the Tax Regularization Regime.
This Regime is contemplated in this year’s National Budget so that the National State, the provinces, the Autonomous City of Buenos Aires and the municipalities, including public bodies, can access the forgiveness of debts due until October 31, 2022, whatever state they are in.
Now, through General Resolution 5359/2023, published this Tuesday in the Official bulletin, the AFIP established the requirements, the procedure, the deadlines and other formalities that must be observed in order to obtain the benefit.
Pursuant to the provisions, the affected taxpayers must submit the forgiveness requests to the collecting entity and, if applicable, to the Ministry of the Interior, consigning the amounts and concepts that are intended to be regularized, and express their commitment to regularize their tax situation and withdrawal of legal proceedings.
Debt forgiveness covers obligations due until October 31, 2022liquid and enforceable on the date of entry into force of this general resolution, including compensatory and/or punitive interest, fines and other sanctions.
Likewise, the obligations due until October 31, 2022 that are in the process of inspection whose intervention order is notified until 15 days after the date of entry into force of the General Resolution, as well as debts are included. in administrative, contentious-administrative or judicial discussion.
These obligations will be included in the forgiveness benefit as long as they have not been canceled or regularized on the date the benefit request is made, in accordance with the official text.
The AFIP clarified that the contributions and the contributions destined to the National Scheme of Social Works and the quotas destined to the Occupational Risk Insurers are excluded from the benefit.
Among other issues, the agency provided that in order to request adhesion to the benefit of forgiveness of tax, customs debts and social security resources, the subjects reached must comply with the requirements and conditions indicated below:
- Possess an Electronic Fiscal Address.
- Having submitted all the determinative affidavits -including those resulting from the inspection activity corresponding to adjustments of obligations that may be waived- and informative statements expired up to the date of application for the benefit.
- Have the Unique Tax Identification Code (CUIT) active without limitations.
- Have updated the code of the activity carried out in accordance with the “Economic Activities Classifier (CLAE) – Form No. 883”.
- Do not register low taxes due to omission in the presentation of affidavits.
Source: Ambito
