The AFIP regulated a cancellation of tax debts that benefits the State agencies themselves. It is a benefit approved in the 2023 Budget. Article 95 of the regulation provides for the great forgiveness of tax debts for dependencies of the national state, provinces and municipalities.
Enter the “intrastate” debts until October 2022, which will be forgiven. Excluded from the benefit are the contributions and the contributions destined to the National Scheme of Social Works and the quotas destined to the Occupational Risk Insurers. The norm indicates that the different dependencies will have time until August 31 to request the benefit.
On the other hand, Carlos Castagneto has already signed the general resolution that implements the payment facilities plan for SMEs. It will make it possible to regularize tax, customs and social security resource obligations expired until April 30, 2023, inclusive, without this implying the total or partial reduction of compensatory and/or punitive interest or the release of the relevant sanctions. The admission to the regime may be carried out until September 29, inclusive.
The stock of debt to regularize is estimated to reach $456,063 million. The measure favors 656,121 taxpayers, of which 48.1% are Micro and Small Companies, 11.5% are Medium Tranche I and 31.2% are Small Taxpayers and Monotributors.
Micro and small businesses may request plans of between 12 and 84 installments depending on the type of debt and the financing rate will be 3.55%. The median tranche 1 between 6 and 48 installments, and the rate will be 4.73%. The rest of the companies will be able to access between 3 and 36 quotas with a rate of 5.71%. These are fixed rates, so with inflation growing at 8% per month, the amounts will gradually liquefy. An important issue is that no company will be able to carry out cash operations with liquidation since, if they do, the plans will be declared expired.