The AFIP extended until July 10 the deadline for taxpayers to register in the Tax Regularization Regime, through the Official Gazette.
The AFIP extended until July 10 the deadline for taxpayers to register in the Tax Regularization Regime, through which they can request the forgiveness of tax and social security debts due until October 31, 2022.
The incorporation into that Regime was originally scheduled until June 15, but the collecting entity formalized its extension through General Resolution 5376/2023, published this Thursday in the Official Gazette.
“In order to facilitate and guarantee that those taxpayers who meet the established conditions access the regularization regime, it is considered advisable to extend until July 10, 2023, inclusive, the term to file the respective request”, according to the text official.
AFIP: how to access benefits to regularize debts
It is a plan that includes the possibility of requesting forgiveness for obligations due until October 31 of last year, their compensatory and/or punitive interest, fines and other sanctions, including those that are in the process of inspection, as well as to debts under administrative, contentious-administrative or judicial discussion.
The benefit can be requested only once and the request cannot be rectified when the obligations to be forgiven are validated.
Through another General Resolution -of last May 16- the AFIP had established the requirements, the procedure, the deadlines and the other formalities that must be observed by the National State, the provinces, the Autonomous City of Buenos Aires and the municipalities, including public bodies, to access the Regime, which was created in this year’s National Budget Law.
AFIP extended until the end of the year the payment plan for overdue debts
In that rule, it was provided that taxpayers can manage the incorporation into the regime until June 15, 2023 (date extended now until July 10) having to prove their quality as subjects reached by the forgiveness benefit and express the commitment to regularize their fiscal situation, as well as to withdraw from the judicial processes in progress.
AFIP: What are the requirements?
To request accession to the benefit, the affected subjects must have an Electronic Tax Address, have submitted all the determinative and informative affidavits expired up to the date of application for the benefit and have the Unique Tax Identification Code (CUIT) active without limitations.
They will also have to have updated the code of the activity carried out in accordance with the “Economic Activities Classifier (CLAE) – Form No. 883” and not register low taxes due to omission in the presentation of affidavits.
Source: Ambito
