AFIP launches new payment plan: who can access it

The regime establishes the following conditions:

• Objective conditions:
• The obligations to be regularized must be tax, customs or social security resources, due until August 31, 2023, inclusive.
• The obligations detailed in article 3 are excluded. such as advances and/or payments on account, value added tax that must be entered for services provided abroad, contributions and contributions destined for the National Regime of Social Works, etc.
• The following taxpayers can join the regime:
• Small taxpayers.
• Micro, small and medium-sized enterprises (MSMEs) -Tranches 1 and 2-.
• Non-profit entities.
• Other taxpayers.
• The subjects detailed in article 4 cannot join the regime, such as those convicted of tax crimes, those convicted of common crimes that have a connection with non-compliance with tax obligations, etc.

Terms and conditions of membership:

• Accession period:
• The deadline for joining the regime expires on December 31, 2023, inclusive.
• Dues:
• The payment facility plan may consist of a maximum of 60 equal and consecutive monthly installments, with a financing interest of 3% per month.

Suspension of the initiation of tax execution trials and the blocking of precautionary measures:

• The AFIP is committed to be suspended until December 31, 2023including the initiation of tax execution trials and the blocking of precautionary measures, in relation to to the obligations that are regularized within the framework of the regime.

The payment facility regime established by the Resolution constitutes a measure of tax relief for taxpayers and responsible parties who are in non-compliance of their tax obligations.