The Collection Agency of the province of Buenos Aires (ARBA) resolved the scope of a payment facility plan that will be in force throughout 2024.
Debts for all taxes may be regularized, this is the case for all categories ofl Real Estate -basic and complementary components-, Automotive, sports or recreational boats, and Gross Income.
According to the regulations that were published this Friday in the Buenos Aires Official Gazette, it applies to debts in prejudicial proceedings; due or accrued, depending on the tax in question, between January 1, 2024 and until December 31, 2024, both dates inclusive.
It also contemplates interest, accessories and fines for violations related to these concepts.
Payment can be made in cash or in installments, and in the latter case there are two modalities: between 6 and 12 equal and consecutive monthly installments with a financing interest of 7 percent monthly on the balance, and between 15 and 24 installments with a 6.5% interest.
ARBA highlighted that the debts of taxpayers of the Gross Income Tax, coming from the Simplified Regime, will be exempt from this general plan.
Also non-compliance by taxpayers who act as collection agents, for levies that they have omitted to withhold or collect, and for withholdings or collections made and not deposited or deposited late, including those arising from the application of fines.
Furthermore, the regulations indicate that judicialized debts, which have already been claimed through a summary judgment, are excluded; and those from the Gross Income Tax subject to an inspection, determination or administrative discussion process.
In the same act, the Collection Agency explained that, to access the regularization plan, the procedure must be done through the official ARBA website (arba.gob.ar) with the taxpayer’s CUIT and CIT.
In the case of Gross Income, each of the periods to be regularized must be selected, and for Real Estate and Automotive, all debt due between January 1, 2024 and the date on which the membership is formalized must be regularized. to the plan.
Source: Ambito
