Suspension of the initiation of tax enforcement trials and the blocking of precautionary measures: the extension of the benefit exclusively reaches micro and small companies, as well as those taxpayers who carry out critically affected activities. The period expires on December 31. AFIP could extend the term again.
Zero Rate Loans: It is a benefit agreed through the AFIP so that a credit card is granted to the authorized monotributistas, to be returned in installments without interest. The deadline to request the benefit is January 31 and it could also be extended.
New bridging regime so that monotributistas of the highest categories have to pass to the general regime: It is an intermediate mechanism that allows it to pass in a less expensive way. The system was approved in April of this year, with some changes compared to the original that had been announced at the end of last year. As reported by the collecting body, there are 24,000 monotributistas able to choose the new intermediate regime.
Risk Profile: the AFIP maintains a period of non-application of the Risk Profile System (SIPER) in force. It is a taxpayer scoring, which allows those who best fulfill their obligations to obtain benefits, such as, for example, a greater number of installments in permanent payment plans. This period expires on January 31, 2022. It is very important for taxpayers of Income Tax and Personal Assets, because it allows them to pay their obligations with the highest amount of installments, regardless of previous history.
Water Emergency: The AFIP extended until January 31, 2022 the deadline to request tax benefits for the towns of Formosa, Chaco, Corrientes, Santa Fe, Entre Ríos, Misiones and Buenos Aires, affected by the Paraná river downspout. The assistance provided for in the regulations contemplates a special period for the payment of advances on income taxes, personal property and VAT, as well as for the obligations corresponding to social security contributions, the pension scheme for self-employed workers and monotax payers. .
Debt forgiveness: Small taxpayers, non-governmental organizations, religious societies, development societies, clubs and civil associations will have until March 3, 2022 to request that the AFIP forgive them debts of up to $ 100,000, provided by the Tax Relief Law. Taxpayers may request this benefit to regularize tax, customs and social security obligations due as of August 31. Tax forgiveness includes compensation, penalties, fines and penalties.
Moratorium: Enrollment in the new debt and interest forgiveness program expires March 3. Until that day, companies will have a deadline to request payment plans of up to 60 installments. Debts can be included until August 31 of this year.
Refunds to vulnerable sectors: It is for consumptions made with a debit card. It will be in force until the end of June 2022. The tool allows retirees and pensioners who charge the minimum credit and holders of AUH and the universal allowance for pregnancy access a benefit of up to $ 1,200 per month. The extension of the reimbursement offers an additional boost to the consumption made every month by more than 1.3 million people. The reimbursement amount rises from mid-2020 to $ 1,200 per month per beneficiary, with a maximum value of $ 2,400 for AUH holders with 2 or more children.
Reductions in Social Security Contributions: The Government extended until June 30, 2022 the 100% reduction in employer contributions that must be paid by companies that were benefited from the REPRO II program. These are those companies that belong to activities that are considered “critical” due to the impact of the pandemic. The extension was formalized through Decree 899/2021.
Refund of ATP amounts: the AFIP established that taxpayers will have 1 more year to voluntarily return the Supplementary Salary that they would have charged for the ATP Program in the event of non-compliance with the conditions established by it. The original expiration was scheduled for December 31, 2021 and, now, there will be time until December 31, 2022. It is important to mention that this additional period of 1 year applies to those who make the restitution voluntarily without having received any notification from the Treasury. . Sebastían Domínguez, partner of SDC Asesores Tributarios, pointed out in this regard that “although there is more time, it must be considered that as long as the Supplementary Salary is not restored, interest will run.” On the other hand, it indicated that taxpayers who have been notified of non-compliance will have only 15 administrative business days for restitution.
“In recent days, the AFIP has been sending notifications to taxpayers of alleged breaches of conditions of the ATP Program to induce the voluntary restitution of the Supplementary Salary,” said the taxpayer.
Source From: Ambito
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