The payment plan with debt forgiveness managed to bypass all parliamentary bodies without alterations. The AFIP will have 15 days to open registration. SMEs were waiting for the payment plan.
The The tax moratorium promoted by the government has so far managed to go through all the stages of the parliamentary process without suffering alterations. Once the law comes into effect, the Federal Public Revenue Administration (AFIP) will have 15 days to open registration.
The payment plan is highly anticipated by small and medium-sized businesses hit by the drop in turnover and activity. Many of them have chosen to enter into short permanent plans to pay maturities, waiting for this law to be passed.
The tributary Mario Volman, professor at the University of Buenos Aires, highlighted that “it is very convenient” the new plan because “The savings that the taxpayer can make is very important.”
Highlights include:
- The regularization regime covers tax, customs and social security obligations.
- Debts may be included until March 31, 2024
- The placement must be carried out from the date of entry into force of the regulations issued by the Federal Administration of Public Revenue until one hundred and fifty (150) calendar days have elapsed from that date, inclusive.
- The AFIP will have 15 days to launch registration from the moment the law becomes effective. Assuming that deputies take another 15 days to deal with the package of laws, it is estimated that the regulations should be ready for the second half of July or the first days of August.
What can be added?
- Obligations that are in the course of administrative discussion (includes cases before the National Tax Court) or administrative litigation (includes any case pending before the judiciary) may be included.
- The so-called Solidarity Contribution sanctioned during the pandemic.
- Obligations of withholding and collection agents who have omitted to retain or collect
- Tax obligations due on March 31, 2024, inclusive, including payment facility plans with respect to which the corresponding expiration has or has not occurred on said date;
- Any tax obligation that is not expressly excluded by law.
- Fines for violations provided for in Law 22,415 (Customs Code).
They are left out
- Contributions and contributions destined for the National System of Social Works.
- Debts for installments destined to the Work Risk Insurers (ART).
- Contributions and contributions to the special social security regime for domestic service employees and/or staff of private homes;
- The contributions corresponding to the subjects adhered to the Simplified Regime for Small Taxpayers (RS);
- The fees corresponding to Life Insurance
- Monthly contributions and contributions to the National Registry of Workers and Employers
The benefits will be greater the faster you register and pay in up to 3 installments
- Within the first thirty (30) calendar days from the date of entry into force of the respective regulations issued by the AFIP: Forgiveness of 70% of the compensatory and punitive interests accrued to the date of accession to the extent that the entire Debt to be regularized is canceled by cash payment or in a payment facility plan of up to three monthly installments.
- From 31 calendar days and up to 60 days from the date of entry into force: forgiveness of 60% of the compensatory and punitive interest accrued to the extent that the entire debt to be regularized is canceled by cash payment or in a plan payments of up to three installments.
- From 61 calendar days to 90, from the date of entry into force: forgiveness of 50% of compensatory and punitive interest to the extent that the entire debt to be regularized is canceled by cash payment or in a payment plan. payments of up to three monthly installments.
- Adhesion within 90 calendar days from the date of entry into force of the respective regulations: forgiveness of 40% of compensatory and punitive interests.
- Starting 91 calendar days from the date of entry into force: forgiveness of 20% of compensatory and punitive interest.
When longer plans are requested
- When dealing with human persons, they must pay 20% of the debt and up to 60 monthly installments with a discount rate from Banco Nación.
- SMEs and non-profit entities must advance 15% and up to 84 installments
- Medium companies will have to pay 20% and will be able to pay the rest in 48 installments
- Large companies, 25% and up to 36 installments.
Source: Ambito
