The Federal Public Revenue Administration (AFIP) begins to regulate the Fiscal Package which was approved by the Chamber of Deputies and Senators and created the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations. This Regime establishes a moratorium to achieve voluntary payment of obligations. In this sense, the tax collection agency through General Resolution 5525 published this Tuesday in the Official Gazette, establishes the possibility of forgiving debt interest to a group of taxpayers. The details of the measure.
The rule establishes that taxpayers who adhere to this regime through cash payment and/or payment facilitiesfor obligations due on or before March 31, 2024 inclusive, and for violations committed up to that date, obtain benefits according to the type of adhesion and the type of debt they register. Thus, a forgiveness of a percentage of the compensatory and/or punitive interest accrued up to the date of accession to the regimeor in full, when these have their origin in cancelled tax obligations, as well as release from fines and other sanctions that are not final or paid.
Moratorium: who can join?
Taxpayers and responsible parties who choose to access the payment facility plans are:
to) Individuals and undivided estatesexcept those characterized as “Small Taxpayers” or those that are Micro or Small Enterprises.
b) Small taxpayersunderstood as such to be natural persons and undivided estates characterized in the “Registration System” with the code “547 – Small Taxpayer” on the date of joining the regime.
Subjects who are not characterized as “Small Taxpayers” and consider that they meet the requirements established for this, may prove their status until December 11, 2024, inclusive, prior to joining the regime, through the service with Tax Code called “Digital Presentations”, for which they must select the procedure “Small Taxpayers – Characterization” and attach the corresponding supporting documentation.
c) Micro, Small and Medium Enterprises -Sections 1 and 2- with a “MiPyME Certificate” valid on the date of joining the regime, obtained in accordance with the provisions of Resolution No. 220 of April 12, 2019 of the former Secretariat of Entrepreneurs and Small and Medium Enterprises of the then Ministry of Production and Labor and its amendments, and that have the corresponding characterization in the “Registration System”.
d) Non-profit entities that are registered with this Federal Administration at the time of acceptance into the regime under one of the legal forms indicated below:
Moratorium: what is the scope of the benefit?
Taxpayers and those responsible for obligations that adhere to the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations who meet the following requirements:
– The following may be regularized under the aforementioned regime: tax, customs and social security resources obligations -including those detailed in article 3 of Law No. 27,743- expired on March 31, 2024, inclusive, fines and other firm sanctions arising from infractions committed up to that date, whether or not related to those obligations, as well as compensatory and/or punitive interest.
The following are excluded from this regularization regime:
to) Contributions and contributions to the National Social Security System.
b) The fees allocated to Workers’ Compensation Insurance Companies (ART).
c) Contributions and contributions to the Special Social Security Regime for Domestic Service Employees and the Special Employment Contract Regime for the Private Home Staff.
d) The pension contributions corresponding to the subjects adhering to the RSimplified Regime for Small Taxpayers (RS) –Article 39 of the Annex of Law No. 24,977, its amendments and supplements.
e) The quotas corresponding to the Mandatory Life Insurance.
f) Contributions and monthly contributions to the National Registry of Agricultural Workers and Employers (RENATEA) and to the National Registry of Rural Workers and Employers (RENATRE).
g) Taxes and/or fines arising as a result of violations of article 488 of the Baggage Regime of the Custom code –Law No. 22,415 and its amendments.
h) Obligations included in expired payment facility plans presented within the framework of the regularization regime governed by this general resolution.
i) Advances and payments on account, except those mentioned in article 28 hereof.
j) Compensatory and/or punitive interest, fines and other accessories related to the preceding concepts.
k) The subjects stated in paragraphs i), j), k), l) and m) of article 4 of Law No. 27,743.
Moratorium: what requirements must be met to enter the Regime
- Submit the original or corrective sworn statements or determinations of the obligations to be regularized.
- Declare the Uniform Banking Code (CBU) of the current or savings account from which the installments will be debited for the cancellation of each of the installments, in the “web” service called “CBU Declaration.
- Have an Electronic Tax Address.
Taxpayers must access the “My Facilities” system with a tax code, available at www.afip.com, option “Law No. 27,743 – Exceptional Regularization”. The minimum amount of the capital component of each installment will be $2,000. The installments will be due on the 16th of each month starting from the month immediately following the month in which the debt is consolidated and will be paid by direct debit from a bank account.
For more details of the plan, The complete resolution of the Official Gazette is attached:
Source: Ambito
