The Federal Public Revenue Administration (AFIP) regulated this Tuesday the Moratorium for debtors of tax, customs and social security contributionsthrough General Resolution 5525/2024 published in the Official Gazette.
The agency determined the scope, provisions and requirements to be met in order to adhere to the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations, including the excluded concepts and subjects, the adhesion modalities and the payment facility plans.
The regulations establish that tax, customs and social security obligations due by 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, may be regularized under the new regime.
In addition, it stipulated that the payment plan may be drawn up from the date the regulation comes into force and up to 150 calendar days after that date, inclusive, providing for up to 84 installments for self-employed taxpayers and small businesses. It also stipulates that fines will be 100% forgiven.
Taxpayers eligible to join the moratorium
- -Natural persons and undivided estates
- -Small taxpayers
- -Micro, Small and Medium Enterprises
- -Non-profit entities .
- Concepts and subjects excluded from the regime.
What debts are covered by the moratorium?
- a) Contributions and contributions to the National Social Security System.
- b) The quotas allocated to Workers’ Compensation Insurance Companies (ART).
- c) Contributions and contributions for the Special Social Security Regime for Domestic Service Employees and the Special Employment Contract Regime for Domestic Staff.
- d) The pension contributions corresponding to the subjects adhering to the Simplified Regime for Small Taxpayers (RS).
- e) The contributions corresponding to the Mandatory Life Insurance.
- f) Contributions and monthly contributions to the National Registry of Agricultural Workers and Employers (RENATEA) and 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 Customs Code.
- h) Obligations included in expired payment facility plans submitted under 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) Subjects declared bankrupt, natural and legal persons convicted in the second instance for tax or common crimes that are linked to non-compliance with tax obligations, and withholding and collection agents who have a final indictment and the case has been elevated to oral trial.
Requirements to adhere to the moratorium
a) Have submitted the sworn statements or determinations – original and/or corrective – of the obligations to be regularized.
b) Declare in the “web” service called “CBU Declaration”, in accordance with General Resolution No. 2,675 and its amendments, the Uniform Banking Code (CBU) of the current account or savings account from which the corresponding amounts will be debited for the cancellation of each of the installments, only in cases where the adhesion to the exceptional regularization regime is carried out through payment facility plans.
c) Have an Electronic Tax Address established in accordance with the provisions of General Resolution No. 4,280 and its amendment.
Payment facility plans are grouped in two ways:
a) Plans of up to three monthly installments, with the highest interest forgiveness (from 70% to 50% depending on when they are requested) whose financing interest rate will be defined based on the character of the taxpayer.
In this sense, people who pay their debt in cash within the first 30 days or in three installments will have a 70% reduction in interest, and those who pay within two months using the same system will have a 60% reduction in interest and those who pay within three months will have a 50% reduction in interest.
b) Longer-term plans, whose maximum number of installments, financing interest rate and percentage of payment on account will be defined according to the taxpayer’s classification at the time of joining the regime, providing more favorable conditions for micro and small businesses, non-profit entities and self-employed individuals.
In this way, small taxpayers will be able to pay 20% and the rest in 60 monthly installments, while non-profit entities will have to pay 15% and the rest in 84 monthly installments.
Medium-sized companies, meanwhile, must make a payment on account equivalent to 20% of the debt and for the resulting debt balance, up to forty-eight (48) monthly installments, while the rest of the taxpayers must pay 25% of the debt and for the balance in up to 36 monthly installments.
Taxpayers must access the “My Facilities” system, available on the agency’s website, under the “Law No. 27,743 – Exceptional Regularization” option, with a tax code. AFIP specified that “the minimum amount of the capital component of each installment will be $2,000” and that “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 means of direct debit from a bank account.”
Source: Ambito
