The AFIP is seeking to regularize more than 24,000 cases related to tax inconsistencies, offering significant benefits through the New Fiscal Pact.
The Regularization of Obligations regime allows for the regularization of obligations due as of August 31, 2021 through a payment facility plan.
Ignacio Petunchi
The Federal Public Revenue Administration (AFIP) will carry out a face-to-face induction campaign starting this Monday on more than 24,000 cases of audits in progresslinked to taxpayers with inconsistencies or debts in the payment of the Extraordinary Solidarity Contributionthe calculation of counterfeit invoices and foreign holdings detected by the automatic exchange of information. The total amount under investigation is estimated to be close to $400 billion.
In this way, after the recent launch of the New Fiscal Pact and the possibility of regularizing assets and debts under very beneficial conditions, AFIP will analyze taxpayers who must adjust their tax situation, to ask them to adhere to one of the solutions enabled by law.
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The New Fiscal Pact
It should be remembered that the New Fiscal Pact It allows you to settle debts with a forgiveness of up to 70% of the interest and also regularize assets with a 0% rate for both amounts of up to US$100,000as well as for funds above that value, if they are allocated to the purchase of public securities, bonds, investments in real estate projects, among other options.
Likewise, the Regularization of Obligations regime allows for the regularization of obligations due as of August 31, 2021 through a payment plan. The plan allows the debt to be paid, in cash or in up to 84 installments, and to obtain forgiveness of interest and fines.
AFIP Obligations Regularization Regime
Obligations included:
- Taxpayers and those responsible for tax, customs and social security obligations administered by AFIP can regularize debts due up to March 31, 2024, fines and penalties for violations committed up to that date, as well as compensatory and punitive interest.
Exclusions: The following may not benefit from the regularization regime:
- Declared bankrupt without continuity of operation while the bankruptcy lasts.
- Those convicted of customs, tax or common crimes related to non-compliance with tax obligations, with the conviction confirmed in the second instance before July 9, 2024.
- Legal entities whose partners, directors, or equivalent positions have been convicted of crimes related to tax non-compliance before July 9, 2024.
- Withholding and collection agents prosecuted for misappropriation of taxes and social security resources.
Accession process
Term of membership
- From July 17 to December 13, 2024, both inclusive.
Requirements to join:
- Submit the sworn statements or determinations, whether original or corrective, of the obligations to be regularized.
- Declare the Uniform Banking Code (CBU) of the account for debiting installments, if you opt for payment facility plans.
- Have an Electronic Tax Address.
Methods of membership:
- Cash payment: Until October 14, 2024.
- Payment facility plans of up to 3 installments: Until October 14, 2024.
- Easy payment plans with more than 3 installments: Until December 13, 2024.
Procedure for adhering to payment facility plans:
- Enter the service with the tax code “My Facilities”, option “Law No. 27,743 – Exceptional Regularization”.
- Validate, modify, add or eliminate the obligations to be regularized.
- Choose the type of payment plan according to the type of obligation.
- Select the CBU to use for debiting installments.
- If different accounts are used for the plans, coordinate in advance with the bank.
- Consolidate the debt and, if applicable, generate an Electronic Payment Slip (VEP) for the payment on account.
- If the payment on account is not entered, generate a new VEP to proceed with the cancellation.
Confirmation
- The cancellation of the payment on account will automatically generate the presentation of the payment plan, which will be communicated to the taxpayer through the Electronic Tax Address. If a payment on account is not required, the plan will be presented directly.
Source: Ambito
