The first deadline for membership with a 70% interest discount is scheduled for August 15. This applies to tax, customs and social security debts as of March 31 of this year.
Much of the taxpayers who were able to reformulate previous payment plans that had fallen through, In the last few hours, they agreed to the tax moratorium, the first phase of which expires on August 15. This is the possibility of accessing the maximum benefit provided for in the plan, which consists of a 70% discount on punitive and compensatory interest that the AFIP perceives, for simple arrears and for the initiation of judicial collection actions. Those who have already entered, They will have to pay their debt in cash or in up to three payments.
The moratorium allows regularize tax, customs and social security debts as of March 31 of this year. Contributions to social welfare organizations or domestic workers, ART fees, and violations of the Baggage Regime, among other concepts, cannot be included.
After that period, the next stage will close on September 14, with 60% forgiveness, and you will also have to pay in cash or in three payments. Until October 14, meanwhile, the benefit will be 50%.
Those who cannot pay in cash or in three installments will be able to access plans of up to 84 installments. In long-term plans, the interest forgiveness will be 40% if the adhesion It will be done from now until October 14th; and it will only be 20% if the payment is made between October 15 and December 13 inclusive.
When choosing this option, it must be taken into account that the AFIP will require an initial down payment of 15% to 25%. of the consolidated debt. And that will apply a variable rate linked to the commercial discount rate of Banco Nación.
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Sebastian Dominguezpartner at SDC Tax Advisorsexplained that in the case of his clients “it was recommended to enter 24 hours in advance” on the scheduled date. In fact, the text of the AFIP regulations, in the opinion of tax advisors, was not clear.
In search of increasing revenue collection
It is then expected that In August, the Minister of Economy, Luis Caputo, can obtain extraordinary tax resources that allow him to improve tax revenues. In July, tax revenues fell by 8% in real terms. In June, they fell by 10% in real terms, while in May they fell by 14% in real terms year-on-year.
Luis Caputo is thus seeking to raise a sum of funds that will act as a cushion for the imminent reduction of the PAIS tax in September, which will drop from 17.5% to 7.5%. Private estimates indicate that this reduction would cost him around $300 billion a month, which he will have to compensate from now on with the restoration of the Income Tax.
Source: Ambito
