On December 31, the truce granted by the organization ends. After the implementation of the 2024 moratorium, it is considered unlikely that the agency will extend the deadline once again.
Companies and taxpayers that did not regularize their situation before the treasury within the framework of the moratorium implemented this year, they will remain from the next few days in the sights of the Customs Collection and Control Agency (ARCA). The thing is that on December 31 the truce period ends for which the agency keeps trials and executions against debtors suspended.
Through the Resolution 617/2024 of the Ministry of Economy, published on July 25 in the Official Gazette, made official the extension of the tax benefit to certain groups of taxpayersmainly small and medium-sized businesses (SMEs), some individuals, non-profit entities and certain actors in the health sector.
The former head of the former Federal Public Revenue Administration (AFIP) Florencia Misrahi had then decided to maintain the grace period, which had already existed since the previous government, as a result of the economic crisis.
But throughout the 2024, the Government managed to approve in Congress the Fiscal Package that included a broad tax moratorium for all taxpayers, in order to give them time to regularize their situation. Given this background, public accountants assume that there is a low chance that Juan Pazothe new head of ARCA, grants a new extension.
In that way, to As of January 1, 2025, the treasury’s trials and seizures would return against taxpayers who remain in arrears with respect to their obligations.
What debts are included in the moratorium
The regulations of the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations establish that tax, customs and social security resource obligations expired on March 31, 2024, inclusive, fines and other sanctions may be regularized. firm originating from infractions committed up to that date, whether or not related to those obligations, as well as compensatory and/or punitive interests.
- Those obligations that are in the course of administrative discussion (includes cases before the National Tax Court) or administrative litigation (covers any case pending before the Judiciary).
- The obligations with respect to which the powers of AFIP have been prescribed to determine and demand them and on which a tax criminal complaint or, where appropriate, an economic criminal complaint has been filed, against the taxpayers or responsible parties.
- The obligations that were born within the framework of law 27,605, that is, the Solidarity Contribution.
- Obligations of the retention and perception agents who have failed to retain or perceiveor the amount that, having been withheld or received, had not been deposited, after the deadline to do so had expired.
- Tax obligations due as of March 31, 2024, including, integrating the payment facility plans with respect to which the corresponding expiration has or has not occurred on said date.
- All tax obligation that is not expressly excluded in article 4 of the law.
- The fines for violations provided for in law 22,415 (Customs Code) and its modifications, which are not determined based on import or export taxes, except for the violation of minor smuggling.
Source: Ambito
