ARCA (former AFIP) issued General Resolution 5632, regulating the extension of the benefit provided through Decree 1137/2024, published at the end of 2024.
The Government extended until December 31, 2025 the benefit for microenterprises (microSMEs), which allows you to use the 100% of the tax on bank debits and credits as payment on account of the Income Taxor allocate a part as compensation for employer contributions.
In this sense, ARCA (former AFIP) issued General Resolution 5632, regulating the extension of the benefit provided through Decree 1137/2024, published at the end of 2024.
- Payment on account of Income Tax: Microenterprises with an MSME Certificate will be able to compute 100% of the tax on bank credits and debits actually paid.
- Compensation of employer contributions: Companies may also choose to use up to 30% of the tax on the check as payment on account of up to 15% of employer contributions destined for the pension system.
The benefit, which was initially applicable to salaries accrued until December 31, 2024, is now extended to salaries earned between January 1 and December 31, 2025, inclusive.
Payment facility plans for MSMEs
The Customs Collection and Control Agency (ARCA) made payment facility plans available for up to 4 years for micro, small or medium-sized businesses, non-profit entities, taxpayers in the health sector and small taxpayers, to regularize their tax debts. On the other hand, ARCA announced that it will be extended until July 31, 2025 the suspension of tax foreclosures and embargoes for non-profit entities and taxpayers belonging to the health sector. The measure will be published in the Official Gazette.
What is the new payment facility plan like?
The installments will be monthly, equal and consecutive, at a fixed rate (The financing rate is not changed during the term of the payment plan). The plan contains a drastic reduction in the financing rate and will not require an advance payment.
With this measure, the agency seeks to provide greater flexibility to taxpayers so that they can catch up with their non-prescribed tax obligations, including those not regularized in the recently completed moratorium.
Source: Ambito
