The measures aim to help taxpayers comply with their obligations and are part of the tools made available by the AFIP to cushion the economic impact of the Covid-19 pandemic.
The extension of benefits it is added to the exceptional tools available to regularize liabilities such as the moratorium and the forgiveness of debts.
AFIP moratorium
The moratorium allows the regularization of obligations due on August 31 in up to 120 installments with an initial rate of 1.5%, depending on the type of taxpayer.
Adherence to the regularization plan can be made until March 15, 2022, while the first installment will expire on April 16, 2022 and subsequent installments will expire on the 16th of each month.
AFIP debt forgiveness
Meanwhile, the forgiveness of debts of less than $100,000 for small taxpayers and micro and small businesses and the moratorium, allows including debts due on August 31, 2021. The debt forgiveness is valid until March 2, they reported.
In turn, General Resolution 5143/2022 establishes that the agency will not consider the category of the Risk Profile System (SIPER) of taxpayers when processing plans to regularize their obligations corresponding to the 2020 fiscal period.
The benefit reaches taxpayers included in categories A, B, C or D and excludes those who are categorized as “very high risk”, category E.
The “Risk Profile System” is a computerized rating system that performs monthly evaluation processes on compliance with formal and material obligations of citizens.
Through General Resolution 5142/2022, the AFIP extended until March 31, 2022 the transitory validity corresponding to the number of admissible payment facility plans, as well as the number of installments and the financing interest rate applicable in the system of permanent payment facilities. The maximum is 8 installments and 6 plans per person.
In addition, the benefits in the conditions of the permanent payment plans for those who carry out critical activities will also continue in force until March 31, 2022.
Source: Ambito
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