In line with the national government guidelines for Improve tax collection and Facilitate debt regularizationthe Customs Collection and Control Agency (ARCA) He launched a new Special Payment Plan for Payment. The measure seeks to offer an orderly exit to taxpayers with defeated debts April 30, 2025both in the tax and social security.
This new tool is designed to contribute to fiscal stability, providing favorable conditions to catch up without resorting to judicial instances or embargoes. Arca had already obtained good results with his previous plan, which allowed significantly reducing the active debt stock.
As for payments on account, the maximum amount of quotas and fixed financing rate to be granted will be as follows:
Who can access the payment plan?
They can adhere to this new regularization scheme:
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Human people and undivided successions
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Micro, small and medium enterprises (MSMEs – Sections 1 and 2)
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Non -profit entities
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Health sector companies
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Other taxpayers not included in the previous groups
This wide inclusion aims to facilitate tax compliance in key sectors of the economy, especially those who face greater financial difficulties In the current economic context.
Tax pesos
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What debts can be included?
The plan reaches a varied range of tax obligations, among which are:
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Tax debts
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Contributions and Contributions to Social Security
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Monotax obligations
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Tax retentions and perceptions
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Customs taxesboth import and export
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Liquidations and interests within the framework of the Customs Code (Law 22.415)
The infractions and related customs fines will also be included, as long as they are included in the procedure established by the current law.
taxes
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What is the objective of the new regime?
The plan is part of an active policy of Progressive and predictable collectionwhich seeks to guarantee state financing without immediately resorting to coercive measures such as fiscal embargoes or executions. In fact, recently Arca also modified the embargo procedure to give a additional 48 -hour period before requesting judicial precautionary, which reinforces this New incentive logic to voluntary compliance.
With this type of tools, the government aims to improve the liquidity of taxpayers, especially SMEs, and avoid greater litigation in the tax field. In turn, it allows administration to recover key funds without increasing fiscal pressure.
Next steps
It is expected that in the next few days Ark will publish the technical details of the plan, including the adhesion period, the number of quotasthe applicable financing rates and the Benefits for compliance (such as partial condonations of interest or fines).
The immediate antecedent – the current plan until May 31 – allowed reduce the amount of capital debt by 66% In certain sectors, showing that flexible and massive regimes can be effective in terms of collection.
Source: Ambito
