Before 4/2/25 Arca should not execute or seize SMEs for unpaid obligations expired at 12/31/24

2) Micro, small and medium enterprises are fundamental for the economy of our country, since they concentrate a large number of employees and, in turn, register an increase in their export capacity.

3) The National State considers it appropriate to provide such companies with tools that promote their development, the impulse of employment and export growth.

Likewise, in the context of the statement of the health emergency provided until December 31, 2025 by article 1 of Decree 70/2023, it was understood that taxpayers belonging to the health sector comply with a preponderant role and are essential components of the system , hence, in order to guarantee their normal performance and functioning, it is appropriate to provide them with identical benefit.

The AFIP fulfilled the commission of the aforementioned ministerial authority, issuing RG 5482.

Later, the aforementioned Ministry issued Resolution No. 617/24, entrusting the extension to the AFIP until December 31, 2024, inclusiveof the originally planned term for the application of the suspensions referred to the beginning of this note. Obviously, the collecting agency consented to the recommendation, thus issuing the RG 5532.

New circumscribed extension and facilities plan

However, a drastic change, well that conjectured from some indications that already appeared, made the Ministry the same. Resolution 1445/24, to entrust in this case the ark that extended the suspension of judgments and embargoes until 7/31/25, although limited to: 1) non -profit entities, and 2) companies in the health sector. In line with this, the collection authority issued RG 5628.

And so, almost simultaneously, exercising the powers conferred by article 32 of Law 11,683, The collection agency issued RG 5629 (BO 12/30/24), From which it established a special regime of payment facilities for the entry of overdue obligations and fines applied until December 31, 2024, inclusive, with a host period from 3/2/25 to 4/30/25 .

They are recipients of it:

1) Micro, small and medium -sized companies – we are 1 and 2- with “Mipyme Certificate” in force as of the date of foster care, obtained in accordance with the provisions of Resolution No. 220 of 4/4/19 of the former Secretariat of Entrepreneurs and small and medium enterprises and their amendments, and that have the corresponding characterization in the “registration system”;

2) Small taxpayers: Understanding by such human persons and undivided successions that are characterized in the “registration system” with the “547 – small taxpayer” code in accordance with subsection a) of article 4 of General Resolution No. 5,321 and its amendments, to the date of foster care;

3) The non -profit entities that are registered with the aforementioned agency at the date of foster care, under some of the legal forms indicated in the norm;

4) Taxpayers belonging to the health sector that are characterized in the “Registry System” with the “533 – Transitional Protection and Fiscal Relief for the Health Sector” at the date of foster care; and

5) The subjects indicated in point 1) preceding that, not being characterized as micro, small and medium -sized companies – we are 1 and 2 – at the date of foster care, they would have been reached by the provisions of General Resolution No. 5.482 and// or its complementary general resolution No. 5,532. These last subjects would be, in general terms, companies with MSME Certificate ”in force as of January 31, 2024 (in the case of RG 5482), and with a certificate in force as of July 24, 2024 (case of RG 5532).

It arises from the recitals of this last rule that the suspension of executions and embargoes was adopted in order to provide micro, small and medium -sized companies that foster their development, the impulse of employment and the growth of exports, as well as guaranteeing taxpayers belonging to the health sector their normal performance and functioning within the framework of the aforementioned health emergency.

He adds that, in line with what was mentioned in the preceding paragraph and being a permanent objective of the collection agency to contribute to the voluntary compliance of the tax obligations of the taxpayers and/or responsible, whose application, perception and inspection are in charge of their charge, they are in charge of, they are in charge of, It is appropriate to implement a special payment facilities regime.

Final words

Having taken the announcement of the ARCA in the sense that as of February 17, judicial executions and/or embargo executions will restart, even scheduled all this (as general instruction) depending on the nominal amount of the debt, remaining to except for the benefit of the suspension for those taxpayers who maintain it until 7/31/25, We cannot help but to maintain that the collecting agency should refrain from carrying out such actions until 4/30/25, at least for the following reasons:

1) They are involved to this transitory extent, those taxpayers and responsible who, even if they are not required to accredit it, are in economic-financial conditions that prevent them from the appropriate fulfillment of their tax obligations. This follows as long as the implementation of this special plan is based on 32 of Law 11,683.

2) There is a clear disagreement between the reasons that led to the dictation of the RG of the Special Plan and the judicial measures that are now advertised. Recall that recitals are the motivation of the act, that is, the circumstances of fact and law that lead to its issuance. Said otherwise; They constitute the explanation, the arguments, the reasons that lead an agency of the State to make a decision, and in this purpose, cannot nest any contradiction.

3) Attentive against the fulfillment of the duties and guidelines of ethical behavior, according to which, the public official must act in good faith, which demands, as has rightly said, a duty of coherence in the conduct.

4) The self -contract of the collecting agency, from the fact that current From February 3 to April 30, 2025, it is stated that the creditor (the treasury) awaits you during the interval that fosters the foster care. Ergo, the collector should show tolerance in his actions by judicial means, until the period of foster care of the RG5629 regime finds its term.

Public Accountant Consultant. Tax