What is the upcoming AFIP debt payment plan like in real practice?

The Resolution of AFIP number 5425/2023 where it regulates:

• Payment facilities regime.
• Suspension of the beginning of tax execution trials
• Suspension of the prohibition of precautionary measures.

Let’s practice implementing these 3 measures.

As a first point, you should know that the payment plan comes into operational effect on the AFIP portal on 10/17/2023.

Then you have to know the beneficiaries with this AFIP payment plan, which type of debt includesuntil term you can put the debt and until term can the plan be entered, how many installments and? rate and other conditions.

• Debts due as of 08/31/2023, inclusive; In other words, if you owe the VAT until the July declaration that expires in August.
• Tax Obligations; Customs and Social Security (the latter the most requested, are the contributions and contributions to social security, items 301 and 351 of form 931 SUSS.
• Natural persons, legal entities and non-profit entities;
• Up to 120 Installments; Be careful here, it depends on your risk profile, it is AFIP, in other words, your SIPER. Your SIPER being letter C, D and E, you will have 6, 9, 18, 60 and 72 installments.
• An interest rate from 4.14% monthly
• The AFIP payment plan comes into effect OPERATIONAL, that is, we can see it on the AFIP desktop with the tax code, from the 10/17/2023
• The AFIP payment plan will be valid and you can enroll until 12/29/2023

Now that you know the theory, let’s get to the practice.

Since October 17, those of us who benefit from this plan directly or indirectly by advising taxpayers must enter the AFIP website with a tax code and CUIT.

Once inside the AFIP desktop, we are going to look for the MY FACILITIES option.

Important, some taxpayers who do not frequently use the AFIP portal, do not have the mentioned option in force, they must add it. How to do it Easy.

You go to the option RELATIONSHIP MANAGER and there ADHERIS SERVICE, then in AFIP you search for Interactive Services and search in alphabetical order for the option you want to add, in this case MY FACILITIES.

Step 1

Step 2

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Step 3

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Step 4

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Now that you see the MY FACILITIES option

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They enter NEW PRESENTATION AND FROM 10/17/2023.

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You will see the RG 5425 option to take advantage of the facilities plan until December 29 of this year.

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We see the other two points of the general AFIP resolution that have to do with the suspension of the beginning of the execution trial that we know as WORD OF INTIMATION PAYMENT.

This measure comes into force from the publication of the resolution, that is, from September 28, 2023 and lasts until 12/30/2023.

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A torture that taxpayers will not have until 12/31/2023.

Likewise, as a result of this, they will not have their bank accounts seized for not complying with these commands.

In short, until 12/31/2023 there will be no execution trials for AFIP debts nor their consequent seizures of bank accounts.