With the purpose of reintroducing bonuses and discounts for taxpayers without tax debts in 2025, the Collection Agency of the province of Buenos Aires (ARBA) published in the Official Gazette on the 4th of the current month, Regulatory Resolution 27/2024 that establishes on a temporary basis special conditions and additional benefits to facilitate the cancellation of debts from taxes, thus enabling taxpayers and those responsible with the will to comply with said tax obligations to achieve that objective.
– Automotive;
– Sports or recreational boats.
Benefits and fees according to stage of foster care and judicial stage
- That they are NOT in the process of judicial execution, nor in the process of inspection, determination or administrative discussion
A) Foster care carried out between November 4 and 30, 2024, both dates inclusive:
1) In a single payment: with a reduction of thirty percent (30%) of the total amount of the foster care.
2) In 3 monthly, equal and consecutive installments: without financing interest and with a reduction of ten percent (10%) of the total amount of the foster care.
B) Foster care carried out between December 1 and 15, 2024, both dates inclusive:
1) In a single payment, with a reduction of twenty-five percent (25%) of the total amount of the foster care.
2) With 1 advance payment of five percent (5%) of the debt and the balance in 3 equal and consecutive monthly installments: without reduction and without financing interest.
C) Foster care made between November 4 and December 15, 2024, both dates inclusive, with 1 advance payment of five percent (5%) of the debt and the balance:
1) In 6 and up to 12 monthly installments, equal and consecutive: without reduction. Each installment will accrue a financing interest of one and fifty percent (1.50%) per month on the balance.
2) In 15 and up to 24 monthly installments, equal and consecutive, without reduction. Each installment will accrue financing interest of two percent (2%) monthly on the balance.
3) In 26 and up to 70 monthly installments, equal and consecutive, without reduction. Each installment will accrue financing interest of three percent (3%) monthly on the balance.
- In the process of judicial execution including shelters for taxpayers with embargo or other precautionary measure
A) Foster care carried out between November 4 and 30, 2024, both dates inclusive:
1) In a single payment: with a reduction of thirty percent (30%) of the total amount of the foster care.
2) In 3 monthly, equal and consecutive installments: without financing interest and with a reduction of ten percent (10%) of the total amount of the foster care.
B) Foster care carried out between December 1 and 15, 2024, both dates inclusive:
1) In a single payment, with a reduction of twenty-five percent (25%) of the total amount of the foster care.
2) With 1 advance payment of five percent (5%) of the debt and the balance in 3 equal and consecutive monthly installments: without reduction and without financing interest.
C) Foster care made between November 4 and December 15, 2024, both dates inclusive, with 1 advance payment of five percent (5%) of the debt and the balance:
1) In 6 and up to 12 monthly installments, equal and consecutive: without reduction. Each installment will accrue a financing interest of one and fifty percent (1.50%) per month on the balance.
2) In 15 and up to 24 monthly installments, equal and consecutive, without reduction. Each installment will accrue financing interest of two percent (2%) monthly on the balance;
3) In 26 and up to 48 monthly installments, equal and consecutive, without reduction. Each installment will accrue financing interest of three percent (3%) monthly on the balance.
- Debts due or accrued during the year 2024
A) Foster care carried out between November 4 and 30, 2024, both dates inclusive:
1) In a single payment: with a reduction of thirty percent (30%) of the total amount of the foster care.
2) In 3 monthly, equal and consecutive installments: without financing interest and with a reduction of ten percent (10%) of the total amount of the foster care.
B) Foster care carried out between December 1 and 15, 2024, both dates inclusive: in a single payment, with a reduction of twenty-five percent (25%) of the total amount of the foster care.
C) Foster care carried out between November 4 and December 15, 2024, both dates inclusive:
1) In 6 and up to 12 monthly installments, equal and consecutive: without reduction. Each installment will accrue financing interest of seven percent (7%) monthly on the balance.
2) In 15 and up to 24 monthly installments, equal and consecutive, without reduction. Each installment will accrue financing interest of six and fifty percent (6.50%) monthly on the balance.
In all cases theThe reductions thus provided may in no way imply a decrease in the amount of the debt capital. Likewise, in expired payment plans, in no way can the amount of the benefit resulting from the application of the planned reductions be less than the amount of the duly consolidated benefit that has now become expired.
The conditions set out in the so-called “permanent plan” governed by ARBA Regulatory Resolution No. 7/2022 and the ARBA Regulatory Resolution No. 36/2023 for debts due or accrued from January 1, 2024 to December 31, 2024, both dates inclusive.
Adherence to the Plan
The settlements can be obtained completely in digital form by entering the official ARBA website (www.arba.gob.ar) entering with CUIT and CIT, provided that:
- These are debts that can be regularized in accordance with what was previously established; and,
- The settlement is obtained within the deadlines provided therein, as the case may be.
In cases of payment in one installment, the due date for payment of the debt will occur five (5) calendar days from the date of issuance of the respective settlement.
Economist
Source: Ambito
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