From January 1 to December 31, 2025, regulatory resolution 37/24 will govern in the province of Buenos Aires through which Arba implemented a new debt regularization regime for collection agents, from retentions and/or perceptions not made in relation to taxes on gross income and stamps, their interests, surcharges and fines.
As can be noted of the above, these are omitted obligations, consequently the withholdings and/or perceptions practiced and not admitted are left out of the regime.
Debts included
It reaches the debts of such taxes that have been omitted to retain and/or perceive, accrued at 12/31/24, as well as the debts corresponding to interests, surcharges and fines for withholdings and/or perceptions not made, or for lack of presentation of their affidavits, accrued to the same date.
The debts from regimes after 1/1/2000, expired at 12/31/24, granted for the regularization of debts of the same nature are also admitted.
Such liabilities may be regulated so much that they are in the process of control, determination, administrative or firm discussion, as are in the instance of discussion or judicial execution, whatever the start date of the trial, being able to include all debts indicated above above of the collection agents in the instance of judicial execution, regardless of their date.
Requirements and formalities
The request for foster care is at the request of the interested party, to whose effects the applicant must declare as a character requests the adhesion by accrediting his legitimation. However, as the order can be made by means of an attorney, it will be the one who must prove its seizure.
In order to formalize the foster care, you must enter the official Site of Arba and access the available application.
If the debts are in preliminary officers, the standard stipulates two procedures. If it includes omitted obligations of gross income as of January 2012, or stamps, the collection agent must indicate, through the application, the period (month/fortnight/year) and amount of the tax to be included in the plan of payments Loaded this amount, the system will automatically calculate the corresponding interests and surcharges.
In case of omitted obligations of gross income of January 2012 and subsequent, the applicant must select, from the application, the period or periods that are intended to regularize. Prior to foster care, the agent must have submitted the respective affidavits.
When the debt to be regularized is in judicial instance, those interested must enter the Arba page, access the “Self -management” section, and recognize and regularize the total amount of the debt claimed in the pressing trial, and pay or regularize the causidic costs and expenses.
The fiscal agent had to communicate through the application the effective regularization of its fees and their amount, although the Prosecutor’s Office is empowered to grant facilities. In the event of an outdated payment plan, the agent must regularize the total amount of the debt from it.
Payment forms and applicable interest
The determined debt can be paid in cash or in three installments without interest. The rest of the possibilities require 5% of the debt as payment on account and you can opt for plans of 6 to 12 installments with 1.5% monthly financing interest; From 15 to 24 installments with an interest rate of 2% monthly or 27 to 48 installments with a monthly interest.
The fees are monthly, equal and consecutive and cannot be less than $ 10,000, whose expiration will operate on the 10th of each month. The cash payment expires after 15 days of the date of formalization of the fosterization and for the facilities plans the payment on account must be entered within 5 days of the formalization date. The rule provides the anticipated payment of the debt.
Expiration
The causes of expiration that lists the normative resolution can be synthesized in the following:
When 2 unpaid installments are verified, including the advance, consecutive or alternated, at the expiration of the following quota; of remaining some fee or advance impairment at the end of ninety days of the expiration of the last share of the plan and of not having canceled the payment settlement in cash, after 90 days running from its expiration.
It should be noted that the regime contemplates specific provisions when the subjects are affected by precautionary measures or embargo.
Source: Ambito
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