Taxes: AFIP launches new permanent payment plans

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The accountants have not yet finished deciphering the new resolution published on Tuesday by Afip in the Official Gazette and which sets new conditions for the payment of taxpayers’ debts with the exchequer.

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General resolution 5321 establishes a new regime of permanent payment facilities which will be applied starting from February. Cancel the previous regime -AFIP Resolution 4268- and the plan that was used for it personal income and wealth tax.

The new regime will include payment facilities to regulate both taxes and social security debts, fines, and import and export tax charges.

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However, there will be numerous items that will be left out, such as withholdings or tax payments, advances or payments on account, contributions to social works (except for the Monotributo), ART fees, contributions for domestic staff, among others.

Each type of debt and taxpayer profile will have a different plan and conditions in terms of the maximum number of installments and instalments, as well as the down payment. The minimum amount of each installment and the minimum down payment will be $2,000, according to the Errepar website. Rates will go from 90% to 100% of the current compensating interest rate (it is currently 5.91%).

According to official sources, the intention of the law is “to establish fairer conditions for the normalization of debts” and “leads to the classification of taxpayers and liable –assess your tax behavior weighing performance against their formal and material duties- and the differentiation of the types of plans based on the regularization obligation and/or certain special conditions”.

Personal income and assets

With the new resolution, natural persons and undivided assets will be able to cancel the balances of the Irpef and Asset declarations for the 2022 financial year expiring in June 2023 with facilitated payment plans,

You can join the plan from 1 June to 30 November 2023. The down payment conditions, maximum number of plans, maximum number of installments and financing rate depend on the type of taxpayer and the SIPER category (System Risk Profile) in which it is located are classified:

According to tax officer Sebastián Domínguez, the new regime incorporates the MiPyME category of the taxpayer or if it is a small taxpayer to define the conditions of the plan. “This may harm those taxpayers who do not carry out an activity that qualifies them as MiPyME or classifies them as small taxpayers, who will have less installments, higher down payment and higher interest rate. For example, a retiree who owes personal property tax may not qualify as a MiPyME and may not qualify as a small taxpayer. The same can happen with respect to a director of a limited company who has to pay profits and personal assets,” she explains.

On the other hand, it mentions that SIPER categories are still considered to grant payment plans, despite the fact that many times anyone who is in a worse economic situation and needs more help is in a worse category.

“In this context, it is good that taxpayers classified in category E of the SIPER can access the payment plan. They could not access it before,” he says.


Source: Clarin

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