The Federal Administration of Public Revenues (Afip) regulated the new plan of payment facilities with General Resolution 5361. Thus begins one of the 9 measures announced last Sunday by Sergio Massa.
The payment plan is intended for micro, small and medium-sized enterprises and for single tax payers through which debts of tax, customs and social security resources can be canceled expired until April 30, 2023.
Those who meet the established requirements will be able to regularize debts up to 84 installments and with A maximum interest rate of 5.91% monthly.
Next, tax specialist Sebastián Domínguez, CEO of SDC Asesores Tributarios, details 10 keys to consider:
What debts can be included in the payment plan?
Tax obligations and social security resources – including interest and penalties – have expired up to and including 30 April 2023. And the fines imposed, the additional charges for import or export taxes and settlements of the aforementioned taxes included in the infringement procedure, all formulated up to and including 30 April 2023, as well as the related interest.
Are interest and penalties condoned?
There is no provision for the remission of interest or penalties. This plan was created under a General Resolution, and an Act of the National Congress is required to waive interest and fines.
Can previous payment plans be reformulated into this new payment plan?
Debt from payment plans that expired on May 17, 2023 can be included in this new payment plan. Those in force on the same date it cannot be reformulated in this new payment plan unless the debts have arisen from an adjustment resulting from an inspection act registered in the AFIP systems.
What are the terms of the payment plan?
Small taxpayers, monotributo, non-profit organizations and micro and small businesses: 84 installments for general or customs debt, 36 for social security contributions and 12 for withholdings and tax receipts.
Medium enterprises (section 1): 48 installments for general or customs debt, 24 for social security contributions and 6 for withholdings and tax receipts.
Medium enterprises (section 2): 36 installments for general or customs debt, 18 for social security contributions and 3 for withholdings and tax receipts.
From and until when can you join the payment plan?
The ability to join the payment plan begins on May 29, 2023 and on The deadline will be until 29 September 2023.
Can Cash with Settlement transactions be made while the plan is in effect?
The resolution establishes it the acquisition – while the plan is in force – of securities in pesos is a reason for the rejection of the regime for subsequent sale in foreign currency by transfer abroad in custody (CCL).
Can MEP Dollars be purchased while the plan is in effect?
Yes, you can buy Dollar MEP, i.e. buy securities with pesos in Argentina and sell them in dollars also in the country, while the plan is in effect. There is no limitation in the Resolution for this type of transaction.
Can there be delays in paying plan fees?
Yes, there may be delays in paying taxes of the plan to the extent that expiration does not occur. Plan expiration occurs when:
1. In the case of Non-Profit Entities, Micro and Small Enterprises and subjects considered “Small Taxpayers”: for non-payment of 3 consecutive or alternating installments after 60 calendar days from the expiry date of the third installment.
2. In the case of medium-sized enterprises and other taxpayers: for non-payment of 2 installments, consecutive or alternating, after 60 calendar days from the expiry date of the second. Or the non-payment of 1 installment, 60 calendar days from the expiry date of the last installment of the plan.
NS
Source: Clarin
