The state reform bill sent by President Javier Milei to Congress includes a moratorium on private and business debts for tax, customs and social security obligations.
Debts generated up to that date are included. November 30th this year. Debts for ART, contributions to social works, compulsory life insurance, contributions to the staff of private homes, among other points, will be excluded.
In Chapter V, starting from article 113 of the project, a regime of “exceptional regularization” of the art. debts with AFIP, ANSES and Customs. In some cases, 50% of the interest is forgiven and this amount decreases depending on the date of joining the scheme.
It is established that those who join the scheme, once it enters into force after its approval by the two Houses of Congress and its publication in the Official Journal, will have 90 calendar days to opt for cash payment. If they do it they will get it”fifty percent (50%) forgiveness. of compensatory and punitive interests accrued on the date of accession to this document”.
In a second instance, those who opt for a payment facilitation plan will have “a thirty percent (30%) forgiveness. of compensatory and punitive interest”.
Those who adhere to this regularization from the 91st day of validity will obtain a ten percent (10%) forgiveness. of compensatory and punitive interest.
In all cases mentioned One hundred percent (100%) of the fines applied will be forgiven.
“The acceptance of the current regime will produce the suspension of ongoing tax, customs and social security criminal actions and the interruption of the penal statute of limitationseven if the criminal complaint had not been filed at that time or at whatever stage of the trial the case was at, unless a final ruling was reached,” the project indicates.
Payment on account
In the case of private individuals, those who opt for a payment facilitation plan will have to pay an advance equal to 20% of the debt and, for the consequent debt balance, up to 60 monthly installments.
The interest rate that will be applied will be the rate set by the Banco de la Nación Argentina for commercial discounts that the legislation will specify.
In the case of Micro and Small Enterprises, they will have to enter a deposit equal to fifteen percent (15%) of the debt and, for the resulting debt balance, up to 84 monthly installmentsalso with an interest that takes the Banco Nación as a reference.
For Medium Enterprises the down payment will be equal to 25% of the debt and, for the resulting debt balance, up to 60 monthly installments, with a BNA rate.
The other taxpayers will enter a down payment equal to 30% of the debt and, for the resulting debt balance, up to 36 monthly installments.
Fines and other sanctions, corresponding to substantial obligations accrued up to and including November 30, 2023, will be canceled by operation of law, provided that they are not stopped at the date of entry into force of this regime and the main obligation has been canceled. date.
This benefit of remission of the fine is not subject to compliance with any condition or requirement other than having made payment of the substantial obligation on or after 30 November 2023 inclusive, and whether it is a non-final or final fine or sanction canceled on that date.
Source: Clarin
