The Federal Public Revenue Administration (AFIP) established the conditions for subjects covered by the benefit of forgiveness of tax debts, customs and social security resources, expired until October 31, 2022.
This is how the AFIP defined it, through the General Resolution 5359/2023 published today (16.05.2023/XNUMX/XNUMX) in the Official Gazette, which established the formalities that must be observed in order to obtain the benefit.
The Tax Regularization Regime is contemplated in the National Budget for Fiscal Year 2023 so that the National State, the provinces, the Autonomous City of Buenos Aires and the municipalities, including public organizations, can access the forgiveness of overdue debts under the conditions mentioned.
To this end, the regulations indicated the range, according to which the taxpayers covered must submit requests for forgiveness to the tax collection agency and, where applicable, to the Ministry of the Interior, stating the amounts and concepts that they intend to regularize, and express their commitment to regularize their tax situation and withdraw from legal proceedings.
Obligations included. Debt forgiveness extends to overdue obligations until October 31, 2022, liquid and payable on the date of entry into force of this general resolution, including compensatory and/or punitive interest, fines and other sanctions.
Likewise, obligations due up to October 31, 2022 that are in the process of inspection, whose intervention order is notified up to 15 days after the date of entry into force of the General Resolution, as well as debts in administrative, contentious-administrative or judicial dispute, are included.
Such obligations will be included in the forgiveness benefit provided that they have not been cancelled or regularized on the date on which the application for the benefit is made effective, according to the official text.
Excluded concepts. AFIP clarified that contributions to the National Social Security System and fees for Workers' Compensation Insurance Companies are excluded from the benefit.
Requirements and conditions. The agency detailed the requirements and conditions for requesting the benefit of forgiveness of tax, customs and social security debts, as indicated below:
a) Have an Electronic Tax Address established in accordance with the provisions of General Resolution No. 4.280 and its amendment.
b) Having submitted all the sworn declarations for determination - including those resulting from the auditing activity corresponding to adjustments of obligations that may be forgiven - and informative declarations due up to the date of application for the benefit.
c) Have the Unique Tax Identification Code (CUIT) active without limitations under the terms of General Resolution No. 3.832 and its amendments.
d) Have the code of the activity carried out updated in accordance with the “Economic Activities Classifier (CLAE) – Form No. 883” approved by General Resolution No. 3.537.
e) Failure to register a tax withdrawal due to failure to file tax returns, in accordance with the third paragraph of article 53 of Decree No. 1.397 of June 12, 1979 and its amendments.
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