The Federal Public Revenue Administration (AFIP) made official the benefits and tools of the tax relief law, through the General Resolution No. 5101/2021.
The tax authority's regulations, published this Friday (19.11.2021/100.000/XNUMX), contemplate the forgiveness of debts of less than $XNUMX for small taxpayers and micro and small businesses.
The resolution also extends the moratorium to include the possibility of regularizing obligations due up to August 31, 2021 and the mechanism to rehabilitate expired payment plans.
It also implements the benefits for compliant taxpayers provided for in Law 27.653, as well as the implementation of mechanisms to facilitate compliance with the obligations resulting from the audit processes.
Thus, the AFIP also ordered the extension of the suspension of tax executions and the imposition of precautionary measures until December 31, 2021.
This benefit is exclusively available to micro and small businesses, as well as to those taxpayers who carry out critically affected activities.
This General Resolution also implements the extension of the moratorium to allow the regularization of obligations due as of August 31 in up to 120 installments with an initial rate of 1,5%, depending on the type of taxpayer.
Enrollment in the regularization plan will be open between November 29, 2021, and March 15, 2022. The first installment will be due on April 16, 2022, and subsequent installments will be due on the 16th of each month.
Likewise, the regulations provide for the possibility of rehabilitating, on an extraordinary and one-time basis, payment facility plans formulated within the framework of the regularization regime established by Law No. 27.541 and its amendments, whose expiration has occurred by August 31, 2021.
On the other hand, the regulations also stipulate the mechanisms to facilitate compliance with the obligations resulting from the auditing processes. In this way, adjustments and fines resulting from the auditing activity of the agency can be regularized through payment plans.
The regulations of the tax relief law contemplate benefits for different types of compliant taxpayers that can be processed from December 30, 2021 to March 15, 2022.
In this way, self-employed individuals will be able to access the exemption of the tax component of the monthly payment that will be made starting with the fiscal period of May 2022. The benefit varies according to each category. The law establishes for the rest of natural persons and undivided estates a deduction, for a fiscal period, of the net profits of an additional amount equivalent to 50% of the non-taxable minimum. The benefit will be applied to the sworn declaration.
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