Essential aspects of the regulations on the Regime of Regulation of tax and customs obligations

As it were reported by Customs News, Law 27.743 established the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations, authorizing the AFIP to proceed within a period of 15 calendar days to regulate the rules
complementary measures necessary to plan its operational compliance.

By  General Resolution 5525/2024, the AFIP completed the framework for compliance with the aforementioned Regime, with effective from Wednesday, July 17, 2024.

The salient aspects of the regulations with effects on customs matters are detailed below. 

Obligations included 

Tax, customs expired by March 31, 2024, including fines and other firm sanctions arising from violations committed up to that date, whether or not related to those obligations, as well as compensatory and/or punitive interest.

Excluded 

Taxes and/or fines arising as a result of violations of Article 488 of the Baggage Regime of the Customs Code - Law No. 22.415 and its amendments.

Obligations included in expired payment facility plans submitted under the regularization regime governed by this general resolution.

Compensatory and/or punitive interest, fines and other accessories related to the preceding concepts.

The subjects stated in paragraphs i), j), k), l) and m) of article 4 of Law No. 27.743 (detailed in table)

Requirements 

Have submitted the sworn statements or determinations - original and/or corrective - of the obligations to be regularized.

Declare in the “web” service called “CBU Declaration”, in accordance with General Resolution No. 2.675 and its amendments, the Uniform Banking Code (CBU) of the current account or savings account from which the corresponding amounts will be debited for the cancellation of each of the installments, only in cases where the adhesion to the exceptional regularization regime is carried out through payment facility plans.

Have an Electronic Tax Address established in accordance with the provisions of General Resolution No. 4.280 and its amendment.

Modalities  

In order to cancel or regularize the obligations owed under the terms of Art. 6 Law 27.743, It will depend on the date of membership and the chosen payment method. For these purposes it is divided into Case 1 and Case 2, for better description: 

Case 1 (Sections a, b, c and d of article 6 Law 27.743)

• Cash payment: (as established until October 14, 2024, inclusive) For this purpose, taxpayers and/or responsible parties must access the “My Facilities” system available on the website of this Agency (https://www.afip.gob.ar), option “Law No. 27.743 – Exceptional Regularization” with a Tax Code and consider, in its pertinent aspects, the procedure described in article 9 of this document. Likewise, they must consolidate the debt and generate, through said system, the Electronic Payment Voucher (VEP) which will be valid until twenty-four (24) hours on the day of its generation and whose payment will be made only by electronic transfer of funds, as provided by General Resolution No. 1.778, its amendments and supplements.
• Payment facility plans: Plans of up to THREE (3) monthly installments (paragraphs a, b and c of article 6 of law 27.743), in which case, the financing interest rate will be determined based on the classification of the taxpayer and/or responsible party at the time of joining them and will only be subject to the entry of a payment on account when the amount of capital of the advances, of the payments on account of the income tax established in General Resolutions Nos. 5.391, 5.424 and 5.453 and the amount owed for the value added tax for services rendered abroad whose use or effective exploitation is carried out in the country -paragraph d) of article 1 of the Value Added Tax Law, text ordered in 1997 and its amendments- are included in the regularization regime, its amount being formed by the sum of said concepts. The adhesion under these conditions may be made until October 14, 2024, inclusive.

Case 2 (Section d and e of article 6 of Law 27.743)

In these cases (paragraph d and e of article 6 of Law 27.743), the conditions regarding the maximum number of installments, the financing interest rate and the percentage of payment on account will be defined according to the classification of the subject at the time of joining the regime. Joining in these terms may be carried out until December 13, 2024, inclusive.

The maximum number of installments and the percentage of the payment on account of the payment facility plans referred to in sections d) and e) of article 6 of Law No. 27.743 (see table above case 2) will be those detailed below:

General characteristics of the plans

They include paragraphs a), b), c), d) and e) of article 6 of Law No. 27.743 (See table Case 1 and Case 2 referred to above)

The installments will be monthly and consecutive and their amount will be calculated by applying the formula listed on the microsite called “New Fiscal Pact” (https://www.afip.gob.ar/nuevopactofiscal).

The minimum amount of the capital component of each of the installments will be two thousand pesos ($2.000).

In the case of payment facility plans provided for in sections d) and e) of article 6 of Law No. 27.743, the payment on account will be calculated on the consolidated debt, according to the formula listed on the aforementioned microsite.

In this case, the principal amount of the advances, the advance payments on account of the income tax established in General Resolutions Nos. 5.391, 5.424 and 5.453 and the amount owed for the value added tax for services rendered abroad whose effective use or exploitation is carried out in the country - paragraph d) of article 1 of the Value Added Tax Law, text consolidated in 1997 and its amendments - will be added to said advance payment.

In the case of payment facility plans included in paragraphs a), b) and c) of the aforementioned article 6, if a payment on account is required, this will be made up solely of the concepts referred to in the previous paragraph.

The minimum amount of the payment on account will be -in all cases- two thousand pesos ($2.000).

Consolidation date

The debt consolidation date will be the date corresponding to the cancellation of the payment on account or, where applicable, the presentation of the plan.

Interest rate 

The monthly financing interest rate will be variable and will be determined based on the classification of taxpayers and responsible parties referred to in Article 6 of this document at the time of joining the regime, as indicated below:

To this end, for installments maturing up to and including December 2025, the general portfolio rate to be considered will be the one in effect on the 20th of the month immediately preceding the start of each calendar quarter (January/March, April/June, July/September and October/December).

For installments maturing in January 2026 and subsequent months, the general portfolio rate to be considered will be the one in effect on the 20th of the month immediately preceding the start of each calendar semester (January/June and July/December).

The monthly financing interest rate obtained as a result of the calculation referred to in this section will be expressed as a percentage value, truncated at the second decimal.

Forgiveness of interest 

The percentage of forgiveness of compensatory and/or punitive interest will be determined based on the date of acceptance of this regularization regime and the chosen payment method, in accordance with the provisions previously provided in Art. 6 of Law No. 27.743 (See tables of benefits based on the payment method indicated above).

Types of subjects

Those established in article 6 of Law 27.743 are indicated.

a) Natural persons and undivided estates (except those characterized as “Small Taxpayers” or those that are Micro or Small Enterprises) 

b) Small taxpayers, understood as such individuals and undivided estates characterized in the “Registration System” with the code “547”. 

c) Micro, Small and Medium Enterprises -Sections 1 and 2- with “MiPyME Certificate” – Clarifying that, natural persons or undivided estates that have the character of Medium Enterprises -Sections 1 and 2-, will be included in section a) of this article.

d) Non-profit entities registered with AFIP: Association, Foundation, Cooperative, Cooperative Effector, Consortium of Owners, Mutual, Cooperadora, Other Civil Entities, Institute of Consecrated Life, Simple Association, Church, Religious Entities, Catholic Church

e) Other taxpayers not included in the preceding paragraphs.

Scheme for requesting membership 

Part 1 – adhesion

You must log in with your Tax Code to the “My Facilities” system, option “Law No. 27.743 – Exceptional Regularization”, which is available on the website of this Agency (https://www.afip.gob.ar), whose characteristics, functions and technical aspects are specified in the “New Fiscal Pact” microsite (https://www.afip.gob.ar/nuevopactofiscal).

In the case of customs obligations, the subject must, prior to entering the “My Facilities” system, comply with the procedure described in the aforementioned microsite and then include them in an independent payment facility plan.

Validate, modify, incorporate and/or eliminate the outstanding obligations to be regularized.

Choose the type of payment plan that corresponds to the nature of the obligation to be regularized.

Select the Uniform Banking Code (CBU) to use.

When two (2) or more plans of the same taxpayer or responsible party coexist and he or she wishes to use different accounts of the same banking entity for the debit of the respective installments, he or she must agree on this circumstance in advance with said entity.

Consolidate the debt and, if applicable, generate through the “My Facilities” system the Electronic Payment Slip (VEP) - whose validity will be until twenty-four (24) hours of the day of its generation - in order to make the payment on account in accordance with the electronic funds transfer procedure established by General Resolution No. 1.778, its amendments and supplements.

Where applicable, the taxpayer or responsible party must arrange the necessary means to ensure that the funds and authorizations for payment are available during the validity of the Electronic Payment Slip (VEP).

If the payment has not been made on account, you can generate a new Electronic Payment Slip (VEP) in order to proceed with its cancellation.

Confirmation of the cancellation of the payment on account will automatically result in the presentation of the payment facility plan, which will be communicated to the taxpayer through the Electronic Tax Address.

If no advance payment is required, the plan must be submitted.

Download, at the option of the taxpayer or responsible party, the sworn declaration form No. 1003 together with the acknowledgment of receipt of the submission made.

Part 2 – acceptance –

The application for membership in the payment facility plans may not be rectified and will be considered accepted with the systemic generation of the acknowledgment of receipt of the presentation, provided that the conditions and requirements provided for in Title I of Law No. 27.743 and in this general resolution are fully met.

Failure to comply with this will result in the rejection of the proposed plan at any of the stages of compliance in which it is found, a situation which will imply that the amounts entered cannot be charged as payment on account or as installments of payment facility plans, nor as cash payment in accordance with the terms of section a) of article 5 of this document.

If applicable, a new application for membership may be submitted for the obligations that must be included.

Part 3 – payment of fees –

The installments will be due on the 16th of each month starting from the month immediately following the one in which the debt is consolidated and will be cancelled by means of direct debit from a bank account.

In the event that the payment of the instalment has not been made by the general due date set in the previous paragraph, a new attempt will be made to debit the current or savings account directly on the 26th of the same month.

The fees that have not been debited in any of the opportunities indicated above may be rehabilitated through the "My Facilities" system, in which case the taxpayer or responsible party may choose to have them debited directly on the 12th of the month immediately following the request for rehabilitation or to pay them through electronic funds transfer by generating an Electronic Payment Slip (VEP), in accordance with the procedure provided for in General Resolution No. 3.926 and its amendment.

Late payment of such installments will accrue compensatory interest corresponding to the period of default, which must be paid with the respective installment.

When the day set for the collection of the fee falls on a holiday or non-working day, the debit attempt will be transferred to the next immediately following business day. If it is a local holiday, the debit will be made during the following days, according to the particularities of the respective banking operation.

For the correct direct debit procedure, the funds must be credited to the declared accounts as of ZERO (0) hours on the day on which it will be carried out.

In the event that the payment or installment of another current payment plan is due and there are not enough funds to pay all of the obligations, this Federal Administration will not establish any priority for the collection of any of them.

When the total amount to be paid is equal to or greater than ONE HUNDRED MILLION PESOS ($ 100.000.000.-) or, in exceptional situations that make it impossible - for operational reasons - to carry out the direct debit of the installments, the provisions of articles 4 and 5, respectively, of General Resolution No. 5.279 and its amendment will apply.

The summary issued by the respective financial institution stating the amount of the fee, as well as the printout with all the details of the obligation and the payment that will be issued by the computer system enabled by this Agency, will be considered as valid proof of payment.

The request for rehabilitation of the unpaid fee will not prevent the expiration of the payment facility plan if the existence of any of the causes established by article 13 of this document is verified, within the period until the date scheduled for payment of the aforementioned fee.

Part 4 – Early Cancellation –

Subjects who adhere to the payment facility plans provided for herein may request, for one time only, the total early cancellation of the balance of the debt included in them, starting from the month in which the second installment is due.

This request must be made through the Tax Code service called “Digital Presentations”, for which they will select the procedure “Payment Plans – Cancellations, total early cancellations and others” and inform the number of the plan to be cancelled in advance.

For the purposes of determining the amount of early cancellation, overdue and unpaid installments and those not yet due will be considered, without taking into account the installment for the month in which the request is made.

When the cancellation is made by generating an Electronic Payment Slip (VEP), the procedure established by General Resolution No. 4.407 must be observed.

If early cancellation is chosen through the direct debit procedure, the “My Facilities” system will calculate the amount of the debt to be cancelled - capital plus financing interest - on the 12th of the month immediately following the request, date on which it will be debited from the current account or savings account enabled, in a single installment.

When the day set for the collection of the early cancellation amount falls on a public holiday or non-working day, the debit attempt will be transferred to the next immediate working day. If it is a local holiday, the debit will be made during the following days, according to the particularities of the respective banking operation.

For the correct direct debit procedure, the funds must be credited to the declared accounts as of zero (0) hours on the day in which it will be carried out.

In the event that the payment or installment of another current payment plan is due and there are not enough funds to pay all of the obligations, this Federal Administration will not establish any priority for the collection of any of them.

If early cancellation has been chosen, there will be no possibility of continuing to pay the installments according to the original payment plan.

If the early cancellation amount cannot be paid, the taxpayer or responsible party may request its reinstatement to be debited on the 12th of the following month or pay it using an Electronic Payment Slip (VEP).

In the cases indicated in the preceding paragraphs, the calculated amount will accrue the corresponding compensatory interest.

The request for rehabilitation will not prevent the expiration of the payment facility plan if the existence of any of the causes established in article 13 of this document is verified, within the period until the date scheduled for payment of the amount of the aforementioned early cancellation.

When the total amount to be cancelled is equal to or greater than one hundred million pesos ($100.000.000.-) or, in exceptional situations that make it impossible - for operational reasons - to carry out the direct debit of the amount of the early cancellation, the provisions of articles 4 and 5, respectively, of General Resolution No. 5.279 and its amendment will apply.

Expiration. Causes and effects

The expiration of the payment facility plans will operate automatically and without the need for any intervention by this Federal Administration, when any of the causes occur, according to the number of installments of each plan, indicated below.

Effects of expiration

Such situation will be brought to the attention of the taxpayer through the Electronic Tax Domicile.

The Agency shall be empowered to initiate legal action to collect the total amount owed by issuing the respective debt note.

Its effects are from the occurrence of the event that generates it and will cause the loss of the forgiveness provided for in articles 6 and 7 of Law No. 27.743, in proportion to the outstanding debt at the time when it operates. For these purposes, the debt that has not been fully cancelled - capital and interest not forgiven and fines, consolidated in the payment facility plan - with the installments actually paid will be considered as such.

Since these are customs debts and the expiration date has expired, the Malvinas Computer System (SIM) will automatically proceed in accordance with the terms of section c) of article 1122 of the Customs Code, that is, proceed with their execution, applying the measures that may be appropriate.

Once the payment plan expires, taxpayers and/or responsible parties must pay the entire outstanding balance by electronic funds transfer in accordance with the provisions of General Resolution No. 1.778, its amendments and supplements.

Said balance will be made up of the outstanding obligations arising from the imputation generated by the system, which can be viewed in the “My Facilities” system, “Installment Imputation Details” and/or “Unpaid Debt Details” option of the “Printouts” menu corresponding to the plan presented, to which will be added the unconsolidated difference in interest due to the loss of the forgiveness established in article 6 of Law No. 27.743, the relevant fines, as well as the interest accrued up to the date of its effective payment.

Possibility of refinancing current payment facility plans 

Payment facility plans submitted until March 31, 2024, inclusive, and that are in force, may be added to this new regime and consequently enjoy the benefit of forgiveness of interest and fines established by law (Title I Law 27.743).

It should be noted that it is a requirement that it has been formalized through the “My Facilities” system and that all the obligations included in said plans are susceptible to regularization under the terms of the aforementioned legal complex. 

The following guidelines must also be observed:

a) Refinancing will be carried out for each plan through the “My Facilities” system, “Refinancing of current plans” option.

b) You may choose to cancel by cash payment or by joining a payment plan of up to three (3) installments, in accordance with the provisions of section a) and point 1 of section b), respectively, both of article 5 of this general resolution, within ninety (90) calendar days from the entry into force of this resolution.

c) To determine the total amount to be refinanced, the system will consider all payments made up to the last day of the month prior to the refinancing request and, on the unpaid balance of compensatory and/or punitive interest - provided that its capital has not been cancelled -, the thirty percent (30%) forgiveness established in the second paragraph of article 6 of Law No. 27.743 will be applied.

In this regard, the suspension of the debits that were scheduled for the month in which the refinancing of the plan is completed, or the reversal of the debits made, must be requested within thirty (30) calendar days of their being made.

d) To the extent that the principal of the obligation has been settled with the installments entered and computed from the original payment plan without having cancelled its respective compensatory and/or punitive interest, the one hundred percent (100%) forgiveness provided for in article 8 of Law No. 27.743 will be applied to them.

e) The plan must be submitted even if the refinancing does not result in a balance to be cancelled. In this case, the form “F. 1242 – Refinancing of plans with no balance to be cancelled” will be generated as proof of its submission.

f) The installments will be monthly and consecutive and their amount will be calculated by applying the formula listed on the microsite called “New Fiscal Pact” (https://www.afip.gob.ar/nuevopactofiscal). The minimum amount of the capital component of each of the installments will be TWO THOUSAND PESOS ($ 2.000.-).

They will be due on the 16th of each month starting from the month immediately following the one in which the debt refinancing is completed and their payment will be subject to the other provisions of article 11 of this document.

g) The consolidation date of the original payment facility plan will be maintained.

h) The monthly financing interest rate will be variable and will be determined based on the classification of taxpayers and responsible parties referred to in Article 6 of this document at the time of the refinancing request, as indicated below:

1. Natural persons and undivided estates -except small taxpayers, Micro and Small Enterprises-: it will be equivalent to ninety-five percent (95%) of the rate set by the Banco de la Nación Argentina for commercial discount operations (general portfolio rate).

2. Micro and Small Enterprises - including natural persons who qualify as such -, small taxpayers and non-profit entities: it will be equivalent to ninety percent (90%) of the rate set by the Banco de la Nación Argentina for commercial discount operations (general portfolio rate).

3. Medium-sized Companies Sections 1 and 2 -except natural persons and undivided estates-: will be equivalent to the rate set by the Banco de la Nación Argentina for commercial discount operations (general portfolio rate).

4. Rest of the taxpayers: it will be equivalent to one point three (1,3) times the rate set by the Banco de la Nación Argentina for commercial discount operations (general portfolio rate).

For this purpose, the general portfolio rate to be considered will be the one in effect on the 20th of the month immediately preceding the start of each calendar quarter (July/September, October/December and January/March) in accordance with the due date of each of the installments.

The monthly financing interest rate obtained as a result of the calculation referred to in this section will be expressed as a percentage value, truncated at the second decimal.

i) Once the plan has been refinanced, it cannot be returned to the situation of the original plan.

j) Refinanced payment facility plans may be cancelled early under the terms of article 12 of this general resolution.

k) Failure to pay the installments will result in the expiration of the refinanced payment facility plan when the cause indicated in point 1 of article 13 of this document is met.

Possibility of cancellation and new application

In the event of errors, cancellation and new adhesion may be required.

• Term: Until 9.12.2024.

• Requirements: Substantiate your request.

• Form: Through the Tax Code service called “Digital Presentations”, in which case they must select the procedure “Payment Plans – Cancellations, total early cancellations and others”.

• Recognition. The amount corresponding to the cash payment, as well as the payment on account and/or installments of the payment plan, may be imputed to the cancellation of the obligations that the taxpayer considers, except for those linked to another cash payment, payment on account and/or installments of payment plan. Nevertheless, said imputations will not be covered by the benefits provided for in Title I of Law No. 27.743.

Effects on criminal actions 

• Suspension: Criminal tax and customs actions in progress, as well as the interruption of the statute of limitations for criminal actions, will occur on the day of adoption of the regime.

• Resumption: The refusal to adhere to the regime due to non-compliance with the requirements established for this purpose or its cancellation without a new acceptance, will result in the resumption or promotion of criminal actions and the beginning of the calculation of the prescription of the tax and customs criminal action. Likewise, the criminal case or the promotion of customs criminal cases will be resumed when the payment facility plans of the present regime expire.

Forgiveness of interest 

The benefit of forgiveness of compensatory and/or punitive interest provided for in Article 6 of Law No. 27.743 will apply to the extent that they are regularized under the terms of this general resolution.

Clarification

For its part, in cases where the original tax or capital had been cancelled after March 31, 2024 and prior to the date of entry into force of Title I of Law No. 27.743, the forgiveness benefit mentioned in the preceding paragraph will only extend to those interests calculated on the interests transformed into capital referred to in the fifth paragraph of article 37 of Law No. 11.683, text consolidated in 1998 and its amendments, and provided that both - interests transformed into capital and their corresponding compensation - are regularized within the framework of this regime.

The benefit of forgiveness of compensatory and/or punitive interest established in article 8 of Law No. 27.743 will apply to capital obligations included in this regime, provided that these have been cancelled by March 31, 2024, inclusive.

Likewise, the forgiveness will be applicable to the interest transformed into capital referred to in the fifth paragraph of article 37 of Law No. 11.683, text consolidated in 1998 and its amendments, when the original tax or capital has been paid up to the date indicated in the preceding paragraph, provided that it is included among the obligations included in this regime.

In the case of compensatory and/or punitive interest corresponding to payments on account or advances not paid, the forgiveness will be applicable in accordance with the terms of the third paragraph of the aforementioned article 8.

Forgiveness of fines 

Formal fine and duty to comply with obligation 

The benefit of forgiveness of fines and other sanctions for non-compliance with formal obligations that can be corrected will apply to the extent that they are not final or paid and the respective formal duty is fulfilled before December 13, 2024.

Formal customs fines

The benefit will apply to automatic fines for formal violations detailed in the following articles of the Customs Code:

Likewise, the fines corresponding to the universe of infractions provided for in the following articles of the Customs Code:

Clarification

The benefit of exemption from fines and other penalties corresponding to substantial obligations of a tax or social security nature will be applicable when any of the following conditions are met:

a) Full payment of the substantial obligation has been made as of March 31, 2024, inclusive, provided that the sanction is not final or cancelled as of that date.

b) The substantial obligation and the uncondoned interest have been regularized through cash payment or a payment plan in accordance with the terms of this regime, to the extent that the sanction is not final or cancelled on the date of acceptance thereof.

c) The substantial obligation and its respective interests have been regularized through current payment facility plans arranged prior to the entry into force of Title I of Law No. 27.743, provided that the sanction is not final or cancelled on that date.

The forgiveness of fines in customs matters will be appropriate provided that the material violations have an associated tax obligation or involve amounts unduly paid as export incentives, as defined in articles 954 -section 1, paragraph a)-, 965 -paragraphs b) and c)-, 966 -when the benefit is a tax exemption-, 970, 971 and 973, all of them of the Customs Code -Law No. 22.415 and its amendments-.

Customs violations whose penalty is not determined based on taxes

In the case of violations provided for in the aforementioned Customs Code - except for the violation of minor smuggling - whose financial penalty is not determined based on import or export taxes, the cancellation of the minimum fine established for those violations will result in the extinction of the customs criminal action and the precedent will not be registered, to the extent that there is no final judgment on the date of adoption of this regime.

Only those infractions committed up to and including March 31, 2024, that were classified in articles 954 - section 1, subsections b) and c) -, 955, 962, 963, 969 and 977 - in the case of a small-batch regime -, 978 - in the case of a small-batch regime -, 979 - in the case of a small-batch regime -, 980, 981 - in the case of small-batch regimes or diplomatic franchises -, 982 - in the case of small-batch regimes or diplomatic franchises -, 983 - section 2 -, 985, 986, 987 and 991, all of them of the Customs Code - Law No. 22.415 and its amendments -, may be accepted.

For these purposes, the taxpayer and/or responsible party must express their interest in accepting the regime before the processing instance of the action so that the customs service determines the minimum amount of the fine, in accordance with the aforementioned Customs Code.

Once the minimum amount of the fine has been determined, the subject must declare his acceptance of this regime, producing the effect provided for in the first paragraph of article 5 of Law No. 27.743 – extinction of the action due to the cancellation or suspension of the action due to entering into the payment plan.

Customs violations excluded

Violations of Article 488 of the Customs Code – Baggage Regime 

They are punished only with the sanction of confiscation

Minor smuggling violations, when the goods involved originate from prohibited import and/or export operations.

Clarification

For the purposes of the forgiveness of fines and other sanctions arising from administrative acts, those that have been agreed upon or made final in accordance with the applicable procedural rules shall be deemed to be final, regardless of the instance in which they are found - administrative, contentious-administrative or judicial.

Responsible for solidarity

Those jointly liable, whether or not there has been a claim against them for tax and customs obligations corresponding to the principal debtor, even when the latter is excluded for any of the reasons provided for in article 4 of Law No. 27.743, may, in such capacity, adhere to this regularization regime.

Requirements

The principal debtor must be identified and the obligation established in section a) of article 4 of this general resolution will not apply to the person presenting the claim.

In order to adhere to the payment facility plans provided for in Title I of Law No. 27.743, the conditions thereof - maximum number of installments, financing interest rate and percentage of payment on account, as applicable - will be determined based on the type of taxpayer in which, in accordance with the provisions of article 6 of this law, the principal debtor is included.

Deudas in administrative, contentious-administrative, judicial or tax enforcement proceedings

Compliance

Prior to the date of accession, the actions, claims and appeals in process must be unconditionally waived and/or withdrawn, as well as all actions and rights - including the right of recourse - must be waived for the concepts and amounts for which the accession is formulated, assuming the payment of the costs and legal expenses.

Submit the sworn declaration form No. 408/PD, through the service with Tax Code called “Digital Presentations”, selecting the procedure “Presentation F. 408 – Surrender or Withdrawal”.

This Federal Administration, once the relevant controls have been carried out and the origin of the procedure has been verified, will inform the interested party of the receipt of the aforementioned form for its subsequent presentation before the administrative, contentious-administrative or judicial body in which the case is being heard.

Reset of actions

When the application for membership is cancelled or the rejection or expiration of the payment facility plan is declared for any reason, this Agency will initiate actions aimed at collecting the debt in question, in accordance with the provisions of current regulations.

Archive

In cases where the only concepts claimed correspond to those that are forgiven, the tax representative or the administrative judge involved, as appropriate, will request the filing of the proceedings drawn up for their application.

In the case of debts in fiscal execution, once the adherence to the regime has been proven in the proceedings, the judicial resolution formalizing the acceptance of the fiscal claim has become final and the concepts corresponding to the claimed debt, the fees and the costs of the trial have been fully regularized - all in accordance with the terms of this regulation - this Federal Administration will request the intervening judge to file the proceedings.

Clarification 

When the application for membership is cancelled or the payment facility plan is rejected for any reason, this Agency will continue with the actions aimed at collecting the debt in question, in accordance with the provisions of current regulations. If the payment facility plan expires, it will initiate a new enforcement action for the outstanding balance.

Precautionary measures imposed. Effects of acceptance into the regime.

In the case of debts in fiscal execution for which a seizure has been placed on funds and/or securities of any nature or on accounts receivable, as well as when a judicial intervention of the cash has been carried out, once the acceptance of the regime for the claimed debt has been accredited, the intervening department of this Federal Administration will provide the means to lift the respective precautionary measure, without transfer of the sums actually seized, which will remain at the disposal of the taxpayer.

In the event that the embargo has been placed on fixed-term deposits, the lifting will be communicated once they have matured.

In the case of a precautionary measure that has been carried out on funds and/or securities deposited in safe deposit boxes, the lifting of the measure must be ordered by the judge who decreed it.

Failure to pay the total fees referred to in Article 38 of this document, or the first installment of the payment plan corresponding to the same, shall not prevent the lifting of the precautionary measures, provided that the conditions established for joining the regime are met.

The lifting of embargoes will only apply to the debts included in the regularisation. The same criteria will apply to the lifting of the remaining precautionary measures, which must be requested prior to the court filing.

The seized principal amounts will generate forgiveness of interest only to the extent that the transfer to the collection accounts or payment in kind under the terms of General Resolution No. 4.262 has been made until March 31, 2024, inclusive.

Contract work

It will not correspond

When the case deals exclusively with the application of fines and compensatory and/or punitive interest that are forgiven in accordance with the provisions of Law No. 27.743.

Reduction

In other cases, the fees will be borne by the taxpayer or responsible party who has submitted the submission to the tax claim and/or the withdrawal of the appeals or actions filed, in which case they will be reduced by fifty percent (50%) when the adherence to the regime is carried out within the first ninety (90) calendar days from the entry into force of this general resolution, in accordance with the provisions of article 9 of Law No. 27.743.

The provisions of this article shall not apply to fees paid prior to the effective date of this document.

Payment method 

Payment in cash or through a payment plan in monthly, equal and consecutive installments, which may not exceed twelve (12), will not accrue interest and its minimum amount will be two thousand pesos ($2.000).

The request for the aforementioned payment plan must be made through the service with Tax Code called “Digital Presentations”, for which purpose the procedure “Tax Executions – Fee Payment Plan” must be selected.

Effects of joining the regime

Recognition of debt

Adherence to this regularization regime under the conditions established in Title I of Law No. 27.743 and in these regulations will imply for the interested party the recognition of the debt included therein and the interruption of the prescription with respect to the actions and powers of the Treasury to determine and demand the obligation in question and its accessories, as well as to apply and demand the corresponding fines, even when the adhesion is rejected or the subsequent expiration of the payment facility plans occurs.

The payment of each of the plan's installments with respect to the outstanding balance will have the same effect.

Exemption from filing a criminal complaint

The competent officials of this Federal Administration shall be exempt from filing criminal complaints against those taxpayers and/or responsible parties who regularize the obligations owed under the conditions established by Title I of Law No. 27.743 and these regulations, with respect to the crimes provided for in Title IX of Law No. 27.430 - Tax Criminal Regime - and in the Customs Code - Law No. 22.415 and its amendments -, related to the concepts and amounts included in the regularization.

The same exemption will apply to the formulation of complaints against those who have cancelled such obligations prior to the date of entry into force of Title I of Law No. 27.743, provided that they are not subject to any of the objective and/or subjective causes for exclusion provided for in the aforementioned legal complex and in these regulations.

Benefits of joining the regime

 Adherence to this exceptional regularisation regime, provided that the requirements and conditions established in this general resolution are met, will allow the taxpayer or responsible party to:

a) Obtain the lifting of the suspension ordered by the administrative body, within the framework of section c) of article 1122 of the Customs Code - Law No. 22.415 and its amendments. This will be done through the competent departments once the Agency validates, by the means established for this purpose, the consistency of all the information provided by the taxpayer to determine the debt for which it is covered by this regime.

Loss of profit 

The cancellation or rejection of membership in the scheme, as well as the expiry of the payment facility plan for any of the reasons provided for this purpose, will result in the loss of the benefits indicated above. In the event of rejection of the plan, the loss of benefits will take effect from the notification of the respective resolution.

Validity and Activation of the My Facilities system

This general resolution will enter into force on July 17, 2024.

The “My Facilities” system, so that jointly liable parties and bankrupt and failed subjects adhere to this regime and, where appropriate, request the refinancing of current payment facility plans, will be available from the dates indicated on the microsite called “New Fiscal Pact” (https://www.afip.gob.ar/nuevopactofiscal) of the institutional website.