The Federal Public Revenue Administration (AFIP) extended until June 30th, 2023, including the period of suspension of tax executions related to the debts of companies benefiting from the Industrial Promotion Regime.
The measure was arranged today (22.06.2022/XNUMX/XNUMX) through the General Resolution 5208/2022 published in the Official Gazette.
The decision aims to "favor the recovery of SMEs and the preservation of jobs," AFIP said in a statement.
The deadline has been extended several times in recent years, pending the completion of verification of compliance by the companies involved.
In 2014, through article 116 bis of Law 11.672, permanent complementary budget law, the debts of companies benefiting from the program were forgiven. Industrial Promotion Regime generated up to the fiscal period 2015, regardless of the state in which they may be found.
These are liabilities generated by the usufruct of an amount of tax credit bonds greater than that originally recognized, which would have been accredited within the framework of a judicial process whose result was ultimately adverse to the beneficiaries of the regime, to the extent that said companies had complied with the obligations provided for in their particular act of granting benefits.
The forgiveness covers the principal amount owed, compensatory and punitive interest.
In 2017, the procedure was approved by which companies benefiting from the regime can request the issuance of the Promotional Compliance Certificate in their favor, which constitutes a sufficient title for the purposes of accrediting the forgiveness.
In this sense, the extension will allow more time for the issuance, review and evaluation of the certificate since, in addition, there are still applications pending resolution.
Source: Telam
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