The Federal Public Revenue Administration (AFIP) enabled adherence to the extension of the 2020 moratorium, through the General Resolution 4816/2020.
The regulations, published this Wednesday (16.09.2020) in the Official Gazette, highlighted that small and medium-sized enterprises (SMEs), merchants, professionals, large companies, self-employed workers, freelancers, cooperatives and non-profit entities will be able to regularize their tax, customs and social security debts in up to 120 installments.
Taxpayers have until October 31 to register through afip.gob.ar.
"The aim of extending the moratorium is to alleviate the situation of taxpayers. It is another tool for the State to cushion the damage, sustain jobs and face the recovery process after the crisis that the previous government led to and that deepened the pandemic," said the head of the AFIP, Mercedes Marcó del Pont, in a statement.
The resolution put into effect Law 27.562, an initiative approved by Congress, which extended the scope of the 2020 moratorium to include those individuals and legal entities that had not originally been contemplated at the end of last year.
The extension of the moratorium not only expands the universe of taxpayers who will benefit, but also contemplates the possibility of regularizing debts with the AFIP generated during the coronavirus pandemic.
To this end, it allows the inclusion of obligations due up to July 31.
Companies and individuals who subscribe to the incentive plan will begin paying the first installment on December 16.
The moratorium provides benefits for compliant taxpayers and provides for longer periods for small taxpayers to regularize their overdue obligations.
Companies and individuals who have a valid MSME Certificate at the time of joining will be able to access 120 installments to pay their tax and customs debts as well as 60 installments for social security contributions.
The rest of the taxpayers will be able to pay their tax and customs debts in installment plans of up to 96 installments and will have terms of up to 48 months for pension obligations.
"The extension of the 2020 Moratorium is part of the set of state measures such as the ATP Program, the IFE and the different lines of credit for production that seek to cushion the impact of the pandemic. Public policies to support production and work," said Marcó del Pont.
Taxpayers have until October 31 to register through afip.gob.ar.
"The aim of extending the moratorium is to alleviate the situation of taxpayers. It is another tool for the State to cushion the damage, sustain jobs and face the recovery process after the crisis that the previous government led to and that deepened the pandemic," said the head of the AFIP, Mercedes Marcó del Pont, in a statement.
The resolution put into effect Law 27.562, an initiative approved by Congress, which extended the scope of the 2020 moratorium to include those individuals and legal entities that had not originally been contemplated at the end of last year.
The extension of the moratorium not only expands the universe of taxpayers who will benefit, but also contemplates the possibility of regularizing debts with the AFIP generated during the coronavirus pandemic.
To this end, it allows the inclusion of obligations due up to July 31.
Companies and individuals who adhere to the facility plan will begin to pay The first installment on December 16th.
The moratorium provides benefits for compliant taxpayers and provides for longer periods for small taxpayers to regularize their overdue obligations.
Companies and individuals who have a valid MSME Certificate at the time of joining will be able to access 120 installments to pay their tax and customs debts as well as 60 installments for social security contributions.
The rest of the taxpayers will be able to pay their tax and customs debts in installment plans of up to 96 installments and will have terms of up to 48 months for pension obligations.
"The extension of the 2020 Moratorium is part of the set of state measures such as the ATP Program, the IFE and the different lines of credit for production that seek to cushion the impact of the pandemic. Public policies to support production and work," said Marcó del Pont.
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