The Federal Public Revenue Administration (AFIP) has extended until December 31 the validity of various benefits intended to alleviate the economic impact of the pandemic on taxpayers and facilitate procedures within the framework of the health emergency.
Monotributists. The agency ruled that no monotributist will be automatically discharged from the regime due to non-payment of their obligations during November. The regulations also suspended the exclusions of self-employed workers corresponding to October through the General Resolution No. 4863/2020 The benefits in force since March are extended. The regulations establish the cancellation of the scheme when ten consecutive installments are not paid. Additionally, the AFIP decided that October will not be counted for the purposes of calculating the period necessary for the application of automatic cancellations.
Tax embargoes and executions.The suspension of tax embargoes and foreclosures until December 31 for those taxpayers registered in the MiPyme Registry. General Resolution number 4868/2020 It also keeps the initiation of tax executions suspended.
Digital Presentations. In order to facilitate the completion of procedures, the mandatory use of the Digital Presentations service remains until December 31. To use it, it is necessary to have a tax code and Electronic Tax Address, registered and confirmed. The decision is provided for in the General Resolution number 4867/2020.
The regulations also postpone, until the last day of the year, the exception to register the biometric data. This way, citizens do not have to go to the offices to register their photo, signature and fingerprint.
Permanent payment plans. In the case of permanent payment plans, the General Resolution number 4866/2020 extends until December 31 the benefits in terms of interest rates, number of installments and risk rating provided for "early adhesion" to permanent plans.
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