The Federal Public Revenue Administration (AFIP) regulated a new payment facility plan for obligations tax, customs and social security resources, expired until April 30, 2023 and an average 50% relief on monthly payments for current payment plans with the Badlar rate.
The measure was formalized through the Resolution 5361 / 2023, published this Wednesday (17.05.2023) in the Official Gazette.
This formalization of the new payment facility plan allows for the cancellation of tax obligations and social security resources with a lower financing rate. It does not require payment on account and, depending on the type of debt to be cancelled, it offers up to a maximum of 84 installments for micro and small businesses, 48 for medium-sized businesses in section I and 36 for the rest of taxpayers.
The relief for plans with Badlar rate, for its part, will be given through a waiting period for the payment of financing interest included in the installments of the payment facility plans presented by Micro, Small and Medium Enterprises - Sections 1 and 2, whose maturities operate between the months of June to December 2023, both inclusive.
Plan for debt due as of April 30, 2023
According to AFIP, the estimated total of tax obligations and social security resources to be regularized with this new payment facility plan is $456.063 million. The tax relief announced for this type of debt benefits some 656.121 taxpayers, of which 48,1% are Micro and Small Businesses, 31,2% are Small Taxpayers and Monotributistas and 11,5% are Medium-sized Tier I.
The obligations covered by this payment facility plan are:
- Tax and social security resources obligations - including interest and penalties - due as of 30/04/2023.
- Fines imposed, additional charges for import or export taxes and settlements of the aforementioned taxes included in the procedure for infractions, as well as their interest, all in accordance with the provisions of the Customs Code - Law No. 22.415 and its amendments - formulated until 30/04/2023.
This payment facility plan may be used from May 29 to September 29, 2023, inclusive.
To do so, you must log in with your tax code to the service “My Facilities”, option “RG No. 5.361 – Payment Facilities Plan – Obligations due as of April 30, 2023”.
Regularization under this regime does not imply a reduction in interest, nor the release of the relevant penalties. This plan cannot be used to reformulate plans already in force.
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