Saturday, November 27

AFIP: How to access the latest payment plan?

After the approval in the Senate, Massa, the author of the law expressed in this regard: “For our businesses and our SMEs it represents forgiveness of tax debts, for our monotributistas to return to zero without having to run behind the debt, for our neighborhood clubs represents a return to zero against the State ”.

Other important points of the law

The law includes the capital owed, compensatory and punitive interests, fines and other sanctions, but does not include the contributions and contributions destined to the National Social Work Scheme and the fees destined to the Labor Risk Insurers (ART). In this case, payment plans are proposed that will have a term of up to 36, 60 and 120 installments, depending on the type of debt or taxpayer.

The regulation also extends the moratorium for the exit of the previous facility plan, taking into account the debt due until July 31, 2020, while including the debts as of August 31, 2021. As estimated at the time of your sanction, the initiative will give the possibility of lifting the fallen moratorium to 105,901 taxpayers. It also reaches 6,727 entities that will have their fiscal account at zero.

Meanwhile, it forgives the debts of more than 1,035,000 MSMEs, taxpayers of profits and VAT and monotax but who owe less than $ 100,000 and provides a new opportunity to regularize debts in the exit of the pandemic to 544,676 monotax MSMEs taxpayers.

The payment facility plans will expire due to non-payment of up to 6 installments in the cases of the taxpayers of the first group; for non-payment of up to 3 installments in the cases of the remaining taxpayers.

Ease of payments plans

The payment facility plans that you approve AFIP For the regularization of tax, social security and customs obligations, the following will be adjusted according to the taxpayer:

  • For micro and small businesses, nonprofits and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition do not pursue profit directly or indirectly and develop programs for the promotion and protection of rights or direct social aid activities, and human persons and undivided estates that are considered small taxpayers: they have up to 120 quotas. AFIP will define whether or not it will have a payment on account. The financing interest with a fixed rate of up to 1.5% per month for the first twelve installments. Then, the application of the BADLAR rate in national currency of private banks.
  • Medium companies, sections 1 and 2: they have up to 60 installments. With payment on account to join. Fixed rate, of up to two percent (2%) per month, during the first 6 installments resulting after application of the BADLAR rate in national currency from private banks.
  • For the other taxpayers: they have up to 36 installments. With advance payment on account. Fixed rate, up to 3% per month, during the first 6 installments, resulting after application of the BADLAR rate in national currency from private banks.

The AFIP may segment the amount of fees based on the nature of the obligation owed and establish waiting periods based on parameters related to the activity carried out by taxpayers or regional, sectoral or gender policy-related issues. The first installment will expire no earlier than December 16, 2021, depending on the type of taxpayer, debt and payment plan attached.

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