Monday, August 8

Forgiveness and moratorium: how long has each computer system been available?

As a guide to the various issues contemplated, the detail of the concepts regulated in each title, the terms and the availability of the computer systems to access the benefits according to the taxpayer’s situation, is provided below.

Title I deals with debt forgiveness for non-profit entities and organizations; micro and small companies and “small taxpayers” (human persons, undivided and monotaxed estates) with debts of less than $ 100,000. Subjects may apply for the forgiveness benefit until March 2, 2022, inclusive, through the service called “Debt Forgiveness – Title I – Law 27,653”, available on the agency’s website as of December 20, 2021. If debts had been regularized based on Title V of Law 27639, they now enjoy forgiveness , the subjects may request the cancellation of the payment facilities plan duly submitted until February 16, 2022 through the “Digital Presentations” service, to access the benefit.

For its part, Title II: Tax relief for economic support, regulates all concepts and situations that are included in the expansion of the regularization regime of Law 27,541 and its modifications, Law of Social Solidarity and Productive Reactivation. The acceptance of the extension of the regularization regime may be carried out until March 15, 2022, for obligations expired on August 31, 2021. The services “Tax Accounts System” and “Request for Customs Credits” for the compensation of the Obligations will be available from November 29, 2021, inclusive.

To join, you must enter “My Facilities” option “Exceptional Regularization – Law No. 27,653”, for the cancellation of obligations with cash payment and for membership through payment facility plans, from November 29, 2021.

Within this title the refinancing of current plans is regulated, accessing through “My Facilities”, option “Refinancing current plans”, for which purposes the respective computer system will be available as of December 15, 2021, inclusive.

Likewise, the assumptions of the taxpayers and those responsible who, in their character of “conditional”, presented payment facility plans within the framework of General Resolutions 4,667 and 4,816 and their respective amendments, are contemplated, who may proceed to reformulate them -as long as they are in force in accordance with the provisions of subsection a) of Article 6 of Law 27,653.

In this framework of tax relief, the cases of debtors in bankruptcy, debtors in a delinquent state and joint and several liable for their adherence are considered. Both for the latter and for the “conditional” ones, the corresponding computer system will be made available on the AFIP website, as of January 31, 2022.

Always within this great Title II, the conditions and formalities of the promotion of compliance with obligations resulting from the inspection process are also regulated in order to allow the regularization of adjustments and / or formal and / or material fines resulting from the inspection activity. of the AFIP and enjoy the benefits of forgiveness, fulfilling certain requirements.

Likewise, the regime for the rehabilitation of moratoriums is foreseen, for which it is necessary to enter “My Facilities” – “Rehabilitation of Expired Moratoriums”. The request for rehabilitation of each of the plans may be made until March 15, 2022, inclusive.

For both cases (promotion and rehabilitation) the systems will be available on the entity’s website collected from December 30, 2021.

It should be remembered that this extraordinary rule, in Title III, regulates the Benefit for Compliant Taxpayers. In order to join, applicants must access the transaction “Benefit to compliers”, through the “Registry System” service or the “Monotributo Portal”. This transaction will be available on the website from December 30, 2021, in order to access any of the benefits provided. Adherence to benefits may be requested until March 15, 2022.

In line with what is established by Law 27,653, RG 5,101 in parallel extends until March 15, 2022, inclusive, the term established in Article 6 of General Resolution 5,034 and its complementary, in order to adhere to the Regime of Debt Regularization for Small Taxpayers provided by Title V of Law No. 27,639. In the absence of this extension, the term would have expired on 11/30/21, according to the extension that RG 5,079 had provided.

Title IV of the RG receives the extension until December 31, 2021, inclusive, of the suspension of the initiation of tax enforcement proceedings and the blocking of precautionary measures, established by Article 1 of General Resolution No. 4,936 and its complements.

For the purposes set forth in subsection b) of article 1 of the aforementioned general resolution, the economic activities consigned as “critical sectors” in Annex I of Resolution 938/20 of the Ministry will be considered. of Labor, Employment and Social Security, its amendments and supplements, established by REPRO II.

The planned suspensions will not be applicable with respect to the amounts claimed under Law 27,605 – Solidarity and Extraordinary Contribution-

Title V of the RG includes the General Provisions.