The Federal Administration of Public Revenues (AFIP) launched a tax relief plan for micro, small and medium-sized companies to cancel tax obligations, customs and social security resources expired until April 30, 2023.
The initiative, which contemplates a maximum interest rate of 5.91% per month, This benefit also includes monotributistas.
In this way, AFIP will benefit more than 650,000 taxpayers and it will seek to regularize debts for an amount of $456,000 million.
According to what was reported by authorities of the collecting entity, the debts correspond mainly to VAT, Profits, and contributions and contributions to social security, among other taxes. It includes interest, fines and debts that are under discussion both in administrative and judicial proceedings. It also includes debt capital.
In this frame, The main beneficiaries will be micro and small companies, which represent 48% of the universe of firms reached by the measure and hold 42% of the total debt stock..
For his part, small taxpayers and monotributistas reach 31.2% of taxpayers who maintain overdue obligations with the agency, for 3% of the total amount. The rest of the taxpayers are completed by medium-sized companies.
The plan will cover up to 84 installments, according to the size of the firm and the type of obligation that must be regularized (social security, tax or customs), with a maximum rate of 5.9% per month. In all cases, it will not be necessary to make a payment on account. Adherence may be made up to and including September 29 of this year.
The maximum number of installments of the payment facility plans, It will be determined according to the type of taxpayer at the time of their consolidation and the type of plan:
– For small taxpayers, non-profit entities and micro and small businesses Up to 84 installments will be authorized for general or customs debt, 36 for social security contributions and 12 for withholdings and tax perceptions.
– Las medium-sized companies of “section 1” They will be able to pay in up to 48 installments for general or customs debt, 24 for social security contributions and 6 for withholdings and tax perceptions.
– The medium-sized companies of “section 2” They will have the option to cancel their debts in up to 36 installments for general or customs debt, 18 for social security contributions and 3 for withholdings and tax perceptions.
