The Argentine Treasury maintains payment plans in force, allowing taxpayers who are in arrears to regularize their situation
By iProfessional
02/19/2023 – 08:08 a.m.
Through General Resolution 5321/2023, AFIP launched a new regime facilities of paythat is, a payment plan, to regulate debts taxes, customs and social security resources.
How to make AFIP 2023 payment plan?
When making a payment plan of AFIP, It is always advisable to have the advice of a specialist in tax matters. However, if this is not possible, an error can be generated. plan of pay following a series of steps that will depend on the type of debt.
For example, to generate a plan of Payments of RG 4268 for debt originating from the control, the following steps must be followed:
- Enter the official AFIP page and enter with CUIT and tax code
- Then you must enter the “My Facilities” service. In the case of not being adhered, you must click on the “add” option
- Later, within the service, you will have to enter the “Debt Validation” option. In this case, the system will show you a series of obligations that it registers as owed. Then, you must “check” the ones that you are going to include in the plan. It should be remembered that you can also add debts that are not listed. To do so, you must click on the “Add obligation” button
- Once you have completed the previous step, you must click on the “Confirm and generate plan” option
- Afterwards, the system will ask you to select the type of plan you wish to submit. In this case you must choose the option “1086. RG 4268- DEBT FROM EXAMINATION” and click on the option “New plan”
- The next step will be to inform the CBU from which the plan fees will be debited, being able to select some of the CBU declared through the “CBU Declaration” service. Once you select it, you must click on “Confirm”
For the tax to debit the installments of the payment plan, you must inform the CBU previously
- Next, the “Load of obligations” section will appear in which you will have to check the obligations owed that you wish to include in your plan. Once you have selected all of them, you must click on “Confirm”
- Subsequently, in the “Payment plan” section, you will be able to view the total debt that you will include in the plan, and you must select the desired number of installments. Once you indicate the number of installments, the system will show you the detail of the plan, with amounts per installment and the expiration of each one. If you agree, you must press “Confirm”
- Finally, the formal presentation of the plan will appear, in which you will have to press the “Send” option to complete the process. It is important to print the affidavit form No. 1,003 together with the presentation receipt
How to create a payment plan in AFIP?
Depending on the payment plan that you want to make in AFIP, will be the procedure to follow. However, in general, we can establish the following requirements:
- The installments will be monthly, equal and consecutive and will be calculated according to the formula set forth in General Resolution 5321/2023
- The amount of each installment must be equal to or greater than $2,000
The amount of the fee must be equal to or greater than $2,000
- The financing interest rates that will be applied is 90% of the compensatory interest
- You can only take up to 10 simultaneous permanent plans, 1 by obligation in the annual plans and 1 per month in the monotributo
- On the other hand, monotributistas may adhere to one plan per month, while for general payment facility plans they may only request 10 simultaneous plans. In addition, the quotas for people adhering to the monotributo are 20 and their interest will vary according to their registration with the SME Secretariat, with 90% of the compensatory interest rate being the maximum applicable.
- Regarding payment plans, these can be taken for different types of obligations, that is, social security and tax, as well as the payment of fines and customs charges. In this way, withholdings, perceptions, advances, payments on account, ART, social works, VAT, among others, are excluded.
