The Government will implement a new payment plan of up to 84 installments and a tax relief measure for the moratorium that is governed by the badlar rate
By iProfessional
14/05/2023 – 12,03hs
The national government will implement tax relief for the stock of debt due as of April 30. Consists in easy payment plans of up to 84 installments to cancel expired tax obligations and social security resources until April 30.
New AFIP payment plan
The obligations reached are detailed below:
– Tax obligations and social security resources –including interest and fines – expired on April 30.
– Fines imposed, supplementary charges for taxes to the import or export and liquidations of the aforementioned taxes included in the procedure for the infractions, as well as their interests, all in accordance with the provisions of the Customs Code – Law No. 22,415 and its modifications – formulated until last April 30 .
– Includes debt under administrative discussion – Judicial as well as that included in expired plans until the validity of the respective general resolution.
– Refinancing of current plans is not allowed.
– Does not include maturities of earnings and personal assets -of individuals and companies- of December 2022.
Next, the conditions of the new payment plan:
Tax relief for current payment plans of MiPyMEs with Badlar rate
Within the framework of the Covid-19 pandemic, Law 27,653 was approved, which extended the moratorium established in the Law on Social Solidarity and Productive Reactivation (27,541).
Starting in April the Badlar rate for private banks is applied, which is in the order of 70% per year. It is for this reason that the payment plans from that month have substantial increases, mainly affecting MiPyMEs.
This measure generates an average tax relief of 50% of the monthly installments of payment plans paid by MSMEs within the framework of the moratorium of Law 27,563.
