RG 3920 (AFIP), published in the Official Gazette on 29/07/2016, establishes the requirements, conditions and other operational issues for joining the exceptional regime for regularizing tax, social security and customs obligations due as of 31/5/2016 -L. 27260-. Subjects who are in a pending bankruptcy or in a state of insolvency may also join this regime.
Among its main features we highlight the following:
- It is established that adherence to this regularization regime will be carried out from 1/8/2016 to 31/3/2017, both dates inclusive, through the AFIP website with Tax Code, by using the “My Facilities” system.
Obligations included:
- Debts that as of 22/7/2016 were in the process of administrative, contentious-administrative or judicial discussion, as well as in judicial execution.
- Tax withholdings and collections not practiced or not made or that have been practiced or made and not entered.
- Contributions from self-employed and employed workers to SIPA and INSSJP.
- Obligations of the single tax.
- The income tax that must be paid for undocumented departures.
- The value added tax that must be paid for services provided abroad.
- Debts included in current, rejected, lapsed or expired payment plans as of 25/7/2016.
Excluded Obligations:
- Debts included in current payment plans for which the termination of the criminal action has been requested and the installments of current payment plans.
- Contributions and contributions for social works, except those corresponding to self-employed workers.
- Debts for fees allocated to ARTs.
- Contributions and contributions for the special social security regime for domestic staff and/or private household staff.
Waiver of non-final fines:
- For the purposes of the forgiveness of fines and other penalties, those arising from administrative acts that, on the date of acceptance or on the date of entry into force of this regime, were consented to or executed, regardless of the stage in which they were found, shall be deemed final.
Accession:
- To join, you must establish an electronic address and enter the concepts in the “Exceptional Regularization – Law No. 27.260” option of MY PAYMENT FACILITIES, available on the AFIP website as of 1/8/2016.
- If errors are detected, a submitted plan may be cancelled and a new subscription may be made. Please note that subscription to more than one payment plan may be made.
Types of plans:
We remind you that taxpayers who pay their obligations in cash in a single payment will obtain a 15% reduction of the consolidated debt, while payment in installments is planned through one of the following methods:
- A down payment of 5% of the debt and the balance in up to 60 monthly installments, with a fixed interest rate of 1,5% per month;
- Micro and small businesses may choose to make a 10% down payment and the balance in up to 90 installments, with an interest equivalent to the average passive rate of the Banco de la Nación Argentina;
- Medium-sized companies and large taxpayers will be able to choose to make a payment on account of 15% of the debt and the balance in up to 90 monthly installments, with an interest equivalent to the average passive rate of the Banco de la Nación Argentina, with a floor of 1,5% per month;
- Taxpayers affected by the agricultural emergency and/or disaster regime will be able to pay off their debt in up to 90 monthly installments, with an interest rate of 1% per month.
Expiration:
The payment facility plan will expire when any of the following causes occur:
- Failure to cancel 3 installments, consecutive or alternating, within 60 calendar days after the due date of the third one.
- Failure to pay the unpaid installment(s) within 60 calendar days from the due date of the last installment of the plan.
Additional benefits:
Acceptance of this regime will result in the suspension of ongoing tax and customs criminal actions and the interruption of the course of the criminal statute of limitations.
The regularization of obligations allows the responsible party:
- Lifting of the suspension of Special Customs Registries;
- Obtain the tax certificate to hire;
- Take advantage of the reduction in employer contributions; and
- Obtain deregistration from the Public Registry of Employers with Labor Sanctions (REPSAL).
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