The Federal Administration of Public Revenues (AFIP) will open this Thursday the enrollment in the new extended moratorium Aimed at companies, merchants, professionals, monotributistas, freelancers, cooperatives and non-profit entities that have debts with the AFIP until July 31.
This measure was approved by the Senate of the Nation in mid-August and yesterday it was regulated in the Official Gazette through the General Resolution 4816/2020. Indeed, the Law 27,562 extends the scope of the 2020 Moratorium to include human and legal persons that had not been contemplated at the end of 2019. From today until October 31, taxpayers will have time to register through the AFIP website.
“To grow again, it is necessary to remove the very large backpack that the productive sector has. The objective of the extension of the moratorium is to alleviate the situation of taxpayers « , said the head of the Federal Agency, Mercedes Marcó del Pont. Members may regularize their tax, customs and social security debts in up to 120 installments.
This measure also emerged to mitigate the impact of the economic crisis derived from the world epidemiological situation. « It is another tool of the State to cushion the damage, sustain jobs and face the recovery process after the crisis to which the previous government led and which deepened the pandemic, » added Marcó del Pont.
« It is one more tool of the State to cushion the economic damage » caused by the coronavirus pandemic, said Mercedes Marcó del Pont.
The new moratorium allows the inclusion of obligations due until July 31 last and companies and individuals that adhere to the facility plan They will begin to pay the first installment on December 16. In addition, it provides benefits for compliant taxpayers, and provides longer periods for small taxpayers to regularize their overdue obligations.
Companies and individuals that have a Mipyme Certificate in force at the time of accession will be able to access 120 installments to pay their tax and customs debts, as well as 60 installments for social security contributions.
The rest of the taxpayers may enter their tax and customs debts in facility plans of up to 96 installments and will have terms of up to 48 months for social security obligations.
However, the interest rate of the installment plan will be 2% per month until January 2021, after which a variable rate will be applied.
Meanwhile, the large companies that adhere will not be able to distribute dividends during the next 2 years, carry out transactions with securities to avoid exchange regulations, or access the exchange market to make payments to related entities.
The legislation regulated this Wednesday establishes an award for those who comply and, in the case of monotax, a remission of the tax component of six installments for categories A and B. For categories C and D it will be five; in the E and F, four; in G, three; and in the I, J and K, of two.
In no case may the benefit limit exceed $ 17,500, while there will be a 15% discount for those who pay in cash and those who have financial assets abroad and do not repatriate at least 30% within 60 will not be able to access. days.
On the other hand, it was clarified that the expiration of the moratorium will be due to non-payment of three installments for large companies and six for micro, small and medium-sized companies.
Community organizations were included as beneficiaries of the moratorium and adherence to the present regime will produce the suspension of criminal tax and customs criminal actions in progress and the interruption of the criminal statute of limitations with respect to the authors.
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