02/16/2020 - 18:00
- Clarín.com
- Economy
The Federal Administration of Public Revenue (AFIP) will launch this Monday the application to access the 2020 SME moratorium that includes micro, small and medium enterprises, monotributistas, autonomous, cooperatives, social works and neighborhood clubs.
The plan contemplates the partial cancellation of interests and total fines , and the companies that enter the moratorium will benefit by an average of 42% of the total debts with the AFIP.
Companies, nonprofit entities, monotributistas and freelancers interested in accessing this debt relief mechanism, must register through the AFIP website.
In all cases, human and legal persons who decide to qualify for the plan must obtain the MSME Certificate granted by the Ministry of Productive Development , and those interested have until April 30 to request it.
This procedure is done online in a few steps on the AFIP website . From the AFIP they clarified that requesting the document does not modify the tax situation of taxpayers but rather enables them to access benefits such as the moratorium.
The validity of the certificate is from its issuance and until the last day of the fourth month after the end of the year. To download and consult the certificate, the company must enter the Distance Processing Platform (TAD) of the AFIP.
As of April 2020, the renewal in the MiPyME Registry of Companies will be automatic for those companies that have submitted the sworn declarations of VAT and Social Charges of the last 3 years.
The only ones that must complete their procedure manually will be those that are part of an economic group, have links with foreign companies or are VAT exempt.
From the agency they also specified that the plan includes incentives to promote early entry , so that companies, monotributistas and non-profit organizations that adhere faster will have greater benefits.
They also pointed out that the most relevant difference with respect to the plans launched in the last twenty years is that the moratorium designed by the AFIP gives companies, entities and citizens a period of time until mid-July to recover and start paying from that moment.
Requirements and benefits
• Access will be possible between February 17 and April 30.
• Up to 120 installments for tax and customs obligations (up to 60 installments for contributions and withholdings).
• Partial forgiveness of interest and total fines.
• Fixed monthly rate of 3% for one year and from that moment, a variable rate.
• Allows you to use all approved and unpaid returns that a taxpayer has in favor in AFIP to subtract it from the debt.
• Expired debt may be included until November 30, 2019 as well as payment plans in effect until December 23, 2019 or expired.
• Seizure lifting and suspension of criminal action.
• It is necessary to have the MiPyme Certificate granted by the Ministry of Productive Development. The document can be obtained until April 30.