05/26/2021 6:17 AM
Clarín.com
Economy
Updated 05/26/2021 6:17 AM
The Federal Public Revenue Agency (AFIP) decided to move forward with executions and embargoes on those who did not pay the Wealth Tax, although the collecting body launched a new regime of payment facilities.
Through General Resolution 4996/2021 published this Wednesday in the Official Gazette, the body led by
Mercedes Marcó del Pont
ordered that the suspension of the initiation of tax enforcement trials and the locking of precautionary measures provided "
will not apply
with respect to the amounts claimed corresponding to the
solidarity and extraordinary contribution
"foreseen in the framework of the coronavirus pandemic.
It is worth noting that in the fundamentals, the AFIP highlights that the "precipitous" Wealth Tax "is intended to mitigate the adverse effects generated by the pandemic" and that "it constitutes a fundamental instrument to expand and strengthen
the sources of financing
of the National State in the framework of the health emergency ”.
Despite this decision, the AFIP established a new payment plan, after the last facility regime it was in force until April 28 for the cancellation of the sums owed for this contribution - together with its interests and fines - including the sums owed resulting from the auditing activity of said administration.
As established in General Resolution 4997/2021 published this Wednesday in the Official Gazette, taxpayers who want to adhere to this new payment plan will have deadlines
until September 30
.
"The taxpayers and persons in charge reached by the solidarity and extraordinary contribution who do not register a payment facilities plan presented in the terms of General Resolution No. 4,942 -except that it is annulled or rejected- or that the debt comes from the auditing activity of this Federal Administration, provided that it is formed by the person in charge and registered in the systems of this Organism, they may regularize the amounts owed for said concept together with their interests and fines, in accordance with the payment facilities regime established by this ”, Specifies the regulations.
However, it was explained that the cancellation of said amounts in accordance with this modality "
does not imply any reduction of the
compensatory
interest
, nor
does it imply
the release of the pertinent sanctions."
The AFIP offers on this occasion two plans to regularize the fiscal situation.
On the one hand there will be the "General Plan", which will be destined to the regularization of the
balance resulting
from the affidavit together with its interests, which do not come from audit adjustments, which must be consigned in the "Debt Validation" tab under the type of obligation "General".
While a second plan will be for "audit adjustments" and will be aimed at the regularization of the
sums owed
resulting from the inspection activity of this Federal Administration -as long as the adjustments are made and registered in the organism's systems-, in concept of capital and interest.
Likewise, taxpayers may submit a plan of payment facilities for fines that are applied for formal and material illicit linked to the solidarity and extraordinary contribution.
At this point, the AFIP clarified that in order to present the planned plans for the payment of fines, taxpayers must "
desist from the actions, claims or resources
in process, acquiesce, as well as renounce all actions and rights, including the of repetition, for the concepts and amounts for which the foster care is formulated ".
Payment facility plans must meet the following conditions:
a) A payment on account equivalent to 30% of the consolidated debt.
b) The maximum amount of quotas to be awarded will be two.
c) The fees will be monthly and consecutive, and will be calculated by applying the formulas that are consigned in the microsite called “MY FACILITIES” that is available on the “website” of this Organization (http: //www.afip.gob. ar / my facilities).
d) The financing rate will correspond to the compensatory interest rate.
e) The debt consolidation date will be the one corresponding to the cancellation date of the payment on account.
The application to join the regime
may not be rectified
and will be considered accepted, provided that the conditions and requirements set forth herein are fully met, the agency indicated.
It was also noted that the installments will expire "on the 16th of each month from the month following the consolidation and will be canceled through the direct debit procedure in a bank account."
The General Plan will be available from June 1, while the Inspection Adjustment Plan will be available on June 25.
GRB
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