The accountants have not yet finished deciphering the new resolution published on Tuesday by the AFIP in the Official Gazette and which sets new conditions for the payment of taxpayer debts with the treasury.
General resolution 5321 establishes a new regime of permanent payment facilities that will be applied as of February.
It annuls the previous regime –AFIP Resolution 4268- and the plan that had been used for the
income and personal property tax.
The new regime will include payment facilities to regularize both taxes and
debts with social security, fines and charges for taxes on imports and exports.
However, there will be a large number of items that will be left out, such as withholdings or perceptions, advances or payments on account, contributions to social works (except the Monotributo), ART fees, contributions for domestic staff , among others.
Each type of debt and taxpayer profile will have a different plan and conditions in terms of maximum number of installments and rate, as well as payment on account.
The minimum amount of each installment as well as the minimum payment on account will be $2,000, according to the Errepar site.
The rates will go from 90% to 100% over the current compensatory interest rate (
currently it is 5.91%
).
AFIP general payment plan that starts in February 2023
According to official sources, the intention of the regulation is to "set more equitable conditions for the normalization of debts" and "leads to the classification of taxpayers and those responsible -
evaluating their fiscal behavior
by weighing their performance against their formal and material duties - and the
differentiation of the types of plans based on the obligation to regularize
and/or certain particular conditions".
Special payment plans, according to the new AFIP resolution.
Earnings and Personal Assets
With the new resolution, individuals and undivided estates will be able to cancel the balances of the Income Tax and Personal Asset Tax Returns for the 2022 Fiscal Period that expire in June 2023 with special payment facilities plans,
You can join the plan between June 1 and November 30, 2023. The conditions of payment on account, maximum number of plans, maximum number of installments and financing rate depend on the type of taxpayer and the SIPER category (System Risk Profile) in which they are categorized:
Payment Plans for Earnings and Personal Assets according to the new resolution of the AFIP
According to tax official Sebastián Domínguez, the new regime incorporates the MiPyME Category of the taxpayer or if it is a small taxpayer to define the conditions of the plan.
"This can harm those taxpayers who do not carry out an activity that qualifies them as MiPyMEs or qualify as small taxpayers, those who will have
a lower number of installments
, a higher payment on account and a higher interest rate. For example, a retiree who must pay personal property tax cannot be classified as a MiPyME and may be outside the definition of a small taxpayer. The same can happen with respect to a director of a corporation that must pay profits and personal assets," he explains.
On the other hand, he mentions that the SIPER Categories are still considered to grant payment plans, despite the fact that many times those
who are in a worse economic situation and need more help are in a worse category.
"In this context, it is positive that taxpayers categorized in Category E of the SIPER are allowed to access the payment plan. Before they could not access it," he mentions.
NE
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