The Federal Administration of Public Revenues (AFIP) provided that until next March 31, taxpayers may pay personal income and property tax obligations in up to three installments and with a 25% payment on account.
Through a statement, the AFIP also reported that the benefits of permanent payment plans are extended, in terms of the amount of installments and adhering plans.
The measures, which will be published on Monday in the Official Gazette, aim to help taxpayers comply with their obligations and are part of the tools made available by the AFIP to cushion the economic impact of the Covid-19 pandemic.
The extension of the benefits adds to the exceptional tools available to regularize liabilities such as the moratorium and the forgiveness of debts.
The moratorium allows the regularization of obligations due on August 31 in up to 120 installments with an initial rate of 1.5%, depending on the type of taxpayer.
Adherence to the regularization plan can be made until March 15, 2022, while the first installment will expire on April 16, 2022 and subsequent installments will expire on the 16th of each month.
Meanwhile, the forgiveness of debts of less than $100,000 for small taxpayers and micro and small businesses and the moratorium, allows including debts due on August 31, 2021. The debt forgiveness is valid until March 2, they reported.
Until March 31, 2022, the SIPER category will not be considered when consolidating plans to regularize obligations of Earnings and Personal Assets. The plans are three installments and a payment on account of 25%.
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— AFIPComunica (@AFIPcomunica) January 28, 2022
In turn, General Resolution 5143/2022 establishes that the agency will not consider the category of the Risk Profile System (SIPER) of taxpayers when processing plans to regularize their obligations corresponding to the 2020 fiscal period.
The benefit reaches taxpayers included in categories A, B, C or D and excludes those who are categorized as “very high risk”, category E.
The “Risk Profile System” is a computerized rating system that performs monthly evaluation processes on compliance with formal and material obligations of citizens.
Through General Resolution 5142/2022, the AFIP extended until March 31, 2022 the transitory validity corresponding to the number of admissible payment facility plans, as well as the number of installments and the financing interest rate applicable in the system of permanent payment facilities. The maximum is 8 installments and 6 plans per person.
In addition, the benefits in the conditions of the permanent payment plans for those who carry out critical activities will also continue in force until March 31, 2022.
