enable data upload for June


The AFIP enabled the upload of information to access the benefits of the June Emergency Assistance Program for Work and Production

AFIP enabled the upload of information to access the benefits of June Emergency Assistance Program for Work and Production (ATP).

Auditor’s report and balance

The AFIP gives more time to present the report, the balance sheet and the auditor’s report to the taxpayers and / or those responsible for the income tax reached by General Resolution 4,626, whose fiscal year closings operated in the months of November and December 2019 and January 2020. They can do it until August 18, 2020, inclusive.

Tax executions and embargoes

The AFIP extends the suspension of tax executions and precautionary measures until the end of July.

This is established through general resolutions 4740 and 4741 published this Friday in the Official Gazette.

More time for the expired plans regime

The AFIP extended until July 31 the term to adhere to the regime of payment facilities for expired plans. The term is extended until July 31.

This is established by general resolution 4742 published this Friday in the Official Gazette.

AFIP payment plan

The AFIP launched a payment facility regime applicable for the cancellation of tax obligations, customs and social security resources, included in the payment facility plans whose expiration has operated until April 30, 2020, inclusive, with their respective interests and fines.

Cancellation hereby facilities plan, it does not imply reduction of interests, as well as the liberation of the pertinent sanctions.

The payment facilities plan will have the following characteristics:

to maximum number of quotas to be awarded will be 6.

b) installments will be monthly, equal and consecutive, except for the first one, to which the financial interests will be added from the day the plan is consolidated until its expiration.

c) The amount of each installment will be equal to or greater than $ 1,000

d) The financing rate will be calculated based on the Monthly Effective Rate equivalent to the Annual Nominal Rate (TNA) electronic channel for fixed-term deposits in pesos at the Banco de la Nación Argentina at 180 days, effective on the 20th of month immediately prior to the month corresponding to the consolidation of the plan, plus 3% nominal annual.

e) The debt consolidation date It will be the one corresponding to the day the plan is presented.

AFIP payment plan: how to join

In order to adhere to this regime, you must:

a) Enter with Tax Code the system called “MY FACILITIES”.

b) Validate, modify, incorporate and / or eliminate the obligations due to be regularized.

c) Choose the payment facility plan that corresponds according to the type of obligation to be regularized. The concepts of customs debt and interest on unpaid capital must be included in a separate payment facility plan.

d) Select the Uniform Bank Code (CBU) to use, which must be previously declared through the service called “CBU Declaration”.

e) Consolidate the debt and proceed to send the application for membership.

f) Download, at the taxpayer’s option, the affidavit form 1003 together with the acknowledgment of receipt of the presentation made.

The application for adherence to the present regime cannot be rectified and will be considered accepted, provided that the conditions and requirements set forth in this general resolution are fully met.

The non-observance of any of them will determine the rejection of the proposed plan, in which case the amount entered cannot be attributed to the cancellation of the quotas of a new plan.

New AFIP payment plan: how to join

When the due date set for the collection of the fee coincides with a holiday or non-business day, it will be carried over to the first immediately following business day.

In the case of a local holiday, the fee will be debited during the following days, according to the specificities of the respective banking operation.

Subjects who adhere to this regime they may request, once only, the total early cancellation of the debt included in the payment facilities plan, from the month in which the second installment expires..

The expiration of the payment facility plans will operate fully and without the need for any intervention by the AFIPo, when there is a lack of cancellation of 2 installments, consecutive or alternate, 60 calendar days after the expiration date of the second one, or the non-payment of the unpaid fee 60 calendar days from the expiration date of the last plan installment.

Operated the expiration -situation that will be made known to the taxpayer through its Electronic Fiscal Address-, the AFIP will be empowered to order the initiation of the judicial actions tending to the collection of the total due through the issuance of the respective debt bill.

The taxpayers and responsible parties, once the expiration date of the facilities plan has been declared, must pay the outstanding debt balance by electronic funds transfer, and cannot be regularized in the permanent payment facilities plan.

More time to enter the moratorium: what is the new date

More time to enter the moratorium: what is the new date

Earnings and Personal Assets

The Federal Administration of Public Revenue (AFIP) extended the deadlines for human persons for more than 40 days submit their affidavits and pay the balances corresponding to Income Tax, Personal Property Tax and Cedular Tax.

The extension until the end of July of these obligations benefits more than 2 million taxpayers.

The decision facilitates compliance with tax obligations within the framework of preventive and compulsory social isolation.

The presentation of the sworn statements and the income of the balance resulting from the Income Tax, the Personal Property Tax and the Cedular Tax (Financial Income Tax) It was scheduled for mid-June.

The new term was communicated through general resolution 4721 (AFIP) published in the Official Gazette.

New Earnings and Personal Property dates

Here is the detail of the new expiration dates:

Earnings and Personal Assets

CUIT 0, 1, 2 and 3: presentation of the sworn statement until July 24 inclusive. Income of the resulting balance until July 27 inclusive.

CUIT 4, 5 and 6: presentation of the sworn statement until July 27 inclusive. Income of the resulting balance until July 28 inclusive.

CUIT 7, 8 and 9: presentation of the sworn statement until July 28 inclusive. Income of the resulting balance until July 29 inclusive.

Cedular Tax (Financial Income Tax)

CUIT 0, 1, 2 and 3: presentation and payment until July 27 inclusive.

CUIT 4, 5 and 6: presentation and payment until July 28 inclusive.

CUIT 7, 8 and 9: presentation and payment until July 29 inclusive.

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