AFIP. Accelerated amortization benefit for “Compliant”. SIRCREB. New access to the system. ARBA: Payment plan for collection agents

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Accelerated amortization benefit provided for by Law 27,653

The conditions and procedure for taxpayers that have the status of “compliant” and that have the characterization “522 – Accelerated Depreciation – Profits” in the registry system are established. We remind you that the aforementioned benefit established by the Tax Relief Law may be requested, up to and including April 18, by taxpayers registered for income tax who are micro and small companies.

It is provided that through the option “F. 8142 Web – Accelerated Amortization – Profits Law 27.653” of the service called “SIR Sistema Integral de Recuperos”, the information related to the assets and/or infrastructure works involved in the benefit must be provided. The aforementioned information may be provided up to and including December 31, 2022.

In addition, the circumstances are detailed, which, if verified, would imply that the invoices or equivalent documents supporting the expenditures may not be considered for the application of the benefit.

> For more information on General Resolution 5185/2022 click here.


SICREB. Access to the System of Collection and Control of Bank Credits

As from May 1, 2022, collection agents will be able to access SIRCREB by means of the CUIT and the AFIP tax code. For this purpose, agents must use the “Arbitration Commission – SIRCREB” service through the AFIP’s Fiscal Key Relationship Administrator option.

> For more information on General Resolution 4/2022 click here.


ARBA. Regularization Regime for debts owed by collection agents and their jointly and severally liable parties

As from April 25 and until December 31, 2022, a regime is in force for the regularization of debts of collection agents and their jointly and severally liable parties, arising from withholdings and perceptions not made related to Gross Income Tax and Stamp Tax, as well as interest, surcharges and fines.

The obligations may be financed up to a maximum of 48 equal, monthly and consecutive installments. The financing interest rate will vary between one and fifty percent (1.50%) and three percent (3%) depending on the number of installments adhered to the plan.

> For more information on the ARBA Official Bulletin click here.