AFIP. Moratorium 2021. Extension. Personal Property. Valuations 2021. SMEs. Income update. ARBA. Permanent Payment Plan

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AFIP extends the deadline for accessing the moratorium and debt forgiveness

The deadline for taxpayers to access the benefits provided for in the Tax Relief Law has been extended.

The new deadlines would be as follows:

  • Application for the benefit of remission of debts (Title I RG-AFIP 5101): Until April 18, 2022 inclusive.
  • Adhesion to the regime for regularization of tax, social security and customs obligations (Title II RG-AFIP 5101): Until April 29, 2022 inclusive.
  • Benefit request to compliant taxpayers (Title III RG AFIP-5101): Until April 18, 2022 inclusive.

> For more information on General Resolution 5181/2022 click here.


Personal Property Period 2021. Valuations

We inform that the valuations in force for the Period 2021 are already available in the AFIP website, Microsite “Ganancias y Bienes Personales” (Income and Personal Assets).

> For more information on the valuation of the 2021 Period click here.


Micro, small and medium-sized companies. Annual turnover limits are updated as of 03/31/2022

As of 03/31/2022, the limits of total annual sales, expressed in pesos, for the categorization of micro, small and medium-sized companies are updated.

> For more information on Resolution 23/2022 click here.


ARBA. New permanent regularization regime

A new permanent regime is established for the regularization of debts arising from Real Estate, Motor Vehicles, Gross Income and Stamp Taxes.

The aforementioned regime may include those debts due or accrued up to December 31 of the calendar year immediately preceding the year in which the acceptance is formalized.

Payment may be made in up to 60 installments. The financing interest rate will be between 1.5%/3% per month on the balance according to the number of installments chosen. The plans of up to 3 installments do not contain financing interest rate.

Likewise, debts arising from regularization regimes after 01/01/2000 that expired on December 31 of the calendar year immediately preceding the year in which the acceptance is formalized, as well as advances, accessories and any penalty for violations related to these concepts may also be included.

> For more information on the new ARBA permanent regularization regime click here.