AFIP. Various extensions: Digital Presentations, Permanent Payment Plan and Mini-Plan. Monotributo – Electronic wallets. Modifications

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Procedure. Extension of Digital Presentations

It extends until December 31, 2021, inclusive, the mandatory use of the Fiscal Code service called “Digital Presentations” to carry out certain procedures and formalities before the AFIP and the exemption from the obligation to register biometric data before its offices.

> For more information on General Resolution 5105/2021 click here.


Procedure. Permanent payment plans. Extension of benefits

The transitory term applicable to the maximum number of allowable payment plans, number of installments and financing interest rate related to the Permanent Payment Facilities Regime (RG 4268), for the regularization of tax, social security resources and customs obligations, as well as interest and penalties thereof, is extended until January 31, 2022, inclusive.

Additionally, the application of the maximum amount of installments is suspended for the same period for taxpayers who, at the date of the request for adherence to the payment facilities plan, registered as their main activity any of those listed as “critical sectors”.

> For more information on General Resolution 5106/2021 click here.


Simplified Regime for Small Taxpayers. Extension of the suspension of automatic and ex officio deregistrations

The suspension of the systemic procedure to apply the full exclusion is extended until January 3, 2022.

Likewise, the consideration of the month of December 2021 is suspended for the purposes of the computation of the period for the application of the automatic cancellation.

> For more information on General Resolution 5108/2021 click here.


Income Tax and Personal Property Tax Mini-plan. Extension

The term for taxpayers to regularize their Income Tax and Personal Property Tax obligations without considering the SIPER (Risk Profile System) category is extended until January 31, 2022, inclusive. These provisions do not apply to taxpayers in the SIPER E category.

> For more information on General Resolution 5109/2021 click here.


Tax on Credits and Debits. Electronic wallets. Modifications

Adjustments are made to the roles, responsibilities and controls exercised by the different participants in the electronic funds transfer payment schemes. Thus, it is established that the VAT and income tax withholding regimes will be in charge of the participating parties called “acceptors” (Communication “A” 7153 B.C.R.A.).

In another order, clarifications are made with respect to the registration in the “Registry of Tax Benefits on the Tax on Debits and Credits in Bank Accounts” (Registro de Beneficios Fiscales sobre el Impuesto a los Débitos y Créditos en Cuentas Bancarias).

> For more information on General Resolution 5111/2021 click here.