Extension of Digital Presentations and exemption from the obligation to register biometric data
It extends until November 30, 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 5055/2021 click here.
Monotax. Full exclusion and automatic cancellation due to non-payment. Extension of suspensions
The suspension of the exclusion procedure of full exclusion from the Monotributo and all other systemic processes related to the classification and categorization of small taxpayers is extended until December 1, 2021.
The suspension is extended with respect to the consideration of the months of August to November 2021, for the purposes of calculating the term for the application of the automatic cancellation.
> For more information on General Resolution 5056/2021 click here.
Modification of the permanent payment plan regime
The term applicable to the maximum number of allowable payment plans, number of installments and financing interest rate for the permanent payment facilities regime – “MIS FACILIDADES”- for the regularization of tax, social security resources and customs obligations, as well as interest and penalties thereof, is extended until November 30, 2021, inclusive. The number of installments that may be requested to regularize debts arising from audit adjustments is extended from 12 to 36.
Likewise, the application of the maximum amount of installments is suspended for the same period for taxpayers who, as of the date of the request for adherence to the payment facilities plan, registered as main activity any of those listed as “critical sectors”.
> For more information on General Resolution 5057/2021 click here.
Monotax. Mechanism to apply for the benefit of “Zero Rate Credit 2021”.
In order to promote the economic reactivation of the productive sector, the “Zero Rate Credit 2021” Program was created to assist the subjects adhered to the Monotax, granting them a credit at zero rate with a subsidy of ONE HUNDRED PERCENT (100%) of the total financial cost.
Single-taxpayers who want to obtain this benefit must:
a) To access until December 31, 2021 to the “Zero Rate Credit” web service.
b) Deposit the amount of the credit requested. For this purpose, the system will indicate the minimum and maximum amounts of credit that may be granted, depending on the category in which the small taxpayer was classified as of June 30, 2021.
c) Provide a contact e-mail address.
d) Select the bank to be used for the processing of the requested credit.
To proceed with the application, available until December 31, 2021, they must use the web service called “Crédito Tasa Cero” (Zero Rate Credit), by accessing the institutional website (http://www.afip.gob.ar) with a Fiscal Code enabled with security level 2 or through the “Monotributo” portal. (https://monotributo.afip.gob.ar) with the respective Fiscal Code.
In order to access the aforementioned system, it will be a requirement to have an Electronic Tax Address.
> For more information on General Resolution 5058/2021 click here.
Increase in MOPRE ceilings for withholding of contributions
The amounts of the minimum and maximum taxable bases in effect as from the accrued September period, the former amount to Ps. 8,730.67 and the latter to Ps. 283,742.60.
> For more information on Resolution 178/2021 ANSES click here.
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