Tax Planning Regime – Permanent Payment Facilities Plan and Mini Plan. Extension conditions – Santa Fe. Modifications to the Regime of Collection of II.BB.

Tax Planning Regime – Suspension for 60 days.

The AFIP establishes through RG 5278 the suspension for 60 calendar days, counted as from 10/31/2022, of the Tax Planning regime established by RG 4838.

For more information about RG 5278 click here here .

Income Tax and Personal Property Tax Payment Plan. Extension of the best conditions in the permanent facilities regime and in the Mini plan.

By means of RG 5279, AFIP extends until 11/30/2022 the best conditions for the adhesion to the permanent payment facilities regime (RG 4268) referred to the number of eligible plans, number of installments and the applicable financing interest rate.

Also, until the aforementioned date, the SIPER category will not be considered for the adhesion to the Mini plan (RG 4057), provided that taxpayers with categories A, B, C and D (excluding category E) are involved.

On the other hand, it is provided that, in the case of current installment plans, submitted through the “My Facilities” service, whose installments exceed $ 100,000,000, they must be paid through electronic funds transfer.

The aforementioned provisions shall be effective as of 11/01/2022.

>> For more information on RG 5279 click here.

Withholdings and Perceptions – Modifications in the II.BB. regime. in Santa Fe

Through RG 29/22 the API of Santa Fe made the following modifications to the regime of withholdings and perceptions in the gross income tax:

  • The obligation to act as withholding and collection agents will be from the previous year’s income over $160 million.
  • The rate to be withheld from Multilateral Agreement taxpayers will be 0.6% in the case of General Regime operations. The previous rate was 0.7%.
  • The minimum amounts above which it must be collected and/or withheld are increased.

These amendments are effective as of November 1, 2022.

>> For more information about API’s RG 29/22 please click here .