The Tax Moratorium and Tax Relief – Check Tax is regulated. Transactions with cryptocurrencies – Monotributo. Reimbursement benefit 2021

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Moratorium and Tax Relief to strengthen the economic and social exit to the COVID-19 pandemic. Regulation

The provisions of Law 27.653 (B.O. 11/11/2021) are regulated so that taxpayers may have access to the benefit of debt remission and/or accession to the moratorium provided thereunder. We remind you that the aforementioned Law covers tax, customs and social security obligations due as of August 31, 2021.

The requirements and conditions to be met in order to obtain this benefit are defined in relation to the remission of debts. The application may be made once only from December 20, 2021 to March 2, 2022, inclusive, through the agency’s web page by accessing the tax code service called “Condonation of Debts – Title I – Law 27,653”.

With respect to the debt regularization regime, the most relevant considerations are detailed below:

– It is provided that, in order to access the regime, the tax returns corresponding to the obligations in question must be filed, in case they have not been filed or must be rectified.

– Adherence to the regularization regime may be made from November 29, 2021 to March 15, 2022, inclusive.

– The characteristics of the payment plans are defined according to the type of taxpayer. The first installment is due on April 16, 2022.
The conditions for requesting the refinancing of current plans and the rehabilitation of expired moratoriums are also established. This option will be available as of December 15, 2021 and December 30, 2021, respectively. In both cases the first installment will be due on the 16th day of the month following the month of filing.

– Taxpayers who adhere to the regime and who are holders of financial assets located abroad must comply with the obligation to repatriate the proceeds thereof until May 14, 2022.

– The requirements to be met by taxpayers in order to access the benefits established for those considered compliant are specified. In these cases, accession may be made as of December 30, 2021, inclusive.

> For more information on General Resolution 5101/2021 click here.


Tax on Debits and Credits. Transactions with cryptoassets and digital currencies

Decree 796/2021 establishes that as from 11/17/2021, the purchase, sale, exchange, brokerage and other transactions carried out on cryptoassets, cryptocurrencies and digital currencies will be subject to the Tax on Bank Debits and Credits.

On the other hand, clarifications are introduced with respect to exemptions and the application of the tax in the operations of Payment Service Providers.

> For more information on Decree 796/2021 click here.


Simplified Regime for small taxpayers. Reimbursement benefit

It is exceptionally established for the year 2021 that the subjects adhered to the simplified regime may access the benefit of reimbursement of one month of the integrated tax as long as they have paid by automatic debit in account and/or credit card at least 9 (nine) monthly periods and the rest of the periods of the year by any of the authorized means, including the reimputation of balances in favor.

> For more information on General Resolution 5100/2021 click here.