The Government shall extend until 30 November the period of accession to the moratorium to regularise tax, customs and planned debts. So far, the measure generated more than 330,000 plans worth more than $200 billion in overdue debt.
Thus, the possibility of joining the moratorium extends for one month although the original date of December 16 for the payment of the initial fee is maintained. In this way, SMEs, traders, professionals, large companies, monopoly companies, freelancers, cooperatives and non-profit entities will be able to regularize their tax, customs and planned debts by up to 120 installments. The extension of the moratorium not only extends the universe of beneficiary taxpayers, but also contemplates the possibility of regularizing AFIP debts generated during the coronavirus pandemic. In addition, longer deadlines are provided for small taxpayers to regularize their overdue obligations. Companies and individuals with a mipyme certificate in force at the time of accession will be able to access 120 fees to pay their tax and customs debts, as well as 60 fees for social security contributions.
For its part, the rest of the taxpayers will be able to enter their tax and customs debts into facilities plans of up to 96 installments, and will have periods of up to 48 months for the planned obligations. AFIP’s tax assistance also provides for partial interest forgiveness and total fines, with a fixed interest rate of 2% per month until May 2021, and from the following month a variable weight rate will apply.
