Argentina has published General Resolution 5321/2023 of 20 January 2023, which establishes a new payment facility regime to promote voluntary compliance in relation to outstanding tax, customs, and social security debts. The new regime is permanent and replaces the regimes first established by General Resolution No. 4057/2017 for the regularization of income tax and personal property (assets) tax and General Resolution No. 4268/2018 for the regularization of taxes by SMEs.
The new regime provides payment facilities for the regularization of:
- Tax and social security obligations, including related interest and fines; and
- Import and export taxes and related fines and supplementary charges.
Several tax obligations are specifically excluded, however, including:
- Tax and social security withholdings and surcharges, except for social security contributions corresponding to workers in a dependency relationship (employees) and debts covered by special plans for persons affected by a state of emergency and/or disaster declared in certain areas of the country;
- Advances and/or payments on account;
- VAT due on services carried out abroad but effectively used in Argentina (i.e., imported services), digital services provided by non-residents, and services provided by non-residents where an intermediary is responsible for VAT; and
- Certain other specific contributions and obligations.
Further, certain taxpayers are excluded from the regime, including individuals that have been convicted of crimes in connection with non-compliance with tax, customs, and social security obligations, whether their own obligations or those of third parties, as well as legal entities where managing partners, administrators, directors, etc. have been convicted of crimes in connection with non-compliance.
Under the new regime, the terms of a payment plan, including the percentage of the payment on account, the maximum number of installments, and the interest rate, are determined according to the category of the taxpayer and their risk profile (SIPER), as well as the plan type. The taxpayer categories include:
- Small taxpayers (individuals);
- Micro, small, and medium enterprises;
- Registered non-profit entities; and
- Other taxpayers not included in the above categories.
The types of payment plans include plans for general tax debt, annual tax debt, social security (pension) debt, customs debt, and debt arising from audits, as well as special plans for persons affected by emergencies/disasters.
The Annex to the General Resolution includes two charts providing an overview of the different plans. The first chart provides an overview of the payment plan terms, including the required payment on account percentage, the maximum number of installments, the interest rate, and the maximum number of plans, depending on the type of taxpayer, the type of plan, and a taxpayer's risk profile. The second chart provides the same in respect of special plans.
In general, payment plans under the regime require equal consecutive installments on a monthly basis by the 16th of each month, with a minimum installment amount of ARS 2,000. The minimum payment on account, when required, is also ARS 2,000. The interest rate is either 90%, 95%, or 100% of the compensatory interest rate for late payment established by Resolution 559/2022, or another rate that may replace it in the future (previous coverage).
General Resolution 5321/2023 entered into force on 1 February 2023 and repealed General Resolution No. 4057/2017 and General Resolution No. 4268/2018, as well as other related resolutions. Further details on payment plans are available on the AFIP website, https://www.afip.gob.ar/misfacilidades/