The Argentine tax authority (AFIP) has announced the introduction of a new payment facility through General Resolution 5361/2023. The new payment facility is available for outstanding tax, social security, and customs debts due up to 30 April 2023, including related interest and fines. Several specific debts are excluded, however, including withholdings and pension payments, advances and/or payments on account, VAT on imported services and digital services, amounts payable under existing payment facilities, and certain others.
Taxpayers that can qualify for the new payment facility include small taxpayers (individuals and undivided successions), micro, small, and medium enterprises (categories 1 and 2), and non-profit entities. Depending on the type of debt to be canceled, the payment facility offers up to a maximum of 84 installments for micro and small companies, 48 for category 1 medium enterprises, and 36 for other taxpayers. The installments are paid in equal monthly amounts, calculated by applying the formula provided in the AFIP microsite "My Facilities" (https://www.afip.gob.ar/misfacilidades). The minimum amount of each installment is ARS 2,000. Taxpayers can apply for the payment facility up to 29 September 2023.
Note, the sales thresholds for category 1 and 2 medium enterprises based on sector are provided by Resolution No. 220/2019, as amended