Pursuant to General Resolution No. 4268/2018 (Resolution), the Argentine Federal Revenue Authority (AFIP for its acronym in Spanish) established a new permanent regime for facilitating payments on tax, social security and customs debts.
Such regime has the following characteristics:
- It will be applicable to tax and social security liabilities past due on the date of presentation of the payment plan. Such regime will also be applicable to fines and/or supplementary customs charges related to import and export rights and to liquidations of the aforementioned tributes in the proceedings of the infractions, their updates and interests.
- In the case of debts that are under administrative, administrative-contentious or judicial challenge, the interested party, prior to the application of the regime, must acquiesce the Customs’ claim and bear the costs of the proceeding.
- The maximum amount of permitted monthly installments and the interest rate vary depending on the type of liability and the debtor’s category determined by a proceeding established in the Resolution. The application of the regime does not imply any reduction of interests, nor any sanction.
- The regime does not apply to persons liable for tax crimes or smuggling and to persons liable for ordinary crimes regarding breach of tax liabilities.
- In the case of debts for customs taxes that are not recognized by the monitoring system, the regulation provides for the self-liquidating process by means of the service called “Management of Importers and Exporters” pertaining to the electronic application of Customs.