The rates to pay debts with the AFIP went up: what are the new percentages and how long do they apply?

The Government ordered an increase in the rates charged by the Federal Administration of Public Income (AFIP) for the payment of tax debts.

The increase is effective from this month, as reported by the agency that leads Mercedes Marcó del Pont in his web page.

In the case of compensatory interest, the rate went from 2.5% to 2.76% and in the case of penalties, from 3.08% to 3.39% per month.

In daily terms, the rates will be 0.09 and 0.11 percent, respectively.

This increase will be valid until the end of September, since, according to the disposition of the Treasury, the rates are updated on a quarterly basis.

Resolution 598 of last year, from the then Ministry of Finance, established that the rate is fixed based on 1.2 times the annual nominal rate for fixed-term deposits at 180 days from Banco Nación, effective on the 20th of the previous month of the quarter, that is, June 20 in this case.

In any case, current rates show a decrease compared to last year’s values ​​and those that came into effect in early 2020, which stood at 3.6 and 4.41 percent, respectively.

It should be remembered that days ago, the draft of the new moratorium for companies and individuals entered the National Congress, which has a broader character than the one that was in force during the first semester, since it contemplates the incorporation of large companies, while the previous one only it allowed you to enter the SMEs.

This was the order of the text that entered the Lower Chamber:

“For the distribution of dividends or profits to its shareholders or partners, in the terms of Article 49 of the Income Tax Law (to 2019), from the moment in which it adhered to this regime until the end of said year fiscal and for the following 24 months ”.

“When accessing the Single and Free Exchange Market (MULC) to make payments of net benefits of any category to companies, companies or any other beneficiary from abroad that have the status of related parties.”

On the other hand, the refinancing of current payment plans and the emerging debts of expired plans may be included in this regime.

In addition, it includes payment plans of up to 120 installments for most tax obligations and 60 for those related to social security.

The bill sets an interest rate of 2% per month for taxpayers who take advantage of the plan, until January of next year, and then the yield will be set according to the Badlar rate of the financial system.

On the other hand, it clarifies that “the acceptance of the present regime will produce the suspension of the current criminal and customs criminal actions and the interruption of the criminal prescription regarding the authors, co-authors and participants of the crime related to the respective obligations as well as those that have been canceled prior to the entry into force of this law, even when the criminal complaint has not been made up to that moment or whatever the stage of the process in which the case is found, as long as it has no sentence firm”.

The AFIP is also given the ability to generate incentives for “early entry” to the plan, the terms and forms to access and to order the refinancing of current plans.

“In the exercise of its powers, said body shall guide its actions in such a way as to promote the achievement of the tasks pursued by this law, including the recovery of productive activity and the preservation of sources of work. In this sense, it will adapt its regulations in order to guarantee adherence to this regime with respect to all taxpayers, ”he said.

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