The Federal Tax Authority Releases a New Payment Plan

By General Resolution 3451 (published in the Official Gazette on March 25, 2013), the Federal Tax Authority established a special payment regime for the settlement of tax, customs and social security debts with due dates earlier than February 28, 2013.

Those taxpayers who decide to adhere to this regime will be able to set up their own payment plan until July 31, 2013 and to cancel their debts in up to 120 installments, at a monthly rate of 1.35%.

In addition, the regime enables taxpayers to pay their debt in advance, as of the month when the second installment of the payment plan would expire.

The regime may include the following:

1. tax debts and social security debts with due dates earlier than February 28, 2013, including interest, adjustments and fines;
2. fines or additional charges applied by the customs service until February 28, 2013, for import and export taxes, including interest and adjustments;
3. non-documented operations taxes set out in article 37 of the Income Tax Law;
4. debts arising from inspection adjustment provided taxpayers accept the fiscal claim;
5. debts under discussion either at an administrative, contentious administrative or judicial level, as well as tax execution procedures when taxpayers choose to accept the claim or to withdraw the action and to bear the procedure’s costs; and
6. any kind of obligations which might have been included in the payment plan through the system “Mis Facilidades”.

On the other hand, in accordance with General Resolution 3451, the following types of debts are excluded from the regime:

1. tax debts generated as of the due date of the term established in article 2 of Decree No. 746 dated March 28, 2003;
2. customs charges pursuant to Law No 26,351;
3. tax or social security withholdings and advance payments (percepciones);
4. advanced payments or payments on account;
5. contributions to health insurance companies (obras sociales);
6. contributions to work risk insurance companies (ART);
7. dues and contributions to the social security for domestic service employees;
8. personal dues and contributions from employees enrolled in Monotributo (special regime for small taxpayers), accrued until June, 2004;
9. contributions to the Farm Workers and Employers National Register (Registro Nacional de Trabajadores y Empleadores Agrarios);
10. installments corresponding to payment plans in force;
11. Emergency Additional Tax on the Cigarettes Final Selling Price;
12. Income Tax and Minimum Presumed Income Tax for the periods ending as of October 1, 2012;
13. Personal Assets Tax for the periods ending as of 2011;
14. Valued Added Tax for provision of services carried out abroad, whose effective use or exploitation took place within the country (article 1, subsection D of the Valued Added Tax Law); and
15. obligations of individuals with a criminal accusation for offences pursuant to Law No 22,415, 23,771 or 24,769, or common offences in connection with the failure to pay tax, customs or social security contributions.

Furthermore, it is important to highlight that the regime does not imply any reduction in interest, or release from fines or any additional charges.

It is also worth noting that, at the time of the request, the returns related to the tax and social security obligations for which the taxpayers are requesting the financed cancellation must be submitted; otherwise, the payment plan will not be granted.

Finally, it is important to mention that, even though General Resolution 3451 came into force as of March 25, the online system will not be up and running until April 15, 2013.