Through General Resolution No. 5101/2021, the Federal Administration of Public Revenues approved the remission of debts for non-profit entities and organizations, micro and small companies, and small taxpayers with debts of less than $100,000 pesos.
1. Regulation Scope
As stated in the aforementioned resolution, the present reform shall apply to those taxpayers and persons responsible for the taxes whose application, collection, and control are in charge of this Federal Administration of Public Revenues. In this regard, the referred remission will reach those liquid and enforceable obligations due as of August 31, 2021, that have not been canceled or regularized as of the date of the request.
On the other hand, the regulation makes it clear that the following obligations will be excluded to receive access to the applicable benefit:
- Contributions to ART (Aseguradoras de Riesgos del Trabajo – Labor Risk Insurance Companies).
- Contributions to the National System of Social Works.
- Contributions to the special social security system for domestic service employees and workers in private homes.
- Contributions corresponding to the Mandatory Life Insurance.
- Contributions to the RENATRE (Registro Nacional de Trabajadores Rurales y Empleadores – National Registry of Rural Workers and Employers) or the RENATEA (Registro Nacional de Trabajadores y Empleadores Agrarios – National Registry of Agricultural Workers and Employers), as applicable.
- Tax on Credits and Debits in Bank Accounts and other Transactions.
- The Tax for an Inclusive and Solidarity-based Argentina.
- Withholdings and perceptions practiced and not paid.
- The substitute rate of contributions and contributions provided for by Joint General Resolution No. 4,135 of the Secretariat of Social Security and the Federal Administration of Public Revenues of September 22, 2017, and by General Resolution No. 4,270.
3. Requirements and conditions
Likewise, the regulation states that the following requirements and conditions must be met to request adherence to the benefit of remission provided for in the regulation:
- To have an electronic tax domicile established under the provisions of General Resolution No. 4,280 and its amendments. If the electronic tax domicile has been constituted without declaring an e-mail address and a cell phone number, these data must be reported through the “Electronic Tax Domicile” service, by accessing the “Contact Data” option.
- To have filed all the tax returns and informative tax returns to which the taxpayer was obliged, due as from January 1, 2016.
- To have the Taxpayer Identification Code (CUIT) active without limitations.
- Not to have registered a cancellation in taxes due to omission in the filing of tax returns, under the third paragraph of section 53 of Decree No. 1,397 of June 12, 1979, as amended.
- To have registered in the “Registry System” the corresponding legal form, according to the types of entities referred to in subsection a) of Section 1 of Law No. 27,653.
- To have updated the code of the activity carried out under the “Classifier of Economic Activities (CLAE) – Form No. 883” approved by General Resolution No. 3,537.
- Work and school cooperatives -including the cooperatives registered in the National Registry of Local Development and Social Economy Agents-, popular libraries, neighborhood clubs, associations of native peoples, volunteer firemen, and those related to rural development, must have the recognition or registration in the records in charge of the respective application authorities, which will inform this Federal Administration the detail of the registered subjects, being this a necessary condition to enjoy the benefit of remission.
- Micro and Small Companies must have the “Certificado MiPyME” (MSME Certificate) in force as of the date of the application for the benefit, obtained under the provisions of Resolution No. 220 of April 12, 2019, of the then Secretariat of Entrepreneurs and Small and Medium Enterprises and its amendments.
- Individuals and undivided estates will be considered “Small Taxpayers” when they are registered in the Income Tax, Personal Property Tax, and/or in the Simplified Regime for Small Taxpayers (RS) as of the date of entry into force of Law No. 27,653 have been active in any of said taxes during 2020 and comply with all of the following conditions outlined in the regulation.
- In the event of having filed the sworn personal property tax return for the tax period 2020, the total amount of taxed and exempted assets in the country and abroad declared -without considering any kind of non-taxable minimum- does not exceed the amount of PESOS TWENTY MILLION ($ 20,000,000,000.-).
- The other civil entities of social assistance, charity, beneficence, literary and artistic entities that perform social containment functions, non-profit, that develop programs for the promotion and protection of rights or activities of direct social assistance such as development societies, retirement centers, cultural centers, organizations dedicated to the assistance of migrant communities, vulnerable groups, prevention of gender violence, and its victims, among others, must register the exemption in the income tax under the provisions of subsection f) of section 26 of the law of the mentioned tax.
4. Benefit Access Request
Taxpayers meeting the requirements stated previously may apply for the remission benefit up to March 2, 2022, even though the service called “Condonación de Deudas – Título I – Ley 27.653” (Condonation of Debts – Title I – Law 27.653), available at the website of this Agency (https://www.afip.gob.ar), by using their Tax Code enabled with Security Level 3 as a minimum.
Source: Boletín Oficial 19/11/21