Through General Resolution No. All tax, customs and social security obligations that the AFIP is responsible for collecting through 31 March may qualify, including those in the course of administrative or judicial discussions, as long as the taxpayer agrees or desists and renounces any recovery actions. Infractions committed up to 31 March , whether or not related to those obligations, may also be included. Further, withholding " retenciones " in Spanish and reverse withholding " percepciones " in Spanish obligations of collection agents who have neglected to apply withholdings, or have withheld amounts that they have not remitted by the due date, may also be included.
Depending on the date of the application and the type of taxpayer, different payment methods and benefits are contemplated, as follows:. At the taxpayer's option, payment plans with longer terms are available. Their conditions and benefits vary depending on the date of application to the regime:. Document ID: The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated.
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All rights reserved. Concepts included. Excluded concepts. Application and payment methods. Those interested in applying to the regime may do so until 13 December For additional background, see EY Global Tax Alert, " Argentina enacts Bases Law and Tax Package ," dated 8 July Concepts included All tax, customs and social security obligations that the AFIP is responsible for collecting through 31 March may qualify, including those in the course of administrative or judicial discussions, as long as the taxpayer agrees or desists and renounces any recovery actions.
Application and payment methods Those interested in applying to the regime may do so until 13 December
