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General Resolution No. 3827 issued by the Federal Tax Administration published in the Official Gazette on February 10th, 2016, sets forth a new permanent payment facility mechanism. Taxand Argentina explores this update.
The new facility mechanism applies to tax and social security debts, interests accrued thereon, updates and fines, the due date of which is elapsed by the time of filing for the Mechanism; and customs fines and import or export taxes payment claims, their updates and interests accrued thereon.
The Mechanism allows, among others, the settlement of fiscal debts under administrative or judicial litigation procedures, including under collection actions, provided that the taxpayer fully accepts AFIP’s claim or withdraws its own claim and assumes the payment of the litigation expenses and costs, and the settlement of outstanding debts included in former and expired payment facility mechanisms.
Discover more: New permanent payment facility mechanism for national fiscal debts
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The Mechanism does not grant any interest nor fine reductions but enables the award of the tax certificate necessary to engage in contracts with the National Administration and the withdrawal of suspensions from the Customs Special Records.