Pursuant to General Resolution No. 4268/2018 (Resolution), the Argentine Federal Revenue Authority (AFIP for its acronym in Spanish) established a new permanent regime for facilitating payments on tax, social security and customs debts.

Such regime has the following characteristics:

  1. It will be applicable to tax and social security liabilities past due on the date of presentation of the payment plan. Such regime will also be applicable to fines and/or supplementary customs charges related to import and export rights and to liquidations of the aforementioned tributes in the proceedings of the infractions, their updates and interests.
  2. In the case of debts that are under administrative, administrative-contentious or judicial challenge, the interested party, prior to the application of the regime, must acquiesce the Customs’ claim and bear the costs of the proceeding.
  3. The maximum amount of permitted monthly installments and the interest rate vary depending on the type of liability and the debtor’s category determined by a proceeding established in the Resolution. The application of the regime does not imply any reduction of interests, nor any sanction.
  4. The regime does not apply to persons liable for tax crimes or smuggling and to persons liable for ordinary crimes regarding breach of tax liabilities.
  5. In the case of debts for customs taxes that are not recognized by the monitoring system, the regulation provides for the self-liquidating process by means of the service called “Management of Importers and Exporters” pertaining to the electronic application of Customs.