STRENGTHENING AND TAX RELIEF PROGRAM FOR SMALL CONTRIBUTORS
Law 27639
Provisions.
The Senate and Chamber of Deputies of the Argentine Nation, meeting in Congress, etc.
Law:
STRENGTHENING AND TAX RELIEF PROGRAM FOR SMALL CONTRIBUTORS
TITLE I
Creation of the programme
Article 1 °-Create the Program of Strengthening and Tax Relief for Small Contributors to supplement the Sustainable Development Regime and Tax Inclusion for Small Contributors, whose main objective is to provide greater relief fiscal and predictability to the economic activity of the monotribusts, by implementing the following measures:
(a) the holding of monthly values of the quotas to be entered-integrated tax and pre-visionary contributions-of the Simplified Regime corresponding to the months of January to June 2021, both inclusive, which will be rolled back to the in force for the month of December 2020 for each of the categories, respectively;
(b) an exceptional scale-up scheme;
c) A specific tax relief program for small contributors, consisting of supplementing, with a simple mechanism, the Regime of Sustaining and Fiscal Inclusion for those;
(d) A system for regularisation of debts for small taxpayers which seeks to create a scheme of economic and financial predictability.
TITLE II
Support for the monthly values
Article 2-The monthly values of the quotas to be entered-integrated tax and pre-viewing contributions, including social work-of the Simplified Regime corresponding to the months of January to June 2021, both inclusive, will be rolled back to the for each of the categories, respectively, for the month of December 2020.
TITLE III
Updating of scales
Article 3-Notice, as from 1 July 2021, the annual gross revenue parameters provided for in the first and third subparagraphs of Article 8 (3) of the Annex to Law 24,977, as amended and complementary, as follows:
(a) the first paragraph of Article 8 of the Annex to Law 24,977:
(b) Third paragraph of Article 8 ° of the Annex to Law 24,977:
The parameters set out in the preceding paragraph shall also be considered for the recategorization provided for in the first paragraph of Article 9 ° of the Annex to Law 24,977 for the first calendar year of 2021.
TITLE IV
Tax relief for small taxpayers
Article 4 °-Those or taxpayers who are registered or registered as at 30 June 2021 in the Simplified Small Taxpayer Scheme set out in the Annex to Law 24,977 and its amending and supplementary rules which have exceeded, in that date or at any time prior to it, the upper limit of gross receipts provided for in Article 8 of the said Annex in force for each period, for the maximum category applicable to its activity in the event of such a situation, shall be considered as covered or included in the simplified scheme up to and including that day and shall maintain that condition provided that their gross receipts do not exceed the new amounts for the maximum category of that Annex, as set out in the previous title, which may correspond to the activity carried out having, in addition, the that date the remaining requirements of the Simplified Scheme for Small Taxpayers.
They may also opt for the treatment provided for in the preceding paragraph, or for taxpayers to whom the Federal Administration of Public Revenue has excluded, and registered, the trade in the Simplified Scheme for Small Taxpayers. the first half of 2021.
Also, those subjects who had communicated their exclusion until the last day of the month following that in which the cause of exclusion had occurred or resigned, in both cases, between 1 October 2019 and 30 June 2021, both dates, including, may be rejoined to the Simplified Small Taxpayer Scheme within the time limits laid down by the rules, in so far as they meet the conditions laid down for this Title.
TITLE V
Rules for the Regularization of Debt for Small Contributors
Article 5-Those or taxpayers who are attached to the Simplified Scheme for Small Contributors or who are debt-registered in that scheme may be eligible for the obligations accrued or infringements committed on 30 June 2021 by the components tax and pension, including social work, of the shares of the simplified scheme, to the present system of regularisation of tax debts and of exemption and/or remission of interest, fines and other penalties laid down by the present title.
The concepts laid down in Article 3 of Law 27,618 may also be included in the present system of regularisation.
Article 6-The obligations laid down in the preceding article are included in the provisions of the previous Article, which are in the course of an administrative discussion or are subject to an administrative or judicial procedure to the date of publication in the Official Gazette of the present law. In such cases, the acceptance of the present regime will have the effect of the unconditional break-in by the regularized obligations or, where appropriate, the withdrawal of actions, claims or resources in the process, assuming the responsible the payment of the Costs and costs. Also, the acceptance of the regime will import the withdrawal of all rights, action or claim, even the repetition, with respect to the regularized obligations.
The search or withdrawal may be total or partial and shall proceed at any stage or administrative instance, administrative or judicial dispute, as appropriate.
Article 7-The exemption and/or remission are generally provided for:
(a) of the fines and other penalties, which are not to be determined;
(b) of the interest provided for in Articles 37, 52 and/or 168 of Law 11.683, which was ordered in 1998 and amended.
Article 8-The benefit of the release of fines and other penalties for formal offences committed up to 30 June 2021, which will not be firm or paid, will operate when prior to the date on which it occurs. the acceptance of the scheme, the formal obligation has been complied with or the respective formal obligation has been met.
Where the formal duty transgressed was, by its nature, liable to be fulfilled after the commission of the infringement, the penalty shall be waived on its own initiative, provided that the offence has been committed before 30 June. 2021, inclusive.
The fines and other penalties, corresponding to substantial obligations due and fulfilled on 30 June 2021, will be fully waived, provided that they are not firm.
Article 9-The benefit provided for in Article 7 shall be granted if the subjects fulfil, in respect of the obligations, some of the following conditions:
(a) Cancellation prior to the date of entry into force of this law;
(b) Cancellation by payment of the spot, until the date on which the acceptance of this scheme is made;
(c) Total cancellation by means of the payment facility plan provided by the Federal Administration of Public Revenue, which shall comply with the following conditions:
1. Up to sixty (60) monthly instalments.
2. A funding interest of no more than one comma five percent (1.5%) monthly.
The Federal Public Revenue Administration may segment the amount of fees and the interest rate for each payment facility plan according to the category of the or the taxpayers attached to the Small Small Business System. Taxpayers.
Article 10.-The obligations payable on 30 June 2021, included in payment facility plans for which the corresponding expiry date on which the date of entry into force has operated, may be regularised by this scheme. validity of this law. Plans for payment facilities in force at the date of enactment of this law may also be reformulated.
TITLE VI
Common provisions
Article 11.-Only the Small Taxpayer Tax Relief Program, as provided for in Title IV of the present, may be accessed by the taxpayer and the taxpayers who concurrently comply with the following conditions:
(a) Register, in the course of fiscal 2020, revenue not exceeding the amount equivalent to a comma five (1, 5) times the maximum gross receipts of category K as provided for in Title III of this Act, to which effect they shall be considered, the revenue obtained in the fiscal year;
(b) that the total of goods of the country and of the outside taxed, not reached and exempt-without considering any kind of non-taxable minimum-in the tax on personal property, law 23,966, text ordered in 1997 and its modifications, to 31 of December 2020, do not exceed the amount of pesos six million five hundred thousand ($6,500,000). To this effect it will not be considered the house room.
Likewise, the taxpayers and the taxpayers who are attached to the Simplified Scheme for Small Contributors whose category applicable to their activity in the event of the situation provided for in Title IV is one of those set out in points 1 and 2 below, they must pay as a special fee, for the only time:
1. For categories E, F and G: the equivalent of one (1) time the monthly value of the respective category-integrated tax and pre-viewing contributions-.
2. In the case of categories H, I, J and K: the equivalent of two (2) times the monthly value of the respective category-integrated tax and pre-viewing contributions.
This special quota will be cancelled in the terms and conditions established by the Federal Administration of Public Revenue, considering the values in force in July 2021.
Article 12.-In the event of no access to the benefits provided for in the Tax Relief for Small Taxpayers program, the persons and the contributors mentioned above shall be excluded from the scheme and excluded from the scheme. (00.00) hours of the day on which the upper limit of gross receipts of the maximum category corresponding to the activity has been exceeded, without prejudice to Article 13 of this Law.
Article 13.-The benefits provided for in this standard do not preclude the application of those provided for in Law 27,618, when they are compatible, and any provision of that law which is opposed to that established shall be repealed.
Article 14.-The national executive branch, through the Federal Administration of Public Revenue, shall regulate this law within thirty (30) days of runs counted from the entry into force of this law and shall dictate the rules complementary, regulatory and interpretative measures which are necessary for the purposes of its implementation, and may be authorized-even-to lay down the procedures, time limits and other conditions necessary for implementing the provided for in this Law.
Article 15.-The special quota, referred to in Article 11 of this Law, and by the System of Regularization of Small Taxpayers, provided for in Title V of this Standard, is affected by the Fund Solidarity of Redistribution, created by article 22 of Law 23,661 until the difference in the collection of contributions of social work that arises from the application of the provisions of the article 2 of this law is covered.
Also, instruct the national executive branch to grant, through the Superintendence of Health Services, the amount produced to which the previous paragraph mentions, an exception financial support for the health insurance agents using the resources available in the Emergency and Assistance Fund created by Article 6 of Decree 908 of 2 August 2016.
Article 16.-Invite the provinces, the Autonomous City of Buenos Aires and the municipalities to adhere to this regime, adopting in the field of their respective jurisdictions the same measures in relation to similar regimes.
Article 17. This law shall begin to apply from the day of its publication in the Official Gazette of the Argentine Republic.
Article 18.-Commune to the national executive branch.
REGISTERED UNDER NO 27639
CLAUDIA LEDESMA ABDALLAH DE ZAMORA-SERGIO MASSA-Marcelo Jorge Fuentes-Eduardo Cergnul
NOTE: The Annex/s that integrates this (a) Law are published in the web edition of the BORA -www.boletinofficial.gob.ar-