Law 27562 Expansion of the moratorium to alleviate the effects of the pandemic generated by COVID-19. Act No. 27.541. Modification. The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force
Law:
AMPLIATION OF THE MORATORY TO PALIATE THE EFFECTS OF THE COVID-GENERATED PANDEMY-19
Article 1 - Replace the name of chapter 1 of Title IV of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Regularization of tax obligations, social and customs security
Article 2 - Replace Article 8 of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Article 8: Taxpayers and taxpayers and social security resources whose application, perception and control are carried out by the Federal Public Income Administration, an autonomous entity within the Ministry of Economics, may be accepted, by the obligations expired as at 31 July 2020, including or breaches related to such obligations, by the regime of the regularization of tax debts and by the means of the fining of the other penalties for security,
Excludes from the provisions of the preceding paragraph debts arising from contributions to the risk regime of work, contributions and contributions to social work and the following subjects:
Human or legal persons who do not revise the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and who, with their own home and their directors established in national territory, do not persevere for profit in direct or indirect manner and develop programmes for the promotion and protection of rights or activities of direct social assistance, and (iii)
In the case of legal persons, the status of repatriation will be applicable to their direct and indirect shareholders and shareholders, who possess a percentage not less than thirty percent (30%) of their social capital. These provisions include those who review the quality of transitory unions, groupings of collaboration, cooperation consortiums, associations without legal existence as legal persons, non-social groups or any other individual or collective entity, including trustees.
for the purposes provided for in the first paragraph of the present paragraph, shall be understood by financial assets located abroad, the possession of foreign currency deposited in banking and/or financial entities and/or similar external shares, corporate shares and/or equivalents (private securities, shares, shares and other shares) in any kind of entities, companies or companies, with or without legal person, constituted, property or other
Invite social work and occupational risk insurers to establish debt regularization programmes in conditions similar to those provided for in this chapter.
Additional conditions may not be established for accession to this regime, as expressly stipulated in this Act.
Refinancing of existing payment plans and emerging debts of deciduous schemes may be included in this regime.
The obligations of the Fund for Cooperative Education and Promotion established by law 23,427 and its amendments, as well as the additional charges for export or import taxes, the liquidations of the aforementioned taxes covered by the procedure for offences under the provisions of law 22,415 (Customary Code) and their modifications and the amounts to be restrained in the form of domestic stimulus.
Also, the obligations and infractions associated with promotional regimes that grant tax benefits are achieved, and the tax debts resulting from their decay may also be regulated by this regime, with more appropriate accessories.
The provision of this article may be made between the date of entry into force of the supplementary regulations issued by the Federal Public Income Administration and 31 October 2020, including.
Article 3o- Replace the first paragraph of Article 9 of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
The provisions of the previous article include the obligations provided for in the course of administrative discussion or subject to administrative or judicial proceedings at the date of publication in the Official Gazette of this Amendment Act. In such cases, the accruing to this regime will have as effect the unconditional raid on the regularized obligations or, where appropriate, the withdrawal of actions, claims or resources in process, assuming the responsible for the payment of the coasts and expenses. Furthermore, the regime ' s acceptance will import the withdrawal of any right, action or claim, including repetition, with respect to regularized obligations.
Article 4 - Replace the two (2) first paragraphs of Article 10 of Law 27.541, of Social Solidarity and Productive Reactivation in the Framework of Public Emergency, for the following:
The acquittal to the present regime will result in the suspension of the current tax and criminal proceedings and the interruption of the criminal statute of limitations in respect of the authors or authors, co-authors or co-authors and participants or participants in the alleged offence linked to the respective obligations, even if the criminal complaint has not been made until that time or whatever the stage of the proceedings in which the case is found, provided that the case is not enforced.
The total cancellation of the debt under the conditions provided for in the present regime, for compensation, counting or by plan of payment facilities, shall result in the extinction of the tax or criminal action of the customs, to the extent that there is no firm sentence to the date of cancellation. The same effect will occur in respect of those obligations of identical nature to those mentioned, which have been cancelled prior to the entry into force of this amendment law, including, in this case, those inherent in the National Social Works Regime. In the case of customs offences, the total cancellation will result in the termination of customs criminal proceedings in the terms of articles 930 and 932 of Law 22,415 (Customs Code) and its amendments, to the extent that there is no final judgement on the date of placement.
Article 5 - Replace point 1 of article 11 (c) of Law 27,541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
1. Fiscal period 2018, 2019 and expired obligations as of July 31, 2020: ten percent (10%) of the owed capital.
Article 6 - Replace the last paragraph of Article 11 of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
The provisions of the above paragraphs shall apply with respect to the above-mentioned concepts that have not been paid or fulfilled prior to the date of entry into force of the present amendment law and shall correspond to tax, customs and social security resources that have expired or for offences committed as at 31 July 2020.
Article 7o- Replace in the first and third paragraphs of Article 12 of Law 27.541, on Social Solidarity and Productive Reactivation in the Public Emergency Framework, the term “30 November 2019” for “31 July 2020”, and replace the fourth and fifth paragraphs of Article 12 of Law 27.541, on Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Fines and other sanctions relating to substantial obligations accrued as at 31 July 2020 shall be fully waived, provided that they are not firm at the date of entry into force of this amendment law and the principal obligation has been cancelled to that date.
Rearcitory and/or punitive interests corresponding to the capital cancelled prior to the aforementioned entry into force will also be condoned.
Article 8 - Replace Article 13 of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Article 13: The benefit set forth in Article 11 shall proceed if the subjects comply, in respect of capital, with firm fines and uncondoned interests, without any other requirement, with some of the following conditions:
(a) Compensation of the said debt, irrespective of its origin, with free availability balances, returns, refunds or refunds to those entitled by the Federal Public Income Administration, in tax, customs or social security resources at the date of entry into force of this amended law;
(b) Cancellation by payment to cash, to the date the acceptance of the present regime is made, with a reduction of fifteen per cent (15%) of the consolidated debt being applied in these cases;
(c) Total cancellation by any of the plans for payment facilities provided by the Federal Public Income Administration, which shall be in conformity with the following conditions:
1. They will have a maximum time limit:
1.1. Sixty (60) contributions for personal contributions to the Single System of Social Security and for retentions or perceptions of tax and social security resources for taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and which are established with their own residence and territory
1.2. Hundreds (120) quotas for the remaining obligations for taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and who, with their own home and of their directors established in national territory, do not persevere for profits in direct or indirect form and develop programs of promotion and
1.3. One hundred and twenty (120) quotas for obligations under this Act for non-profit entities, non-State public entities and, in general, for entities covered by article 26 (b), (e), (f), (g) and (l) of Law 20,628 on Gains and Modifications, ordained in 2019.
2. The first quota will expire, except for refinancing, not before 16 November 2020, according to the type of taxpayer, debt and acced payment plan.
3. Incidents of taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities, community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own home and their directors established in national territory, do not persecute profits directly or indirectly and develop programs for the promotion and protection of rights or activities For the rest of the taxpayers or taxpayers, the payment to the account will be an indispensable requirement for access to the plan, as determined by the supplementary regulations issued by the Federal Public Income Administration.
4. The interest rate will be fixed, of two percent (2%) per month, during the first six (6) quotas resulting after application the BADLAR rate in national currency of private banks. The taxpayer or the taxpayer may choose to cancel the payment plan in advance in the form and under the conditions provided by the Federal Public Income Administration.
5. The risk rating of the taxpayer or the taxpayer to the Federal Public Income Administration will not be taken into account for the characterization of the payment facility plan.
6. Payment facilities plans will expire:
6.1. Due to the lack of payment of up to six (6) contributions in the cases of taxpayers or taxpayers who review the status of: (i) MiPymes, (ii) non-profit entities, community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own domicile and of their directors established in national territory, do not persecute profits in direct or indirect form and develop public activities
6.2. Due to the lack of payment of up to three (3) contributions in the cases of the other contributors.
6.3. For invalidity of the free availability balance used to offset the debt.
6.4. Due to the lack of judicial approval of the compromise within the time limits established by the supplementary regulations to be issued.
6.5. For lack of obtaining the certificate mipyme. However, these taxpayers or taxpayers will have an additional fifteen (15) days to reformulate the plan in the conditions established for the rest of the taxpayers or taxpayers, where the first quota will expire on 16 December 2020.
6.6. In the case of the subjects reached by the present regime of regularization of debts, except for: (i) the MiPymes, (ii) non-profit entities and community organizations registered as foundations, civil associations, simple associations and entities with municipal recognition and that, with their own domicile and of their directors established in national territory, do not persevere for profits in direct or indirect form and develop programmes of promotion and protection
6.6.1. By the distribution of dividends or profits to their shareholders or partners or partners, in the terms of articles 49 and 50 of the Law on the Tax on Gains, ordained in 2019 and its modifications, and in accordance with the provisions of the AFIP, from the entry into force of this norm and the next twenty-four (24) months.
6.6.2. When, since the entry into force of this norm and for the next twenty-four (24) months, the Single and Free Exchange Market (MULC) is accessed to make payments of net profits to companies, companies or any other beneficiary or beneficiary of the outside that review the status of subjects linked according to the following detail:
6.6.2.1. For benefits derived from technical assistance, engineering or consulting services.
6.6.2.2. Due to benefits derived from cession of rights or licenses for the exploitation of invention patents and other objects not contemplated at the previous point.
6.6.2.3. By interest or retributions paid by credits, loans or deposits of funds of any origin or nature.
6.6.3. In the event of the sale of securities with liquidation in foreign currency or transfers to depository entities from abroad, from the entry into force of this rule by the following twenty-four (24) months, subject to the conditions established by the regulations governing this matter, the National Securities Commission, a decentralized agency within the Ministry of Economy.
6.7. For the transfer abroad or purchase of financial assets by human or legal persons, from the entry into force of this norm and for a period of twenty-four (24) months. Nor can those partners and shareholders of legal persons who possess at least thirty percent (30%) of the social capital carry out the aforementioned operations. It is included in the provisions of this paragraph that review the quality of transitional unions, groupings of collaboration, consortiums of cooperation, associations without legal existence as legal persons, non-society groups or any other individual or collective entity.
In order to establish the conditions provided for in this article, the taxpayer or the taxpayer shall submit to the enforcement authority, as an affidavit, the information necessary to control the performance of such circumstances.
For the purposes of this law, it is understood by contributors mipyme to those or those that fit and are registered or registered as micro, small or medium-sized enterprises, according to the terms of Article 2 of Law 24.467 and its amendments and other complementary standards. To this end, they shall certify their registration with the certificate mipyme, in force at the time of submission to the regime approved by this law, as established by the Secretariat of the Small and Medium Enterprise and the Entrepreneurs of the Ministry of Productive Development.
Those MiPymes that do not have the certificate in force at the time of the publication of this amendment law may adhere to this regime on a conditional basis, provided that they process it and obtain it until 31 October 2020, including.
Conditional accession shall expire if the applicant or the applicant does not obtain the certificate within that period. The application authority may extend the time limit for processing the application.
In the event that the taxpayer or the taxpayer canceled their obligations under this regularization regime, it shall henceforth be exempt from compliance with points 6.6.1, 6.6.2, 6.6.3 and 6.7.
Article 9 - Replace the first paragraph of Article 14 of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Agents or agents of retention and perception shall be freed or released from fines and any other penalty that is not final to the date of entry into force of the present amendment law, when they externalize and pay, in the terms of this regime, the amount that they have omitted to retain or receive, or the amount that, having been retained or received, would not have entered, after the time limit to do so.
Article 10.- Replace article 15 of Law 27,541 on Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Article 15: The sums that, prior to the date of entry into force of this amended law, were not subject to reinstatement or repetition, had been entered into the form of recital interests and/or punitive interests and/or fines, as well as the interests provided for in article 168 of Law 11.683 (t. o. 1998) and its amendments, for the obligations covered by this regime.
Article 11. Replace article 16 of Law 27,541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Article 16: Those who are in any of the following situations at the date of publication in the Official Gazette of this Amendment Act are excluded or excluded from the provisions of this Act:
(a) Declared or declared in a state of bankruptcy in respect of those who have not provided for the continuation of the exploitation, as provided for in Acts 24,522 and its amendments or 25,284 and their amendments, as long as the effects of such declaration remain.
However, the above-mentioned taxpayers may accede to the present regime for the purpose of the conclusion of the falsial process, for which they are established as exclusive requirements for the provision of compliance by the Federal Public Income Administration with the relevant judicial record, the following:
(i) Compliance with the conditions set forth in article 13 of the present, and
(ii) The effective conclusion of the fallacy due to compromise, as long as it occurs within the ninety-nineties (90) days of accession to this regime, a term that may be extended by the Federal Public Income Administration when the circumstances of the regulation must be determined.
(b) Any convicted or convicted of any of the offences provided for in Acts 23,771, 24,769 and their amendments, Title IX of Act No. 27,430 or Act No. 22,415 (Customary Code) and its amendments, in respect of which a final judgement has been rendered prior to the entry into force of this amended law, provided that the sentence is not complied with;
(c) Any convicted or convicted of malicious offences that have connection with non-compliance with tax obligations, for which a final judgement has been rendered prior to the date of entry into force of this amended law, provided that the sentence is not complied with;
(d) The legal persons in which, as appropriate, their associates or associates, administrators or administrators, directors or directors, syndicates or syndicates, members of the monitoring board, advisers or counselors or those holding equivalent positions in them, have been convicted or convicted for infringement of laws 23.771, 24,769 and their amendments, title IX of Law 27,430, Law 22,415 (Código
Article 12.- Replace article 17 of Law 27,541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, with the following:
Article 17: The Federal Public Income Administration shall issue the necessary supplementary regulations for the implementation of the conditions provided for in this regime, for which:
(a) Establish the time frames and ways of accessing the regularization programme approved by this amendment law and its expiry rules;
(b) It shall define differential conditions for those set forth in this chapter, in order to:
1. Encourage early adherence to it.
2. Order the refinancing of existing plans.
In the exercise of its powers, the agency will guide its action in such a way as to promote the attainment of the tasks persecuted by this law, including the recovery of productive activity and the preservation of sources of work. In this regard, it will adapt its regulations to allow the adherence to this regime of all contributors or all contributors.
Article 13.- The amendments introduced in this Act do not preclude the full validity of the provisions of chapter 1 of Title IV of Law 27.541, of Social Solidarity and Productive Reactivation in the Public Emergency Framework, sanctioned on 21 December 2019. The validity of such provisions shall expire only for the cases of the taxpayer or the taxpayer who choose not to maintain the conditions of the plan in due course.
The term “the present amendment law”, made in the various articles of the present, amended by Law 27.541, refers to the date of entry into force of this law.
Article 14.- Incorporate the following article following article 17 of Law 27.541, on Social Solidarity and Productive Reactivation in the Public Emergency Framework, which will read as follows:
Article 17.1: Taxpayers and taxpayers, for the purposes of the present moratorium, shall enjoy the following benefits in accordance with the taxation they review:
1. Subjects attached to the Small Contributors Simplified Scheme: the benefit shall be the exemption from the tax component in accordance with the amount of assessed contributions detailed for each category:
(a) Categories A and B: six (6) monthly and consecutive contributions.
(b) Categories C and D: five (5) monthly and consecutive contributions.
(c) Categories E and F: four (4) monthly and consecutive quotas.
(d) Categories G and H: three (3) monthly and consecutive fees.
(e) Categories I, J and K: two (2) monthly and consecutive contributions.
In no case can the profit limit exceed a total amount equivalent to weights of seventeen thousand five hundred ($ 17.500).
2. Subjects registered in the profit tax: the profit shall consist of a special deduction according to the following terms:
(a) For humans and indivisible successions: they shall be entitled to deduct, for a fiscal period, from their net gains an additional amount equal to fifty percent (50%) of the amount provided for in article 30, paragraph (a) of the Gain Tax Act, ordained in 2019.
The benefit set out in this paragraph shall not be applicable to the subjects covered by article 82 (a), (b) and (c) of the Vocational Tax Act.
(b) For the subjects referred to in article 53 that review the status of micro and small enterprises: they may choose to practice the respective amortizations from the fiscal period of the habilitation of the good, in accordance with the general rules of the Law of Tax on Gains, which is ordained in 2019, or in accordance with the following regime:
(i) For investments made in movable goods acquired, developed or manufactured: at least two (2) annual, equal and consecutive contributions.
(ii) For investments made in imported movable goods: at least three (3) annual, equal and consecutive quotas.
(iii) For investments in infrastructure works: at least in the amount of annual, equal and consecutive quotas that arise from considering their service life reduced to fifty percent (50%) of the estimated.
This benefit of amortization will be applicable only to investments made until 31 December 2021 and, once the option is made by one of the above-mentioned amortization procedures, the same shall be communicated to the implementing authority, in the form, time and conditions established by the same and shall apply - without exception - to all capital investments that are made for the implementation of the new direct investment, including those that are re-established in the case of a re-executing regime.
Both benefits will be applied in the affidavits for the periods completed after 30 December 2020. In no case, the expected deduction will result in the generation of balances in favour or may be transferred to future periods.
These tax benefits are not cumulative, and, where appropriate, they must opt for one.
It will be understood that a taxpayer is eligible for compliance when, at the time of entry into force of this rule, he does not register any breaches in the submission of affidavits, nor, in the case of corresponding, in the payment of tax obligations since the fiscal periods beginning on 1 January 2017.
Article 15.- The provinces, their respective municipalities and the Autonomous City of Buenos Aires are invited to establish similar debt regularization programmes, including, among others, gross income taxes and municipal fees.
Article 16.- It is established that the rights of shareholder funds generated by this Moratorium Act may be structured as financial instruments and securitized or transferred by the jurisdictions that receive it, in the framework of law 23,548 and its amendments.
Article 17.- Generally suspend for the term of one (1) year the course of the limitation of the action to determine or require the payment of the taxes whose application, perception and control is carried out by the Federal Public Income Administration and to apply fines relating to them, as well as the expiration of the instance in trials of fiscal execution or judicial remedies.
Article 18.- This law will begin to govern from the day of its publication in the Official Gazette of the Argentine Republic.
Article 19.- Contact the national executive branch.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE TRECE DAYS OF THE MONTH OF AUGUST OF THE YEAR DOS MIL VEINTE.
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CLAUDIA LEDESMA ABDALA DE ZAMORA - SERGIO MASSA - Marcelo Jorge Fuentes - Eduardo Cergnul
e. 26/08/2020 No. 34679/20 v. 26/08/2020
