GENERAL RESOLUTION 5033/2021
Payment Facilities Plan Extension
On July 27, 2021, General Resolution 5033/2021 was published in the Official Gazette of Argentina, extending the term to request the adhesion to the payment facilities plans for the citrus sector.
1. BACKGROUND ON THE PAYMENT FACILITIES REGIMES
Due to General Resolution No. 5,030, the different payment facilities regimes for the cancellation of tax obligations and social security resources corresponding to the affected taxpayers and responsible parties were regulated.
It was deemed convenient to extend until November 30, 2021, or using of the term to make the request displayed in Article 2 of General Resolution No. 5,009, if necessary, while allowing the adherence to the special and general payment facilities plans due to suggestions of the citrus sector representatives and in view of IRS’ permanent objective of helping taxpayers and/or responsible parties to comply with their obligations.
2. DEADLINE EXTENSION
In this regard, the benefit request referred to in Article 2° of General Resolution No. 5,009, corresponding to the parties affected by the emergency declaration to the citrus production chain provided by Law No. 27,507 and extended by its similar Law No. 27,569, may be made until November 30, 2021.
3. REGULATORY SUBSTITUTION
The second paragraph of Article 20 of General Resolution No. 5,030 is hereunder replaced by the following:
“The payment facility plans -special and general- implemented hereby, may be submitted until December 30, 2021, inclusive.”.
4. EFFECTIVE DATE
The rule is effective as of July 27, 2021.
Source: https://www.boletinoficial.gob.ar/detalleAviso/primera/247378/20210727
