The Federal Tax Administration (AFIP) has established the operational aspects for implementing the Exceptional Regularization Regime of Tax, Customs and Social Security Obligations for obligations due through 31 March 2024. All tax, customs, and social security obligations may qualify, including those in administrative or judicial discussions, as long as the taxpayer agrees or desists and renounces any recovery actions. Infractions committed up to 31 March 2024 may also be included. Withholding and reverse withholding obligations of collection agents may also be included. However, interest and fines cannot be included for certain contributions, and bankrupt taxpayers and those prosecuted and/or convicted may not apply for the regime in certain cases. The total cancellation of the debt will result in the forgiveness of 100% of applicable fines, extinction of criminal action on those obligations, and forgiveness of up to 70% of the compensatory and/or punitive interests, depending on the date of application to the regime.
Source EY
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