AFIP reported good news for SMEs

This Tuesday, through general resolution 5208/2022 published in the Official bulletinthe Federal Administration of Public Revenues (AFIP) extended until June 30, 2023, inclusive, the term of suspension of the fiscal executions related to the debts of the beneficiary companies Industrial Promotion Regime.

Through a statement, the AFIP maintains that the measure aims to “favor the recovery of the SMEs and the maintenance of Job positions”.

It is worth mentioning that the term was successively extended in recent years, until the conclusion of the compliance verification by the Business involved.

In 2014, through article 116 bis of law 11,672 permanent supplementary to the budget, the debts of beneficiary companies of the Industrial Promotion Regime generated up to the fiscal period 2015, regardless of the state in which they are found.

These are liabilities generated by the usufruct of an amount of tax credit bonds superior to that originally recognized, which would have been accredited within the framework of a judicial process. The result of which was ultimately adverse to the beneficiaries of the regime, to the extent that said Business they had complied with the obligations set forth in their particular act of granting benefits.

The forgiveness reaches the capital owed, compensatory and punitive interest.

For its part, in 2017 the procedure was approved by which companies benefiting from the regime can request in their favor the issuance of the Promotional Compliance Certificatewhich constitutes a sufficient title for the purposes of accrediting the remission.

In that sense, the extension will allow more time for the issuance, review and evaluation of the certificate since, furthermore, there are still applications pending resolution.


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