This was established by AFIP General Resolution No. 5482, published in the Official Gazette on February 1, 2024, for the benefit of the following entities:

  • a) Micro, Small, and Medium-sized Enterprises (MSMEs) – Tiers 1 and 2: Those with a valid “MiPyME Certificate” and the corresponding classification in the “Registration System” (Sistema Registral).

  • b) Small Taxpayers: Individuals and undivided estates classified as such in the “Registration System.”

  • c) Non-Profit Entities: Associations, foundations, cooperatives, mutual aid societies, and others specified in the aforementioned Resolution.

  • d) Healthcare Sector Taxpayers: Those whose primary declared economic activity corresponds to those detailed in the Resolution’s Annex (including insurance services, outpatient medical and dental care, emergency and transport services, and hospitals, among others).

Undoubtedly, this measure is highly beneficial for taxpayers with outstanding national taxes, social security contributions, customs duties, interest, and/or fines overseen by AFIP. Currently, these taxpayers do not have access to a Special Tax Settlement Regime (Régimen de regularización), which was originally provided for in Chapter V (Fiscal Measures) of the “Bill of Foundations and Starting Points for the Liberty of Argentines”—widely known as the “Omnibus Law.” As is public knowledge, this chapter was withdrawn from the bill by the Executive Branch while still under legislative review.

It should be noted that, until additional benefits such as extended installment plans, interest reductions, or fine waivers become available, these taxpayers may settle their obligations under the Permanent Payment Plan Regime established by AFIP General Resolution No. 5321. This regime was recently modified regarding financing interest by General Resolution No. 5481 (Official Gazette 01/30/24), which stipulates that the interest rate will be 50%, 60%, or 100% of the late payment interest rate (tasa de interés resarcitorio) in effect on the date the payment plan is consolidated.

Consequently, for micro and small enterprises, the late payment interest rate under this permanent regime will be reduced to 7.63%, while for medium-sized enterprises, it will be 9.16%.