On January 30, 2024, General Resolution (AFIP) No. 5481/2024 dated January 29, 2024 was published in the Official Gazette amending General Resolution No. 5321/2023 of that agency.
General Resolution No. 5321/2023 established a permanent regime of payment facilities to regularize tax, customs, and social security obligations -as well as their interests and fines-, whose application, collection and control are in charge of the AFIP-DGI.
General Resolution 5481/2024, in particular, replaces the percentage applicable for the calculation of the interest rate for the financing of the payment facility plans -considering the interest rate in force-, in order to strengthen the incentive to the work of small and medium-sized companies.
This publication was issued on 01/30/2024, and does not constitute a legal opinion. For further information, please contact:
Miguel A. M. Tesón – tesonm@eof.com.ar
Guillermo Lalanne– lalanneg@eof.com.ar.
Valeria Estathio – estathiov@eof.com.ar
Celina Valls – vallsM@eof.com.ar
Jalhil Damus Pastorio – pastorioj@eof.com.ar