From the Argentine Confederation of Medium Enterprises (CAME) we inform that the Federal Administration of Public Revenues (AFIP) carried out a series of resolutions directly linked to the small and medium enterprise sector.

First of all, the General Resolution 5105/2021 determines that the mandatory use of the Tax Code service called “Digital Presentations” is extended until December 31, 2021, inclusive, so that taxpayers and responsible parties can electronically make presentations and/or communications.

In turn, until the same date, the time to register biometric data with the offices of this organization by taxpayers and responsible parties is extended.

To access General Resolution 5105/2021, click Click here.

On the other hand, AFIP established the General Resolution 5106/2021 which also expresses the extension of benefits in the conditions of permanent payment plans for those who carry out critical activities. It, which seeks to assist companies affected by the pandemic, suspends until January 31, 2022 the requirement that establishes that the monthly installments of the plans cannot exceed 25% of the average monthly income of each taxpayer.

To access General Resolution 5106/2021, click Click here.

Lastly, the General Resolution 5108/2021 determined the suspension until January 3, 2022 of the ex officio exclusions of monotributistas. In addition, it is established that none will be discharged from the regime due to non-payment in December 2021.

To access General Resolution 5108/2021, click Click here.