Con el objetivo de incluir a contribuyentes de menor significación fiscal, se introdujeron modificaciones al régimen de facilidades de pago previsto por la Resolución General n° 3827 para posibilitar la regularización de las obligaciones impositivas, de los recursos de la seguridad social o aduaneras, sin desnaturalizar el espíritu del aludido régimen de facilidades de pago. Así lo dispuso la Administración Federal de Ingresos Públicos mediante Resolución General n° 3879, publicada en el Boletín Oficial del 26/4/2016.
ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
Resolución General 3870
Procedimiento. Ley N° 11.683, texto ordenado en 1998 y sus modificaciones. Régimen de facilidades de pago. Resolución General N° 3.827 y sus modificaciones. Norma modificatoria.
Bs. As., 22/04/2016
VISTO la Resolución General N° 3.827 y sus modificaciones, y
CONSIDERANDO:
Que mediante la citada norma se implementó, con carácter permanente, un régimen de facilidades de pago para posibilitar la regularización de las obligaciones impositivas, de los recursos de la seguridad social o aduaneras —así como sus intereses y multas— cuya aplicación, percepción y fiscalización se encuentra a cargo de este Organismo.
Que en virtud del análisis efectuado respecto del contenido y alcances de dicha resolución general, se torna aconsejable realizar determinadas adecuaciones normativas destinadas a contribuyentes de menor significación fiscal, sin desnaturalizar el espíritu del aludido régimen de facilidades de pago.
Que han tomado la intervención que les compete la Dirección de Legislación y las Subdirecciones Generales de Asuntos Jurídicos, de Recaudación y de Servicios al Contribuyente.
Que la presente se dicta en ejercicio de las facultades conferidas por el Artículo 7° del Decreto N° 618 del 10 de julio de 1997, sus modificatorios y sus complementarios.
Por ello,
EL ADMINISTRADOR FEDERAL
DE LA ADMINISTRACIÓN FEDERAL DE INGRESOS PÚBLICOS
RESUELVE:
Artículo 1° — Modifícase la Resolución General N° 3.827 y sus modificaciones, en la forma que se indica a continuación:
1. Sustitúyese el Artículo 5°, por el siguiente:
“ARTÍCULO 5°.- El plan de facilidades de pago deberá reunir las siguientes condiciones:
a) La determinación de la cantidad máxima de cuotas a otorgar y la tasa de interés de financiamiento a aplicar por tipo de deuda se especifican en el Anexo II, con las siguientes particularidades:
1. Monto de ingresos anuales.
Para su determinación se considerarán las ventas, locaciones y prestaciones de servicios consignadas en las declaraciones juradas mensuales del impuesto al valor agregado, correspondientes a los DOCE (12) últimos períodos fiscales vencidos contados desde el mes inmediato anterior al de adhesión al presente plan de facilidades. En caso de no registrar ventas, locaciones ni prestaciones de servicios gravadas en los citados períodos fiscales, se tomarán en cuenta los ingresos declarados en el impuesto a las ganancias en el último período fiscal vencido al mes inmediato anterior a la mencionada adhesión (5.1.).
2. Tasa de interés.
La tasa mensual de financiamiento para los planes que se consoliden durante el primero y segundo mes calendario de vigencia de la presente serán las que se especifican en el Anexo II. Para los planes que se consoliden a partir del tercer mes y siguientes, se utilizarán las tasas de financiamiento que se publicarán en el sitio “web” de este Organismo (http://www.afip.gob.ar) y que surgirán del siguiente cálculo:
2.1. Deudas a regularizar por contribuyentes con ingresos anuales de hasta NOVENTA Y UN MILLONES DE PESOS ($ 91.000.000.-), inclusive: Tasa efectiva mensual equivalente a la Tasa Nominal Anual (TNA) Canal electrónico para depósitos a Plazo Fijo en Pesos en el Banco de la Nación Argentina a CIENTO OCHENTA (180) días, vigente para el día 20 del mes inmediato anterior al correspondiente a la consolidación del plan, más un DOS POR CIENTO (2%) nominal anual.
2.2. Deudas a regularizar por contribuyentes con ingresos anuales superiores a NOVENTA Y UN MILLONES DE PESOS ($ 91.000.000.-): Tasa efectiva mensual equivalente a la Tasa Nominal Anual (TNA) Canal electrónico para depósitos a Plazo Fijo en Pesos en el Banco de la Nación Argentina a CIENTO OCHENTA (180) días, vigente para el día 20 del mes inmediato anterior al correspondiente a la consolidación del plan, más un SEIS POR CIENTO (6%) nominal anual.
2.3. Cuando se trate de deudas aduaneras, por ajustes de inspección o de deudas en gestión judicial, las tasas de interés de financiamiento se determinarán mediante el procedimiento mencionado en los puntos 2.1. y 2.2., tomando como base la tasa nominal anual reducida en un VEINTE POR CIENTO (20%).
2.4. Deudas a regularizar vencidas en el mes de la solicitud de adhesión y/o mes anterior, por contribuyentes con ingresos anuales de hasta NOVENTA Y UN MILLONES DE PESOS ($ 91.000.000.-), inclusive: Tasa efectiva mensual equivalente a la Tasa Nominal Anual (TNA) Canal electrónico para depósitos a Plazo Fijo en Pesos en el Banco de la Nación Argentina a CIENTO OCHENTA (180) días, vigente para el día 20 del mes inmediato anterior al correspondiente a la consolidación del plan, más un CUATRO POR CIENTO (4%) nominal anual.
2.5. Deudas a regularizar vencidas en el mes de la solicitud de adhesión y/o mes anterior, por contribuyentes con ingresos anuales superiores a NOVENTA Y UN MILLONES DE PESOS ($ 91.000.000.-): Tasa efectiva mensual equivalente a la Tasa Nominal Anual (TNA) Canal electrónico para depósitos a Plazo Fijo en Pesos en el Banco de la Nación Argentina a CIENTO OCHENTA (180) días, vigente para el día 20 del mes inmediato anterior al correspondiente a la consolidación del plan, más un OCHO POR CIENTO (8%) nominal anual.
b) Las cuotas serán mensuales, iguales y consecutivas.
c) El monto de cada cuota deberá ser igual o superior a UN MIL PESOS ($1.000.-), excepto que se trate de obligaciones incluidas en planes de aportes previsionales de los trabajadores autónomos y Régimen Simplificado para Pequeños Contribuyentes (RS), en cuyo caso el monto de cada cuota deberá ser igual o superior a QUINIENTOS PESOS ($ 500.-).
Para su determinación resultará de aplicación la fórmula que se consigna en el Anexo III.
No podrá solicitarse una nueva adhesión al presente régimen cuando existan en forma concurrente DOS (2) planes de facilidades de pago de los tipos A, E1 y/o E2 indicados en el Anexo II cuando se encuentren vigentes y/o de cualquiera de los planes de esta resolución general cuando se encuentren caducos y la fecha de caducidad se hubiera registrado en el sistema “MIS FACILIDADES” dentro de los DOCE (12) meses anteriores a la fecha en que se realiza la presentación, incluido el mes de esta última.
Los contribuyentes con ingresos anuales de hasta CINCUENTA MILLONES DE PESOS ($ 50.000.000.-) podrán ampliar el límite antes mencionado, pudiendo registrar en forma concurrente CUATRO (4) planes de facilidades de pago, siempre y cuando: I) no posean planes caducos en las condiciones del párrafo anterior y II) el tercer y cuarto plan correspondan a obligaciones impositivas y de los recursos de la seguridad social, en ambos casos, con frecuencia mensual de presentación de declaraciones juradas y pago. La cantidad de cuotas y tasa de interés a aplicar para dichos planes serán las que se especifican en el Anexo II plan G.1, G.2, G.3, H.1 y H.2, según el tipo de deuda a regularizar de que se trate y su antigüedad, con arreglo al procedimiento de determinación de las tasas establecido en los puntos 2.1, 2.3 y 2.4 del inciso a) del presente artículo, según corresponda.”.
2. Sustitúyese el Anexo II por el que se aprueba como Anexo y forma parte de la presente.
Art. 2° — Las disposiciones establecidas en esta resolución general entrarán en vigencia a partir del día 2 de mayo de 2016, inclusive.
Art. 3° — Regístrese, publíquese, dése a la Dirección Nacional del Registro Oficial y archívese. — Alberto Abad.
ANEXO (Artículo 1°)
ANEXO II RESOLUCIÓN GENERAL N° 3.827 Y SUS MODIFICACIONES
CANTIDAD DE CUOTAS – TASAS DE INTERÉS DE FINANCIAMIENTO
(A PARTIR DEL 2 DE MAYO DE 2016 Y HASTA LA PUBLICACIÓN DE LAS TASAS EN EL SITIO “WEB” INSTITUCIONAL)
SUJETOS ALCANZADOS POR LO PREVISTO EN EL ÚLTIMO PÁRRAFO DEL ARTÍCULO 5°
(1) Corresponde a sujetos alcanzados por la Ley N° 26.509 y la Resolución General N° 2.723 referidos a emergencia agropecuaria, como también a los responsables contemplados en normas emitidas por esta Administración Federal en donde se otorguen plazos especiales de cumplimiento de obligaciones, en el marco de situaciones de emergencia y/o desastre.
Se considerarán comprendidas en este grupo las siguientes obligaciones:
a) Vencidas al 31 de enero de 2016, inclusive, independientemente de los períodos fiscales comprendidos en las normas a través de las cuales se establecieron plazos especiales para su cancelación.
b) Vencidas con posterioridad al 31 de enero de 2016, incluyendo todos los períodos fiscales comprendidos hasta la finalización de los plazos especiales para la cancelación que se establezcan en las normas respectivas.
Fecha de publicación 26/04/2016
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