Law No. 27.743: Regime for Exceptional Regularization of Tax, Customs and Social Security Obligations
International Trade & Customs department report | Law No. 27.743: Regime for Exceptional Regularization of Tax, Customs and Social Security Obligations
On July 8, 2024 this law was published in the Official Gazette. This law establishes a Regime for Exceptional Regularization of Tax, Customs and Social Security Obligations (hereinafter referred to as moratorium).
In that sense, and with the purpose of achieving the payment of the respective obligations by alleviating the burden that weighs on international trade operators, the following benefits were established: “(…) different benefits according to the modality of adhesion and the type of debt that they register”.
Regarding customs procedures, in order to make use and enjoyment of the adopted measure, the following guidelines are established:
– Those responsible for the customs obligations may benefit from the Regime for the obligations due as of March 31, 2024, inclusive, and for the infractions committed up to said date related or not to those obligations; provided that the administrative or judicial discussion course does not include a final judgment.
– Such total or partial acceptance may be formulated as from the effective date of the regulation issued by the A.F.I.P. up to and including one hundred and fifty calendar days from that date.
– The following are included in this customs moratorium: a) obligations that are under administrative or contentious-administrative discussion; b) those obligations in respect of which the powers of the Federal Administration of Public Revenues to determine and demand them have expired, and in respect of which a criminal tax complaint or, as the case may be, a criminal economic complaint has been filed against the taxpayers or responsible parties and; c) fines for infringements provided for in Law No. 22. 415 (Customs Code) and its amendments, which are not determined on the basis of import or export taxes, except for the infraction of minor smuggling.
– The following are excluded from the present customs moratorium: a) taxes and/or fines arising as a consequence of infringements to article 488, Baggage Regime of Law 22.415; b) their compensatory and/or punitive interests; c) those convicted – with conviction confirmed in second instance – for any of the crimes provided for in laws 22. 415 and; d) legal entities in which, as the case may be, their partners, administrators, directors, trustees, members of the supervisory board, board members or those holding equivalent positions therein, have been convicted – with a conviction confirmed in the second instance – based on Law 22.415.
– The benefits consist of a substantial remission of interest of up to 70%, depending on when the beneficiary joins; the option to cancel the debt in a payment plan and the penalties -not excluded- corresponding to substantial obligations accrued up to March 31, 2024, inclusive, will be remitted as of right, provided they are not final and the main obligation has been cancelled as of such date.
– It should be clarified that the Federal Administration of Public Revenues has yet to issue the regulations, which will provide for the regime within 15 calendar days from the date of its entry into force and will issue the complementary rules necessary for its application.
The provisions of the regime will become effective as from the day after its publication in the Official Gazette and will generate effects once the regulation through the A.F.I.P. becomes effective.
We remain at your disposal for any questions you may have.
Yours sincerely,
Guido H. Krokovetzky