2023-10-09 12:13:51
On September 22, general resolution 5420 of AFIP was published, which establishes the guidelines and procedures that public or private health entities They have to apply to access the tax benefits provided by decree 478/2023.
Let us remember that the aforementioned decree established a series of benefits for taxpayers who are in the Federal Registry of Health Establishments (REFES).
1) is exempt from September 1, 2023 to March 31, 2024, inclusive, the payment of employer contributions to the SIPA.
2) A special payment plan is implemented in NINE (9) installments, the first of which expires in the month of March 2024, for the payment obligations of employer contributions and VAT with respect to the fiscal periods accrued in the months of August, September, October and November of 2023.
3) Rates are reduced of the tax on debits and credits in financial transactions which will be 2.50 ‰ and 5 ‰.
- 5 ‰
- It will be the tax rate on credits in financial transactions carried out by the benefited entities.
The resolution established that employers registered in the Federal Registry of Health Establishments (REFES) that comply with the provisions of Decree No. 478 of September 14, 2023 and are not excluded as established in article 4, They will be included in a list prepared by the Secretary of Commerce, dependent on the Ministry of Economy.
This list will be sent periodically by the Ministry of Commerce to the Federal Administration of Public Revenues (AFIP) through form F. 1266 on its official website (
Employers mentioned by the Ministry of Commerce that are characterized with the code “533 – Transitional Protection and Tax Relief for the Health Sector” According to General Resolution No. 5,154, they may benefit from a 100% exemption on employer contributions to the SIPA during the months of September 2023 to March 2024. These employers will be characterized in the “Registration System” with the code “115 – Decree 478/23-Employer Health Sector- Exemption Cont. Sec. Soc.” available in the registration system.
In order to take this reduction, new codes are incorporated in “Online declaration” to take the reduction and detailed information can be consulted on the AFIP microsite to complete the digital salary book.
Regarding the payment facility plan, it must be managed from My Facilities with Tax Code from October 10, 2023 to February 29, 2024.
Regarding the payment facility plan, it must be managed from My Facilities with Tax Code from October 10, 2023 to February 29, 2024.
The monthly installments will be the same in terms of the capital to be paid, starting in March 2024. Each capital installment must be at least $2,000, and the maximum number of installments is nine (9). The monthly interest rate will be 90% of the current compensatory interest rate. The financing rate of the first installment will have reductions depending on the month of consolidation of the plan (October is reduced by a fifth, November is reduced by a quarter, December is reduced by a third, January is reduced by half).
The plan will automatically expire if two consecutive or staggered installments are not paid within 60 calendar days following the second installment expires., or if the outstanding installments are not entered within 60 calendar days following the last installment of the plan expires. In case of expiration, the AFIP can initiate legal actions to collect the debt, which must be paid through electronic transfer of funds according to General Resolution No. 1,778, without the possibility of regularizing it through another payment facility plan.
Cr. Federico Parrilli (CHINNI, SELEME, BUGNER AND ASOC.)
1696854815
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