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ALERT | General Resolution Nr. 4734/2020

ALERT SMS
TAX ADVISORY

General Resolution Nr. 4734/2020 
(Dated June 5, 2020)  

On June 5, 2020, General Resolution Nr. 4734/2020 was published in the Official Bulletin, whereby the AFIP (local IRS) states that employers reached by the benefit of a reduction of up to 95% of the payment of employer contributions destined to SIPA (Argentine Integrated Social System) accrued up to May 2020, will be identified as "461 - Beneficio Dto. 332/2020 Reducción de Contribuciones S.S.” under the Registration Code.  

On the other hand, the subjects that are not reached by the previous benefit will have their maturity postponed for the payment of the employer contributions to the SIPA of the same accrued period up to May 2020. 

Consequently, the Government reported the extension of the SIPA maturity of the accrued May 2020, according to the following schedule: 

TAX ID LAST NUMBER DATE 
0, 1, 2 y 3 12/8/2020 
4, 5 y 6 13/8/2020 
7, 8 y 9 14/8/2020 

Payment facility: A SIPA payment schedule is established, applicable to cancel employer contributions destined to SIPA for the periods accrued in March, April and May 2020. 

• Access to this are subjects who were reached by the benefit of postponement of the payment of employer contributions to the SIPA of those periods and who are listed under the code “460 - Beneficio Dto. 332/2020 Postergación pago de contrib. S.S.” 

• The maximum number of installments to be granted will be eight (8).  

• The installments will be monthly, equal and consecutive, except for the first one, to which the financial interests will be added from the day of the approved plan until its expiration, and will be calculated by applying the formulas indicated in the website “Mis Facilidades” (see: www.afip.gob.ar/misfacilidades).  

• The amount of each installments will be equal to or greater than one thousand pesos (AR$ 1,000.-).  

• The financing rate will be calculated based on the Monthly Effective Rate (TEM) equivalent to the Annual Nominal Rate (TNA) electronic channel for a 180 days Time Deposit (TD) in AR Pesos at Banco de la Nación Argentina, effective for the 20th day of the previous month corresponding to the consolidation of the payment plan, plus a nominal annual one percent (1%). 

• The date of the debt consolidation will be the one the plan is formally presented.  

• The plan will be available as of Tuesday June 9, 2020.  

It is important to mention that subscribing to this regime can be done as of and until the dates indicated below, according to the accrued period that is being rectified: 

• Accrued March 2020: from June 9 to July 31, 2020, inclusive. 
• Accrued April 2020: from July 1 to August 31, 2020, inclusive. 
• Accrued May 2020: from August 1 to September 30, 2020, inclusive. 

Tax Advisory Department 
info@sms.com.ar

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