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On January 30, 2024, General Resolution (AFIP) No. 5481/2024 dated January 29, 2024 was published in the Official Gazette amending General Resolution No. 5321/2023 of that agency.


General Resolution No. 5321/2023 established a permanent regime of payment facilities to regularize tax, customs, and social security obligations -as well as their interests and fines-, whose application, collection and control are in charge of the AFIP-DGI.


General Resolution 5481/2024, in particular, replaces the percentage applicable for the calculation of the interest rate for the financing of the payment facility plans -considering the interest rate in force-, in order to strengthen the incentive to the work of small and medium-sized companies.

This publication was issued on 01/30/2024, and does not constitute a legal opinion. For further information, please contact:

Miguel A. M. Tesón tesonm@eof.com.ar         

Guillermo Lalannelalanneg@eof.com.ar.

Valeria Estathioestathiov@eof.com.ar

Celina VallsvallsM@eof.com.ar

Jalhil Damus Pastoriopastorioj@eof.com.ar