Overview
- ARCA reported that by September 8 it had accepted 61,895 payment plans totaling ARS 862 billion, with ARS 632.4 billion in principal and ARS 229.6 billion in interest.
- Almost all adhesions are to Plan 1404 — the tax and social‑security package — which concentrated ARS 821.8 billion or 95.3% of the total regularized amount.
- The largest debt items in the plans are VAT (ARS 345.3 billion), employer and worker social‑security charges (ARS 305.4 billion combined), corporate income tax (ARS 80.6 billion) and personal income tax (ARS 44.2 billion).
- The regime lets micro and small firms pay in up to 18 monthly equal installments with a 5% down payment, gives medium firms up to 15 installments with a 10% down payment, and sets a minimum quota and down payment of ARS 50,000; financing carries a 2.75% monthly rate.
- Tax advisers warn that the 2.75% monthly charge and the limited number of installments can drain working capital and make the plan unsustainable for many SMEs even as the October 23 recategorization could increase eligibility.