With the restructuring law n ° 7326, the borrower will breathe comfort!
Law No. 7326 on the restructuring of certain debts and amending certain laws was published in the Official Journal of June 9, 2021 under number 31506 and entered into force.
With said law;
- Debt payment calculated by updating the D-PPI (Domestic Producer Price Index) ratio instead of all taxes and other unpaid debts to the tax office and the associated arrears and interest increases,
- Complete elimination of tax penalties (tax loss),
- Elimination of 50% of irregularities and special irregularity penalties that do not depend on the tax base,
- Payment of the debt calculated by updating the D-PPI rate instead of the original of the Unpaid Motor Vehicle Tax and the related interest,
- Payment of the debt calculated by updating the D-PPI ratio in lieu of all traffic fines and other administrative fines and interest, late payment interest and surcharges relating thereto,
- Debt payment calculated by updating the D-PPI ratio instead of all the debts for the tuition and contribution loans and the related late fees,
- The subject of the trial; settlement of disputes such as tax notices, tax penalties and administrative fines,
- Structuring of receivables for which the tax audit and expertise processes are in progress,
- Failure to perform tax audit and assessment for taxpayers who have increased the tax base or tax and met the conditions,
- Bring business records into line with the actual situation by declaring goods, machinery, equipment, fixtures and safes that are not included in the records although they are present in the business, or that are not included in the registers but not in the company,
- Structuring of taxes accumulated on declarations submitted with reservations,
- Payment of structured amounts in cash or in installments up to 36 months in two-month periods,
- In cash payments, an additional 90% discount is made from the amount calculated in the D-PPI ratio,
- If traffic fines and other administrative fines are paid in advance, 25% discount on the originals,
- If the installment option is preferred, provided the first installment is paid on time, if the remaining installments are paid in the second installment period;
– Make an additional 50% discount on the amount calculated at the D-PPI ratio,
– 12.5% discount on traffic fines and other administrative fines,
- 10% discount on taxes if all taxes accumulated as a result of the tax base or increase are paid in advance within the first payment period,
- Payment of structured debts by debit and credit cards from approved banks,
- Elimination of the privileges imposed in proportion to the payments made within the framework of the Law,
- Those who violated Law No. 7256 and the ongoing debt restructuring,
- Restructuring of receivables whose deferral continues under Law no.6183,
- such important opportunities and conveniences have been brought.
To take advantage of these opportunities, a request must be made before August 31, 2021.
On the other hand, according to the sixth paragraph of article 7326 of law n ° 10, the monthly rates of variation of the D-PPI between the date on which the control must be carried out and the date of publication of the law, for those who did not have their vehicle inspected before 06/09/2021, the date of publication of the law, and between the date of publication of the law and the date of the inspection. In the event that they take their exams until 31.07.2012 (including this date) by paying the exam fees with the amount to be calculated taking into account the monthly rate of 2021%, the monthly excess of 5% to be calculated for periods delayed in the examination will be deleted.
In addition, salaried taxpayers and legal persons, subject to full responsibility and keeping balance sheet accounts, have registered buildings and other depreciable economic assets (excluding buildings and economic assets covered by the transaction. sale-lease-buyback or leases) from the date of entry into force of the law. ) Until 12/31/2021, the possibility of reassessment has been introduced, provided that the scope, conditions and provisions of the article are respected.