The Buenos Aires Collection Agency (ARBA) offers several payment plans for debtors of automotive patents.  (Photo: ARBA)

The Collection Agency of the Province of Buenos Aires (ARBA) offers its taxpayers who owe patent tax quotas (Automotive) the possibility of accessing various payment plans to regularize the situation.

For that, on the website of ARBA appear options to pay in installments of patent arrears. They are classified according to the instance in which they are found.

I also read: ARBA launched a new payment plan of up to 24 installments for 2022 tax debts

For those in administrative stageor prejudicial, offers a payment plan for debt due so far in 2022 and another for unpaid obligations as of December 31, 2021.

there is also dos plans for debts in court: without precautionary measure and with precautionary measure.

How to access an ARBA payment plan for 2022 debt

The holder may generate the payment plan in which a formal commitment of compliance and recognition of said delay will be established, provided that it is not judicialized. And it includes all debts due between January 1 and December 31, 2022, inclusive.

The period to generate the plan is between June 1 and December 31, 2022 and the only requirement is to identify the vehicle by its patent number. This procedure, which is free of charge and can be accessed from the ARBA websitecan be initiated by the owner or a voluntary, legal or judicial representative.

Also, ARBA warns that the plan expires due to “the lack of payment at the expiration of the term established for the cash cancellation modality” and “the maintenance of any unpaid installment after 45 consecutive days of expiration.

When the plan expires, not only are the benefits lost, but the installments already paid are considered as “according payments on account”, according to the law. Y ARBA You have the right to initiate the lawsuit without the obligation to send a judicial summons.

The Buenos Aires Collection Agency (ARBA) offers several payment plans for debtors of automotive patents. (Photo: ARBA)

The steps to follow to generate the payment plan through the web are:

  • Click on “Start procedure” or enter the Preparation of Payment Plan.
  • Enter the data of the patent, the CUIT/CUIL or DNI of the owner, telephone, mail and then “Send”.
  • Print the “Statement of Debt”, press “Continue” and click on “Print advance/fee”.
  • Then select the “Payment method” and finally “Continue” to access the ticket or the electronic payment code.
  • The installments to be settled are obtained from the main menu, in the “Installment Settlement” tab or through “Payment Plan Fee Settlement”.

How to access the ARBA payment plan for debts prior to 2022

With similar characteristics to the debts corresponding to the current year, it includes the default due until December 31, 2021, provided that it is not in court.

The plans can be generated via the web or in person with an appointment at a ARBA, with the patent number of the vehicle, DNI or Passport (foreigners). And it is necessary to have the updated fiscal domicile.

The generation of the plan has no cost and expires Yes:

  • You have two unpaid installments (including the advance payment), either consecutive or alternate, on the due date of the following installment.
  • You have an unpaid installment or advance payment three months after the expiration of the last installment of the plan.
  • You have a non-cancellable payment after 90 consecutive days of expiration.
  • And in the modalities of 3 or 6 installments, if one of these payments is not canceled three months after the expiration of the last payment.
The procedures and request for the plans can be managed through the ARBA website.
The procedures and request for the plans can be managed through the ARBA website.

The procedure can be initiated by the owner of the vehicle or a voluntary, legal or judicial representative. And the steps to follow, in case of doing it through the web, are:

  • Click on “Start procedure” or access the “Preparation of the Payment Plan”.
  • Load the requested data, then print the “State of debt” and press “Continue”.
  • Select the desired plan (from the available plans offered), press “Plan Opening” and “Continue”.
  • Select “Print advance payment / installment 1″, then the “Payment method” and click “Continue” to obtain the ticket.
  • The installments to be paid are obtained from the main menu, in the “Installment Settlement” tab or through “Payment Plan Fee Settlement”.

How to access the ARBA payment plan for debt in court

Whether with precautionary measure or without it, impacts on debts that are already in judicial executionincluding those corresponding to plans that have expired before December 31, 2021 and for which a debt had been regularized in a coercion judgment (it is the one that can be generated when a payment plan was breached by the owner).

The requirements for the instance without precautionary measure are:

  • Have a payment agreement with the corresponding tax attorney. Your data can be obtained from the Self-Management Panel on the ARBA website (selecting the tax and following the indicated steps), on the State Prosecutor’s Office page or at the ARBA service centers.
  • Pay the expenses and fees of the fiscal agent.
  • Indicate the patent number of the vehicle.
  • In case of carrying out the procedure via the web (it can also be done in person with a shift), it is necessary to have the Tax Identification Code (CIT), which can be obtained by entering “Obtain Tax Identification Code.
  • Updated fiscal address of the debtor requesting the Plan.

The requirements for the precautionary instance are the same as in the non-cautionary instance, only with the addition that the judicial debt must “meet a request for active precautionary measures (seizure of bank accounts or financial assets, seizure of credit rights, seizure of real estate, general inhibition of assets)”, informs ARBA.

I also read: They retained an Audi of 50,000 dollars because he owed almost a million pesos of patent

Documentation to submit -in both instances- It must be the original and a copy, or a copy certified by a Notary Public (the bank certification has no value). In addition, the certificates cannot exceed 120 calendar days from the date they were issued (except for those that expressly indicate otherwise or a different term).

The DNI or Passport (foreigners), the payment agreement and proof of cancellation of expenses must also be shown. And if the applicant of the plan is not the owner, he has to present the respective bill of sale or usufruct contract, with certified signatures and payment of the Stamp tax.

The payment plan, with and without caution, expires sYo:

  • You have two unpaid installments (including the advance payment), either consecutive or alternate, on the due date of the following installment.
  • You have an unpaid installment or advance payment three months after the expiration of the last installment of the plan.
  • You have a non-cancellable payment after 90 consecutive days of expiration.
  • And in the modalities of 3 or 6 installments, if one of these payments is not canceled three months after the expiration of the last payment.
For some of the plans, in addition to managing them via the web, the process can be carried out in person, with a shift.  (Photo: ARBA)
For some of the plans, in addition to managing them via the web, the process can be carried out in person, with a shift. (Photo: ARBA)

As in the previous plans, the process can be initiated by the owner or a voluntary, legal or judicial representative. Adding, for both judicial instances, the holder of the title (with power over the vehicle even if he is not the owner) and whoever has the usufruct of the vehicle (granted by the owner).

To request the plan through the web also in both instances, the steps to follow are:

  • Click on “Start procedure” and then enter CUIT, CUIL or CDI and Tax Identification Code.
  • Press the button with the word “Judgment” next to the amount of the debt and select “Create Plan” from the sector that says “Corresponding Judgments” (to consolidate the Plan, ARBA indicates that in the “Charged Fees” column you must enter ” Yes”).
  • Click on “Print Debt Status”, click “Continue”, select the installment option chosen and click on “Plan Opening”.
  • Finally, select the form of payment of the first obligation of the plan and settle it for its cancellation.

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