The Federal Administration of Public Revenues (AFIP) has made a change in the frequency with which the interest rate is updated in the payment plans of Law 27,653 (Tax Relief Law), which will change from semi-annual to annual.
It is worth remembering that such payment plans include "small taxpayers", among which are micro and small companies, non-profit entities, community organizations, as well as individuals and inheritances.

On the other hand, by means of General Resolution No. 5431 it was established that, as from April 2023, the interest rate will be variable and will be based on the BADLAR rate in pesos used by private banks.
This rate will be calculated at the end of each 12-month period and will take into consideration the BADLAR rate in pesos in effect on the 20th day of the month prior to the beginning of the period, and the first adjustment will be applied to the installment due in April 2023.