Imports from actors who have the corresponding exception certificate and which take place as of January 1, 2025 will not pay VAT until June 30 of next year. ARCA extended the deadlines.
The Customs Collection and Control Agency (ARCA) extended for six months (until June 30, 2025) the rule that exempts some actors from paying the regime for the collection of Income Tax and Value Added Tax (VAT) applicable to definitive import operations of goods, including those carried out to the free area from third countries, and from the free area to the general or special customs territory.
It is about the General Resolution 2,281which in article 7 provides that the certificates of non-withholding of income tax – currently called “exclusion certificates” – obtained in accordance with the provisions of article 38 of General Resolution 830, its amendments and supplements, will be valid – until the end of their validity – so that the General Directorate of Customs does not carry out the aforementioned collection.
Likewise, the General Resolution 2,937its amendments and its supplement, established a regime for the collection of aggregate VAT that will become effective at the time of the definitive importation of movable things taxed by the aforementioned tax, including definitive imports made from the free area to the general or special customs territory. , unless they are excepted in accordance with the respective legal regulations.
What the ARCA standard had
Thus, the General Resolution 5624/2024which was published this Monday in the Official Gazette modifies General Resolution 5,339 and replaces in article 1 and 3, the expression “Suspend until December 31, 2024,…” by the expression “Suspend until June 30, 2025,…” This implies a six-month extension for the exception from the collection of Income Tax and VAT on imports of goods that have processed the corresponding certificate.
The provisions will come into force on the day of their publication in the Official Gazette and will be applicable to definitive imports completed as of January 1, 2025.
Source: Ambito
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