AFIP ordered the simplification of VAT refund procedures for exporters

AFIP ordered the simplification of VAT refund procedures for exporters

General Resolution 5173:2022 .pdf

In the recitals of the resolution, the entity evaluated “satisfactorily” the implementation of the SIR and by virtue of that favorable experience proceeded to “enable it in a general way to initiate the incorporation of different tax recovery regimes in force or to be created.”

That way, he continued, it will continue “Improving the dynamics of collection of tax credits and the procedures to formalize requests”as well as “guaranteeing an agile, paperless and simplified administration in terms of loading information” that “allows real-time interaction with the agency’s databases, increasing and optimizing control processes”.

The general authorization will be done gradually and “In a first stage, the reimbursement regime attributable to export and similar operations will be incorporated into the SIR”which implies replacing the general resolution 2002/2006 and its amendments.

The AFIP highlighted in its statement that “the changes introduced improve the coordination and control capacity between the different agencies of the national public sector in terms of the entry and settlement of foreign currency that gives rise to tax benefits.”

“The authorization of the SIR allows improving the dynamics of collection of tax credits, simplifying the procedures to formalize requests and optimizing systemic controls”added the collecting entity.

The instrumentation of the SIR will be carried out in stages and will fully replace the current regulations as of July 1, but between April and June the AFIP will receive observations and suggestions that arise from the interaction with the system when generating draft applications, and those that can bring together the professional councils, the federation of councils and business chambers.

Source: Ambito

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