The rule modifies some aspects of general resolution 4976/2021, and establishes that the holdings in pesos or foreign currency of those who want to enter the regime will have to be deposited in the Special Deposit and Cancellation Account for Argentine Construction (Cecon.Ar), in the name of the declarant.
Article 17 indicates that “adherence to the voluntary system of declaration of possession of national and foreign currency, will imply for the taxpayer the renunciation of any judicial or administrative procedure tending to claim for tax purposes, the application of procedures for updating any nature”.
It also specifies that “in cases of debts in the course of administrative, contentious-administrative or judicial discussion, the subjects must, prior to accession, express the will to acquiesce, desist and renounce all action and right invoked therein”.
This manifestation will take place “through the presentation of the sworn statement form 408/PD or 408/NM, through the service with Fiscal Key called ‘Digital Presentations’, implemented by General Resolution No. 5,126, selecting the procedure ‘Presentation F. 408 – Trespassing or withdrawal'”.
Among other modifications to the previous resolution, three new accreditation periods are added in article 13: November 2022 (from August 22 to November 19), February 2023 (from November 20, 2022 to February 17, 2023 ) and August 2023 (from February 18 to August 17 of the next year).
In relation to these additions, Article 16 was also modified, which includes the new due dates for filing the F.1130 affidavit and for paying the special tax, that is, November 19 of this year and February 17 and August 17 of 2023.
The purpose of the one-year extension of the tax relief regime for construction is to encourage money laundering destined for the activity, in new works or with no more than 50% progress.
Source: Ambito
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