This is a regime 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, unless they are exempted.
By means of the General Resolution 5339/2023, the Federal Administration of Public Revenues (AFIP) suspended until December 31 the collection regime that allowed, through an exclusion certificate, large importing companies to be exempt from paying the Value Added Tax (VAT) and Income Tax.
It’s about a regime 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 customs territoryor special, unless they are excepted.
The suspension of said regime implies an approximate increase in tax collection in customs terms of 20 percent in VAT and 6 percent in Earnings. In terms of income, it is estimated a figure close to 979 billion pesos.
In this way, the perception of income taxs that is practiced by virtue of the established suspension will have for the taxpayers the character of income tax and in this concept may be computed in the affidavit of the corresponding fiscal period.
As to VATuntil December 31, the perceptions made may be computed from the ninth fiscal period after the date of import clearance.
This suspension will not apply to imports for consumption made by Micro and Small companies have a certificate “MSMEs” in force at the time of importation, for imports for consumption that are made on behalf of and by order of the National State (for example Enarsa, Cammesa) and Imports for consumption exempt from national taxes by the Budget Law for the year 2023.
Source: Ambito
