AFIP modified the tax regime for imports and exports of the energy sector

AFIP modified the tax regime for imports and exports of the energy sector
August 26, 2023 – 12:40 PM

The measure was arranged through the publication in the Official Gazette of General Resolution 5407/2023, published this Saturday.

Ignacio Petunchi

The Federal Administration of Public Revenues (AFIP) arranged this Saturday August 26 exclude import from a group of Mercosur tariff positions of the energy sector -which the Ministry of Energy will inform the tax agency- of the payment of the income taxes and to Value added (VAT).

The General Resolution 5407/2023published this Saturday August 26 in the Official bulletinestablishes that, until October 31, the “imports corresponding to the tariff items of the Nomenclature Mercosur Common (NCM)” that will timely communicate the Secretary of Energy to the AFIPalong with the list of taxpayers that “qualifies for this purpose”, may request exclusion certificates To stay exempt from the payment of VAT and Earnings.



AFIP: what changes will the new regulations generate?

Last March, the AFIP suspended until December 31 next – through General Resolution No. 5,339– The possibility that large importing companies can access the perception regime that allowed requesting said certificate of exclusion, which implied -according to the agency’s calculations- an approximate increase in tax collection in customs terms of 20% in VAT and 6% in Profits.

The measure excluded imports made by micro and small businesses with a valid “MiPyME” certificate, those made for consumption exempt from national taxeswhich are carried out on behalf and by order of the National State and, as of today, to the imports that the Secretary of Energy will inform.

As part of the provision, and in line with what was done for the importsHE excluded also temporarily atranch operations, on-board provisions and supply of means of transport” of the export of these energy goods from the Comprehensive VAT Recovery System (SR), which will be applied to all the procedures that are presented from today as well as those pending resolution.

This provision is added to the recent decision of the Secretary of Energythrough Resolution 671/2023, to exclude from the payment of the Country tax the importation of bituminous coal (coal), fuel oil, liquefied natural gas and in gaseous stateand electric power; as well as the goods destined for the construction and start-up of the President Néstor Kirchner Gas Pipeline (GPNK), reversal of the North Gas Pipeline and related works, and the works that are part of the National Production Transport.Ar Gas Pipeline System Program.

Source: Ambito

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