Since its publication in the Official Gazette, the measure will come into force on January 1, 2024.
The measure will go into effect on January 1, 2024.
Through General Resolution 5470/2023 of the Federal Administration of Public Revenue (AFIP), the suspension period for tax executions related to the debts of the beneficiary companies of the Industrial Promotion Regimegenerated until the 2015 fiscal period by the usufruct of an amount of tax credit bonds greater than that originally recognized.
The original resolution, issued in December 2017, established a period of suspension of tax executions of two years, which was successively extended by other official texts until December 31, 2023, inclusive.
Thus, the Resolution published this December 29 in the Official Gazette extends the suspension period for tax executions until December 31, 2024inclusive.
The AFIP bases its decision on the following arguments:
- The times taken for the issuance of promotional compliance certificates, their subsequent evaluation by the different areas involved and the existence of requests pending resolution.
- The need to guarantee that companies benefiting from the regime have a reasonable period of time to complete the necessary procedures to obtain forgiveness of their debts.
The measure will go into effect on January 1, 2024.
Source: Ambito
