The rule that suspends the non-collection of income tax in the case of definitive import operations of goods is extended and the current restriction regarding the calculation of value-added tax collections is eliminated.
The Government, through the Federal Public Revenue Administration (AFIP) extends until June 30, 2024 the suspension of the application of the norm that establishes the non-collection of income tax in the case of definitive import operations of goods, including those carried out in free zone areas from third countries and from the free area to the general customs territory, or special to those operators who have certificates of non-withholding of said tax, currently called “exclusion certificates”.
In addition, The current restriction regarding the calculation of value-added tax receipts is eliminated and those suffered as of January 1, 2024 can be computed by those responsible registered in the sworn declaration of the fiscal period to which the tax credits generated by the definitive import operations that originated them are attributable.
Tax changes: what the norm establishes
It is worth mentioning that The aforementioned certificates must be obtained in accordance with the provisions of article 38 of General Resolution 830 of AFIP, its amendments and supplements, and was provided by General Resolution 2,937. a regime for collecting the value added tax that will become effective at the time of the definitive importation of movable things taxed by the aforementioned tax, including definitive imports made from the free area to the general or special customs territory, unless they are excepted. in accordance with the respective legal regulations.
However, the fourth paragraph of article 8 of the aforementioned norm provides for the possibility of requesting an exclusion certificate of the aforementioned collection regime in those cases in which the collections made generate a permanent balance in favor.
However, for tax administration reasons, it was decided to modify the aforementioned general resolution, for the purposes of extend until June 30, 2024 the suspension of the application of the aforementioned regulations.
All these measures were established through the AFIP General Resolution 5476/2023which will come into force on the day of their publication in the Official Gazette (this Friday, December 29) and will be applicable to the definitive imports perfected as of January 1, 2024.
Source: Ambito
