AFIP announced the elimination of the restriction for the calculation of collections made by Customs, and from now on it can be done in the VAT sworn declaration of the month following the collection.
AFIP announced this day that it eliminated a restriction that importers who had non-withholding certificates: Until now, to compute the VAT payments made by the General Directorate of Customs when formalizing import clearances, they had to wait 9 months. This burdened the importer with the financial cost of the calculation.
In that sense, The general resolution signed today implies the restitution of the regime that was in force until March 29, 2023 regarding the computation of perceptions.
Now, General Resolution 5476 extends the validity of an aspect of RG 5339 until June 30, 2024: The DGA will continue to collect VAT even if the importer has a non-withholding certificate.
However, with this new scheme The calculation of the perceptions suffered may be carried out in the VAT sworn declaration of the month following the perception by the DGA..
Source: Ambito
