Through Decree 72/2023, it was determined that the subscription in pesos of bonds or securities issued in dollars by the Central Bank will be covered by the PAIS tax.
PAIS Tax: bonds issued in dollars by the Central Bank will be covered by the tax
This day it was reported that Through Decree 72/2023, it was determined that the subscription in pesos of bonds or securities issued in dollars by the Central Bank– by those who have debts for imports of goods with registration of customs entry or import of services until December 12, 2023, inclusive – will be covered by the PAIS tax.
It was also explained that The measure does not cover imports of goods exempt from the tax.
The collection will be determined on the total amount of the operation for which bonds or securities are subscribed and will be carried out at the time of debit of the subscription integration, applying the following rates:
From February 1, 2024the rate that corresponds to the imports for which the bonds or titles are subscribed.
“In the event that the undersigned importer had made the payment on account at the time of officialization of the import destination, the collection agent will deduct the amount paid for said concept“, it was officially explained.
Source: Ambito
