It was also specified that this suspension will govern for a period of 120 consecutive periods counted from the publication of General Resolution 5490/2024 of the AFIP, that is, from March 18, 2024.
The Federal Public Revenue Administration (AFIP) suspended this Tuesday the perceptions of the Income Tax and VAT for the import of certain products made by micro, small and medium-sized companies that have “MSME Certificate”
He did it through General Resolution 5501/2024 published today in the Official Gazette. There it was also specified that this suspension will govern for a period of 120 consecutive periods counted from the publication of General Resolution 5490/2024 of the AFIP, that is, from March 18, 2024.
Through General Resolution 2281/2007the AFIP established a collection regime in the Income Tax which applies to definitive import operations of goods, including those carried out to the free area from third countries; and from the free area to the general or special customs territory, unless they are excepted, in accordance with the respective legal regulations.
Likewise, through general resolution 2937/2010, the AFIP established a regime for the collection of Value Added Tax (VAT) which will be effective in the moment of the definitive importation of movable things taxed by the aforementioned tax, except for those exempted by regulations.
Importers: new measures from the Central Bank
He Central Bank of the Argentine Republic (BCRA) announced yesterday a reduction in the deadlines established for the payment for imports destined for micro, small and medium-sized businesses. The measure, published yesterday in the Official Gazette, responds to a request made by the Argentine Confederation of Medium Enterprises (CAME).
As of April 15, official imports by human or legal persons that classify as MSMEs They may be paid within a period of 30 calendar days. In this way, the payment system in four installments of 25% of the FOB value (merchandise placed on board maritime transport) at 30, 60, 90 and 120 days is void. “The payment system in four installments of 25% of the FOB value at 30, 60, 90 and 120 days was left aside,” CAME highlighted.
Furthermore, the BCRA enabled the advance payment of 20% of the FOB value in cases of import of capital goods processed by MSMEs.
Source: Ambito
