At the same time, the following exceptions will remain in force:
a. Imports for consumption made by Micro and Small Enterprises that have an “MiPyME” certificate.
b. Imports for consumption made on behalf of and at the order of the National State.
c. Imports for consumption exempt from national taxes by Law 27,701 on the General Budget of the National Administration for the Fiscal Year 2023.
Computing Perceptions Earnings limitation: They will not be computable in the determination of advance payments of income tax RG 5.211, its amendment and its supplements, even when the optional determination and income regime established in its Title II is used.
Computation of VAT deferral perceptions: They may be computed from the ninth fiscal period following the date of import clearance.
As established in the decree, the postponement is carried out for “tax administration reasons” that make it advisable to modify General Resolution No. 5,339. In conclusion, we seek maintain the reduction of tax burden for this type of goods.
Source: Ambito
