The measure provides more time to comply with the requirements, which will improve the functioning of foreign trade.
The Federal Public Revenue Administration (AFIP) made the decision to introduce changes to the existing regulation to provide greater flexibility to foreign trade operators.
Thus, through General Resolution 5538/2024, published this Thursday in the Official Gazette, was extended the deadline for importers and exporters to submit performance guarantees required to operate in foreign trade. This means that those operators whose solvency and guarantees were about to expire now have more time to comply with this requirement.
- Extension of deadlines: extends the deadline for submitting performance guarantees, giving operators more time to comply with this requirement.
- Joint assessment: Please note that both financial solvency and performance guarantees are assessed jointly to maintain authorization in customs records.
Basics of the standard
The decision to extend the deadlines is based on the need to facilitate compliance with tax obligations by taxpayers. Previously, the deadline for filing tax returns had been extended, and this new resolution seeks to complement that measure, preventing operators from being harmed by simultaneous deadlines.
The measure directly affects the foreign trade operatorsthat is, those individuals or companies that import or export goods. By extending the deadlines, they are given greater room to maneuver to comply with the requirements established by the AFIP.
This resolution is key for the sector, according to the official text, because generates greater predictability and legal certainty for foreign trade operators. By avoiding simultaneous deadlines and providing more time to comply with the requirements, this contributes to a better functioning of foreign trade and greater ease for taxpayers.
Thus, the measure that seeks to facilitate compliance with customs obligations by foreign trade operators, providing them with greater flexibility and adapting to the needs of the current economic context.
Source: Ambito
