The measure was regulated through the General Resolution No. 5559/24 published today in the Official Gazette, considering the reduction of the PAIS Tax rate to 7.5%, established by Decree 777/2024, cwith the aim of contributing to price stabilization.
Likewise, in line with the provisions of Decree 779/2024, for the case of import operations for consumption of merchandise previously imported under a temporary import suspension destinationthe AFIP will collect 100% of the PAIS Tax at the time of registration of the corresponding application for definitive import destination for consumption.
PAIS Tax: what is the impact of the reduction (amount on account)
According to the decree, the 7.5% PAIS Tax includes sections d) and e) of the first paragraph of article 13 bis of Decree No. 99/19 and its amendments.
These are:
1. The acquisition in the Exterior of freight services and other transport services for import or export operations of goods, or their acquisition in the country when they are provided by non-residents, identified with the Code of the Monthly Accounting Information Regime for Foreign Exchange Operations BCRA S04, S30 and S31.
2. The importation of the goods included in the Common Nomenclature of Mercosur (NCM), except for: (i) those whose tariff items are included in subparagraph b) of the first paragraph of this article or are the following: 2710.12.59, 2710.19.21, 2710.19.29, 2710.19.31, 2710.19.32, 2713.20.00, 3811.21.10, 3811.21.50, and 3811.90.90; (ii) inputs and intermediate goods directly linked to products in the basic food basket and (iii) other goods linked to energy generation and, finally, iv) banknotes intended to be legal tender in the country that are classified in tariff position 4907.00.10, even in the form of semi-finished sheets of banknotes that have the same purpose.
PAIS tax: to whom 100% of the tax applies
The AFIP clarifies that in Decree No. 779 of August 30, 2024, it was established that in certain Import assumptions for consumption of merchandise previously imported under a temporary import suspension destination, this Federal Administration You may receive payment of ONE HUNDRED PERCENT (100%) of the taxmaking said perception effective at the time of registration of the corresponding application for definitive import destination for consumption.
PAIS Tax: to whom the 28.50% tax applies (amount on account)
In this case, the tax will be applied to the import of goods included in the tariff items of the Common Nomenclature of Mercosur (NCM).
Source: Ambito
