A rule was published this Monday in the Official Gazette that extends the tax benefit of not paying VAT and Profit receipts for imports to companies in the SME segment. The details of the resolution.
The Customs Collection and Control Agency (ARCA) resolved to extend for one year the exceptional benefit for the payment of Customs Tax charges. Added Value (VAT) and Profits for import operations of certain goods and inputs required by the micro, small and medium-sized enterprises (MSMEs) for their production processes.
Through the ARCA Resolution 5623/2024which was published this Monday in the Official Gazette, the tax collecting body established that the tax benefits of MSMEs were in force, as provided by RG AFIP 5527 until December 31 of this year, they are extended until and this on December 31, 2025.
Thus, the text of the norm resolves to “replace in articles 1, 2, 3 and 4 of General Resolution No. 5,490 and its amendment, the expression “…until December 31, 2024…””, for the expression “…until December 31, 2025…””.
In this way, the exception for MSMEs from the regime for collecting the value added tax to be carried out at the time of the definitive importation of taxable movable things for the aforementioned tax, except for those excepted by regulations (established by General Resolution 2,937 of AFIP) and the income tax collection regime applicable to definitive import operations of goods (established by General Resolution No. 2,281).
Source: Ambito
