The National Government rehabilitated the Exclusion and Exclusion and VAT E Profit Tax for importswhich aims to encourage prices.
Through the General Resolution 5,655/2025, the Customs Collection and Control Agency (ARCA) eliminated the suspension of the certificates of exclusion of the income tax and to the added value for the import operations.
The exclusion certificate is an ARCA issued document that allows a taxpayer to be except for certain tax perceptions or withholdings.
In this case, it avoids the anticipated VAT and Import Payment payment, when the company shows that these advances generate a balance in favor that it will not be able to compensate in the short term.
The measure will generate “a positive financial effect for the economy, it will already mean a reduction in the tax burden for those who import inputs and products,” said Arca.
“In this way, those companies that with their VAT and profits perceptions generate balance in favor and an excess of compliance with these tax obligations, may re -apply for the exclusion certificate,” the tax agency explained.
The norm repeals a series of resolutions that had suspended this possibility for import operations to meet the requirements. Since then, companies had to face a perception that could reach up to 20% in VAT and 6% in profits, which implied a significant increase in the tax burden of their operations.
These regimes were created between 2007 and 2010 and are applicable to definitive import operations, including those carried out to the free area from third countries and from the Free Area to the general customs territory, or special, unless they are excepted. These standards established 20% perceptions in VAT and 6% by profits, although at the same time they contemplated exclusion certificates for particular cases.
Source: Ambito
