In this way, one of its strategic functions is to formalize the trading business and promote its transparency, according to the official measure.
Now, General Resolution No. 5145/2022 of the AFIP implements the benefit for consignees who manage third-party funds differently from their own funds, which includes commissions related to their activity.
The accounts of the consignees of livestock that involve movements of their own funds will not enjoy the exemption, but will continue to benefit from the reduced rate of 0.075%, in accordance with the provisions.
The regulations established that, in order to access the exemption, consignees must be registered and active in the Single Registry of Operators of the Agroindustrial Chain (RUCA) and, if applicable, in the AFIP fiscal records for Production Chain Operators. and Marketing of Farms and Meats.
The General Resolution also implements a reduced tax rate for credits and debits in accounts belonging to public service concessionaires provided for in Decree No. 901/2021.
This benefit reaches those concessionaires whose capital belongs in a percentage not less than 80% to the National State.
The norm grants stability to the reduced rate (0.25%) with which these subjects were taxed since last year, pointed out the AFIP.
Source: Ambito
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