The regulations are part of the Government’s “debureaucratization” program that seeks to simplify procedures and guarantee compliance with tax obligations. And it seeks “greater control and transparency in the tobacco sector.”
The Customs Collection and Control Agency (ARCA) updated the application used by manufacturing companies and cigarette importers. Thus, the standard approves the use of version “seven” of that program for the determination and income of taxes on cigarettes in a “more agile and dynamic” way.
The exAFIP did it through the General Resolution 5598/2024 published this Friday in the Official Gazette. Which aims” update computer system used by tobacco companies to calculate and pay taxes corresponding to the production and sale of cigarettes.
According to the organization led by Florencia Lucila Misrahi, the new version of the application will be available on the ARCA website and will apply to the sworn declarations, original or corrective, that are made from then on.
The fine print of the norm
This update applies to manufacturing companies and cigarette importers, who must use the “Internal and additional emergency tax on cigarettes” application to determine and pay the tax.
However, for those taxpayers who have judicial provisions in force at the time of filing that authorize the settlement of the tax applying differentiated conditions, the application program “Internal and additional emergency tax on cigarettes – Version 4” will remain in force, for the sworn declarations -original and corrective- from fiscal periods prior to the date of entry into force of Law No. 27,742 Bases and Starting Points for the Freedom of Argentines.
Sothe regulations update the software with a new version of the program used to calculate taxes on cigarettes. This new version (Version 7) includes improvements and new functionalities that simplify and streamline processes.
It also establishes the obligation to use this new version at From the date of publication in the Official Gazette, tobacco companies must exclusively use the new version of the program to make their sworn statements.
And it establishes an exception for those taxpayers who have a judicial provision that allows them to continue using the previous version for fiscal periods prior to the entry into force of a certain law.
Source: Ambito
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