Although with the new year we said goodbye to the COUNTRY Tax, the truth is that this fate did not affect other tax matters that, in the same way, should have ended by December 31.
With just one day left until the beginning of 2025, the National Executive Branch extended, for three more years, the 3% rate for the Statistics Rate, which ARCA will apply and which falls on the final destinations of imports for consumption, aggravating the foreign trade operation.
The same had already happened with the previous government, when the rate was extended from January 1, 2022, to December 31, 2024.
Legal support
Although the tax is provided for in the Customs Code, the truth is that the possibility that the Executive Branch has to set – or, as in the case, to extend until December 31, 2027 – the applicable rate is questionable.
This is so by virtue of the principle of reserve of law that governs tax matters, which prevents the Executive Branch from interfering in the creation or modification of taxes, which is an exclusive task of the National Congress.
And, although it is true that justice admitted the possibility that the Executive can alter the rates in the calculation of a tax, the truth is that this requires that limits and guidelines have been established for its exercise (in short, a minimum and maximum), which is not verified in the case.
Given the above, taxpayers affected by the statistical rate will be able to evaluate recovery strategies, for what has already been entered during previous years, and even question the payment in the future, since now the validity will extend until 2027.
Legal Director of Andersen Argentina
Source: Ambito

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