The Federal Public Revenue Administration reminds that as of November 1, the Simplified Agricultural Information System (SISA) comes into effect, which includes a “scoring” for the production and marketing chain of grains and seeds – cereals and oilseeds – and dried legumes.
Fiscal conduct
The "scoring"The fiscal conduct provides for 3 possible states. In order to enter SISA with status 1 (Low Risk) it will be It is necessary to be up to date with the information regimes still in force: Fiscal Registry of Exploited Rural Lands (TIRE), Productive Capacity, agricultural RENSPA, and tax declarations.
Benefits
It is important to note that those who are qualified in status 1 will receive a Full VAT refund and no withholdings will be applied of the Income Tax.
Evaluate tax behavior
Recently, AFIP conducted an induction to a universe of 12.000 producers and operators with inconsistencies and only 34% corrected their tax situation. Consequently, 66% of them still have problems to correct and, as of today, they could not enter status 1.
Therefore, it is important that, during the month of October, all taxpayers in this chain check their situation with the tax authorities and comply with the obligations in order to enjoy the aforementioned benefits.
About SISA
Please note that registration is mandatory for the following subjects, according to General Resolution 4310 of AFIP:
- Grain and seed producers (in the process of inspection) -cereals and oilseeds- and dried legumes
- Operators that intervene in the marketing chain of the aforementioned products;
- Owners, co-owners, usufructuaries and occupants -whatever their title-, and their subcontractors, whatever their type of contract, of exploited rural lands located in the country, to the extent that the cultivation of said species is carried out on them.
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