The Federal Public Revenue Administration (AFIP) established that companies that request VAT refunds for exports They must submit the documentation required by the Tax Planning Information Regime.
This is established by the General Resolution 4927/2021 published this Monday (08.02.2021/XNUMX/XNUMX) in the Official Gazette, which also established that these companies will have to comply with the obligation established by the Central Bank regarding the entry and settlement of foreign currency that gives rise to said tax benefits.
The measure by the agency headed by Mercedes Marcó del Pont "strengthens the capacity of the national State to guarantee compliance with current regulations," AFIP said in a statement.
There, he pointed out that the measure "represents a step forward in terms of coordination between the different bodies of the national public sector," and assured that "the changes introduced will benefit compliant firms."
The regulation also established that, as a condition for accessing VAT refunds for exports, the applicant must not have any outstanding debts for any reason related to tax, social security and customs obligations on the date of the refund.
The changes established by AFIP to improve the VAT refund mechanism for exports will come into effect for payments that must be made from March.
From that moment on, taxpayers who fail to comply with the Tax Planning Information Regime established by General Resolution 4838/2021 will not be able to access these benefits.
In turn, before issuing VAT refunds for exports, the AFIP will verify that the company has complied with its obligations to enter and settle foreign currency in accordance with the provisions of Decree 609/2019 and its amendment.
When this occurs, the refund will be made for the amount that exceeds the amount of said non-compliances, until they are regularized.
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