The agency headed by Alberto Abad stated that "customs obligations respond to two different control treatments, customs and fiscal, which must be distinguished when considering the regime in question."
The Federal Public Revenue Administration (AFIP) established the conditions of laundering for the entry of the customs debts.
The new guidelines were announced through the General Resolution 4007 Published on Monday (06.03.2017) in the Official Gazette
The agency headed by Alberto Abad stated that "customs obligations respond to two different control treatments, customs and fiscal, which must be distinguished when considering the regime in question."
Services abroad
Additionally, the national treasury announced resolution 4008 through which it confirms that Advance sworn declarations of services (DJAS) and payments abroad (DAPE) should no longer be required for the transfer of foreign currency abroad for payment of services..
Whitening
The money laundering regime remains in force and only the cost of the special tax to be paid, which since January 1st is 15% of the value of the assets and rights to be externalized, while until December 31, 2016 it was 10%, when it exceeded 800.000 pesos.
In the case of estate, whose ownership is of natural persons and legal persons, the tax is of 5% from the valuation arising from the report of the Certifying professionals authorized by AFIP.
There is a record where they are found.
Below are some of the Keys to understanding how the plan works after the latest changes:
1. What cannot be externalized? The cash (known as the funds under the mattress), whose deadline expired on October 31
2. What can be externalized or made sincere? All assets considered, whether located in the country or abroad as of July 22, 2016.
- 1. Real estate,
- 2. Vehicles, motorcycles, mopeds, quad bikes, etc.
- 3. Boats, jet skis, etc.
- 4. Aircraft, planes and all those that have a registration.
- 5. Bank accounts in pesos or dollars or another currency.
- 6. Fixed terms.
- 7. Shares in companies.
- 8. Credits (rights to be received).
- 9. Works of art.
- 10. Possession of precious metals.
- 11. Other
3. Can the tax be paid at a bank teller window? No, it is necessary to do it by bank transfer, through the issuance of an Electronic Payment Voucher.
4. How can the excise tax be cancelled?
- 1. Electronic Payment Voucher in pesos
- 2. Electronic International Payment Voucher, using funds held in accounts abroad.
5. Is there any alternative to paying the excise tax? Yes, by purchasing Bonar 2017 or Global 2017
6. Is there any way to avoid paying the special tax by externalizing assets, except real estate? Yes, by acquiring a share of the Mutual Funds, originated in the Tax Amnesty Law, for the total of the funds or assets disclosed. The tax amnesty regime will expire on March 31, 2017.
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