The Federal Public Revenue Administration (AFIP) modified some aspects of the Simplified Agricultural Information System (SISA) mandatory for producers, operators and owners of the production and marketing of grains and seeds in the certification process; cereals, oilseeds and dried legumes.
He did it through the General resolution 4601/2019 published this Friday (04.10.2019) in the Official Gazette, which brought forward the obligation to report from December 1, instead of January 1 as it was originally, and until the last day of February of the following year, the agricultural area destined for crops.
Similarly, it determined that the information provided may be modified, considering the latest data entered as valid, only from December 1, instead of January 1, and until October 31 of the following year.
Furthermore, made clarifications regarding article 48 of general resolution 4310/2018, which enables exporters to offset the amounts of withholdings made with the amount of the invoiced tax for which the request for accreditation, refund or transfer is made.
This compensation mentioned is not applicable to withholdings made from inactive subjects in the SISA.
In this regard, the AFIP clarified that collectors, cooperatives, consignees, collectors, futures grain markets and other intermediaries, except brokers, included in the SISA, may offset the amounts of withholdings to be entered with the freely available balances in favor of said tax, whatever their origin; payments on account, withholdings or perceptions suffered by application of any of the current regimes.
Aduana News is the first Argentine customs newspaper to launch its digital version. With 20 years of experience, its publications and initiatives aim to provide the most relevant knowledge on customs issues in order to contribute to safe trade in the region.
