The Federal Administration of Public Revenues (AFIP) modified the general regime applicable to the constitution, extension, replacement, expansion and extinction of guarantees in favor of the tax authority.
This is established by the General Resolution 4306/2018 published in the Official Gazette on Friday (14.9.2018) with the signature of Leandro Germán Cuccioli.
Preparation of the Policy
The rule establishes that the “Electronic Policy” will be prepared by one of the following: in the media, according to the model form in question, namely:
a) Using the application program called “AFIP ELECTRONIC POLICY – Version 7.0”, whose characteristics, functions and other technical aspects for its use are specified in Section VIII of this annex. The aforementioned application program may be downloaded from the website of this Agency (http://www.afip.gob.ar).
b) Data transfer by accessing the institutional website, identifying the guarantor with his/her Tax Code and entering the service called “SetiGarantías”.
c) Policies to guarantee tax and customs benefits (F 877) will be transmitted through the “web” service “Registration of Electronic Policies” with Tax Code.
Presentation of the Policy
The presentation of the “Electronic Policy” and obtaining the receipt issued by AFIP will not imply the automatic acceptance of the guarantee offered by the policyholder. Such acceptance or rejection and the respective receipt will be published in the “Electronic Policy” service and may be consulted by the taxpayer, guarantor, importer, exporter, forwarder or other auxiliary agents of commerce and the Customs Service, for which they must have the Tax Code issued by this Agency.
Warranty
Likewise, the guarantees for Tax and Customs Benefits will be automatically accepted once the systemic validations have been completed, and must then be affected by the relevant area.
The provision comes into force as of today.
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.
