The Federal Public Revenue Administration (AFIP) modified the system for the constitution of guarantees, in order to safeguard tax obligations, providing for the constitution of such guarantees when adhering to payment facility plans.
La General Resolution 4274/2018. published this Wednesday (11-7-2018) in the Official Gazette, indicates that when the guarantees are established to ensure a payment facility plan through bank guarantees or through the collateralization of public securities, they may not be established for periods shorter than the cancellation of the payment plan, thus making their periodic renewal impossible.
It also establishes that, when the guarantee is executed, the cancellation of the debt and its accessories must be carried out through a Electronic Payment Voucher (VEP), in which the Unique Tax Identification Code (CUIT) of the main debtor and that of the guarantor will be identified
According to the publication The acts of enabling, allocation of quotas, suspension or tax exclusion will be notified to the interested entities and will be published on the site "website” of the Organization
While the acts of enabling, quota allocation, suspension or exclusion linked to guarantors that operate with customs guarantees, notifications will be sent exclusively through the Customs Electronic Communications and Notifications System (SICNEA)
On the other hand, all communications and notifications sent to the Electronic Tax Address constituted as a whole in accordance with the regulations issued by the Federal Public Revenue Administration.”
The regulation, signed by Leandro Cuccioli, comes into force 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.
