The Federal Public Revenue Administration (AFIP) regulated the Knowledge Economy Promotion Regime, through the General Resolutions 4652 y 4656.
Through the first regulation, the tax authority sets the procedure for the application and/or transfer of tax credit bonds for beneficiaries of the Knowledge Economy Promotion Regime.
Y provides the manner in which the beneficiaries of the regime of Law No. 25.922 and its amendment, maywill transfer the balances of the tax credit bonds not applied as of December 31, 2019.
On the other hand, the AFIP establishes the requirements and conditions that must be met by the subjects adhering to the Knowledge Economy Promotion Regime, for the purposes of requesting certificates of exclusion from the withholding, collection and/or payment on account regimes of value added tax.
The provisions of the two resolutions, published this Monday (31.12.2019) in the Official Gazette, come into effect immediately.
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.
