The Federal Public Revenue Administration (AFIP) through the General Resolution 5339/2023 suspended until the December 31 the perception regime that allowed large importing companies to be exempt from paying Value Added Tax (VAT) and Income Tax.
The AFIP measure, published today (29.03.2023/31/XNUMX) in the Official Gazette, implies the suspension until December XNUMX of the perception regime that allowed, through a certificate of exclusion, that large importing companies will be exempt from paying income tax and VAT.
The entity stated that "this is a regime applicable to definitive import operations of goods, including those carried out to the free zone from third countries and from the free zone to the general or special customs territory, unless they are exempted.”
Thus, the perception of income tax that is carried out by virtue of the established suspension will have the character of tax paid for the taxable subjects and as such may be computed in the sworn declaration of the corresponding fiscal period, they indicated.
In the case of IVA, until December 31, the perceptions made may be computed from the ninth fiscal period following the date of import clearance.
In addition, the suspension “It will not apply to imports for consumption made by micro and small businesses. that have a valid Mipyme certificate at the time of import, to imports for consumption that are made on behalf of and by order of the national State (for example Enarsa, Cammesa) and to Imports for consumption exempt from national taxes by the Budget Law for the year 2023”.
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