The Government updates the list of products taxed by taxes on liquid fuels and Carbon Dioxide in import operations, through the General resolution 4481/2019.
The regulations were announced in the Official Gazette on Tuesday (14.5.2019) with the signature of the head of the Federal Administration of Public Revenues (AFIP), Leandro Germán Cuccioli.
The text of the resolution states: "For operational and tax administration reasons, it is advisable to update the list of products taxed in import operations and establish new advances for certain concepts covered by the tax.«
The advances are detailed in the following annex two of the regulations:
Likewise, the text indicates that the list of products taxed in import operations described in annex three will be made available and updated through the AFIP website (http://www.afip.gob.ar) - General Regime - Various Queries - Taxes on Liquid Fuels and Carbon Dioxide.
In addition, it is said that for the purposes of computing as payment on account of the tax paid on the occasion of clearance to the market, importers, when preparing the sworn declaration form 684/E for the period, must record on the screen «Payment on Account for Imports «"Determination of the Tax Balance" option, the proportional amount corresponding to the quantity of liters sold or consumed in the period, which will be determined by multiplying the amount of tax paid per unit of measurement liter at the time of importation, by the quantity of liters sold or consumed in the period. "
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