In Resolution 199/2025, Published today (28.02.2025/1/2025) in the Official Gazette, the Ministry of Economy has established new compensatory, punitive and tax refund interest rates, which will come into effect as of tomorrow, March 5339, 2023. In addition, the repeal of General Resolution XNUMX/XNUMX of the Customs Collection and Control Agency (ARCA) was announced, allowing certain importers to stop paying VAT on Perception and Advance Payment of Profits.
New interest rates
Resolution 199/2025 establishes the following rates:
- Compensatory interest: 4% monthly, in accordance with article 37 of Law No. 11.683 and articles 794, 845 and 924 of the Customs Code (Law No. 22.415).
- Punitive interest: 5% monthly, as provided in article 52 of Law No. 11.683 and article 797 of the Customs Code.
- Interest for refunds and compensations: 0,75% monthly, applicable to the cases provided for in article 179 of Law No. 11.683 and articles 811 and 838 of the Customs Code.
Interest rates will be available on the ARCA website and for the cancellation of obligations prior to the entry into force of this resolution, the regimes in force in each corresponding period will apply.
Benefits for importers
The Government also establishes the repeal of General Resolution 5339/2023 of the ARCA, which will allow importers who meet certain requirements to stop paying taxes:
- VAT Perception: between 10% and 20%.
- Advance of Earnings: between 6% and 11%.
This measure, established by the General Resolution 5655/2025 of ARCAThe aim of this initiative is to streamline foreign trade operations and alleviate the tax burden on importers, thereby promoting a more competitive and efficient environment for the sector.
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