According to announced measures, the National Government made official the increase in the value of the PAÍS Tax rate for imports, which went from 7,5% to 17,5%.
This is established by the Decree 29 / 2023 published this Wednesday (13.12.2023) in the Official Gazette, whose text increases to 17,5% the rate of the PAIS Tax applicable to foreign purchase operations of the services freight and other transportation services for import or export operations of goods, or their acquisition in the country when provided by non-residents.
The rule also provides that the same rate will be applicable to the import of merchandise included in the Common Nomenclature of Mercosur, except for those whose tariff items are included in section b) of the first paragraph of this article or are the following: 2710.12.59, 2710.19.21, 2710.19.29, 2710.19.31, 2710.19.32, 2713.20.00, 3811.21.10, 3811.21.50, and 3811.90.90; inputs and intermediate goods directly linked to products in the basic food basket; other goods linked to energy generation.
Clarifies that such an increase It does not cover the import of goods included in the basic food basket, fuels, lubricants and additives, and other goods linked to energy generation.
It should be noted that the modification the rate comes into effect as of December 13, 2023, taking effect for purchases of foreign currency notes and foreign currency carried out from that date onwards, inclusive.
Perceptions of Earnings and Personal Assets
For its part, the General Resolution 5463/2023, unified and reduced to 30% the rate of the perception regime on account of the taxes on Income and Personal Property, which is applied to some operations covered by the PAIS Tax, replacing those in force until now, which were 100% plus another 25%.
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