The national government today made official the changes in the collection of the so-called "tourist dollar" as well as the collection of the PAIS tax.
The first measure, provided by the General Resolution 5272/2022 of the Federal Public Revenue Administration (AFIP) that was published this Thursday (13.10.2022/300/25) in the Official Gazette, establishes that consumption in foreign currency with credit and debit cards on tickets and tourist packages that exceed USD XNUMX per month will pay an extra perception of XNUMX% as an advance payment of the Personal Property Tax.
The decision will also cover luxury goods purchased abroad, such as high-end cars and motorcycles; private jets; boats; premium alcoholic beverages; watches, pearls, diamonds and other precious stones; slot machines and cryptocurrency mining machines.
Consumptions of less than USD 300 per month will continue to pay the exchange rate plus the PAIS Tax and the 45% advance withholding of Income Tax.
COUNTRY tax
Additionally, the Decree 682 / 202, which adds article 13 bis to regulatory decree 99/2019 of the Public Emergency Law, was also published this Thursday.
The decree extended the scope of the Country Tax to “the acquisition abroad of personal, cultural and recreational services (not including educational teaching),” according to the guidelines of the Central Bank, or also “their acquisition in the country when they are provided by non-residents.” It also refers to the importation of goods included in the Mercosur tariff items.
Payment of the PAIS tax for these obligations will be the responsibility of the purchaser or borrower.
With the publication of the aforementioned regulations, the new exchange rates are now in force.
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