The national government decided to establish an interest rate of 50% with respect to the “interest rate” that the enforcement authority sets according to article 794 of the Customs Code.
In General Resolution 4082E, the Federal Public Revenue Administration (AFIP) establishes a interest rate of 50% with respect to the one applied, according to article 794 of the Customs Code.
Article 794 of the CA establishes that the "interest rate" to be paid on the unpaid amount, resulting from taxes that have not been paid or a waiting period is granted, may not exceed twice the rate received by the Banco de la Nación Argentina for the discounting of commercial documents.
Although any default in payment of taxes is subject to interest until payment is made, a distinction must be made between when the obligation arises from a waiting period that the customs service itself grants for certain cases.
For this reason, the measure published this Monday (26.06.2017/XNUMX/XNUMX) in the Official Gazette, in some way, provides for establishing an "interest rate" in accordance with this type of situations, where after the waiting period and/or payment facilities that the customs agency itself allows, the taxpayer must make the tax payment - right - in definitive export operations.
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