The Federal Public Revenue Administration (AFIP) has introduced new modifications to the payment regime on account of the “PAIS Tax” through General Resolution 5559, published today (03.09.2024) in the Official Gazette. These modifications apply to the regime previously established by General Resolution 5393, which regulates the operations included in paragraphs b) and e) of article 13 bis of Decree 99/2019.
The AFIP resolution updates the rates applicable to import operations of goods included in the Common Nomenclature of Mercosur (NCM), adapting the regime to the reduction to 7,5% of the tax rate established by Decree 777/2024. This reduction applies to the operations mentioned in paragraphs d) and e) of the first paragraph of article 13 bis of Decree 99/2019.
One of the most notable provisions is the one introduced by Decree 779/2024, which It establishes that, in specific cases of importation for consumption of merchandise previously imported under a temporary import regime (according to Decree 1330/2004 or Decree 688/2002), AFIP may collect 100% of the corresponding tax. This perception will be effective at the time of registration of the application for definitive import destination for consumption.
The new aliquots are as follows:
- For operations in section b) of article 13 bis of Decree 99/2019: 28,50%.
- For operations in section e) of the same article: 7,125%.
The payment on account regime affects the import of goods included in the tariff items of the NCM specified in Annex I of Decree 99/2019. However, goods included in certain detailed tariff items are exempt, as well as inputs and intermediate goods linked to the basic food basket and other goods related to energy generation, as established by the competent Secretariats of the Ministry of Economy and the AFIP.
With these modifications, AFIP seeks to adapt the payment regime of the PAIS Tax to recent government provisions, guaranteeing greater precision and efficiency in the collection of this tax.
The regulations are effective immediately.
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