The Federal Administration of Public Revenues (AFIP) enabled for fifteen consecutive days registration for the refund of Value Added Tax on investments in capital goods for 2020.
This is established by the General Resolution 4937/2021, published this Monday (01.03.2021) in the Official Gazette with the signature of the federal tax collector, economist Mercedes Marcó del Pont.
The body established that Applications for refunds of tax credits arising from the purchase, construction, manufacturing, production or definitive import of goods for use – except automobiles – They will be processed in accordance with the provisions of General Resolution No. 4.581.
This resolution provides the requirements, deadlines and forms to request the refund of tax credits arising from the purchase, construction, manufacturing, production or definitive import of goods for use, except automobiles, in accordance with the Value Added Tax (VAT) Law. Therefore, the "pre-application" indicated in article 7 of this resolution must be made between March 1 and 15, 2021, both inclusive.
The submission of the "web" sworn declaration form F. 8117 and the special report issued by an independent public accountant referred to in article 9, must be completed by April 30, 2021, inclusive, in substitution for the period indicated in the first paragraph of Article 12.
The condition set forth in section b) of article 12 must be met in the last value-added tax declaration due on the date of the application, considering the part of the externalized technical balance in accordance with section a) of the same article, which had not been absorbed by tax debits, in fiscal periods prior to its deduction.
The provisions of the regulation come into force immediately.
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