The Federal Public Revenue Administration (AFIP) has formalized the decision to grant taxpayers more time to adapt to the Comprehensive Electronic Withholding System (SIRE) and to decouple its mandatory entry into force depending on whether it concerns withholdings or collections of Value Added Tax (VAT).
He did it through the General Resolution 4938/2021 published today (01.03.2021/XNUMX/XNUMX) in the Official Gazette, which established that both for VAT withholdings and collections, the use of the SIRE will be mandatory from the first day of the third month after the moment of receiving the notification through the Electronic Tax Address.
In the first stage, the mandatory use of SIRE for VAT withholdings will be notified.
In the case of VAT perceptions, only from November 1, 2021 The obligation to use may also be notified through the electronic tax domicile.
This extends the previously established deadline for the entry into force of the SIRE, which was today.
The extension of the deadline for the implementation of the mandatory SIRE responds to the public emergency declared due to Covid-19 as well as to the possible inconveniences of those responsible for the development of the required systemic adjustments.
The SIRE system was created for the issuance of withholding and collection certificates in general, with the objective of gradually replacing other AFIP systems such as “Sicore” and “SIJP – Withholdings and Collections”.
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