The Federal Public Revenue Administration (AFIP) has authorized small and medium-sized exporting companies to use the “Sworn declaration of the exporter” guarantee regarding non-compliance with their tax and/or social security obligations during the next 60 calendar days, through the General Resolution 4728/2020.
The measure, published this Monday (01.06.2020) in the Official Gazette, includes in the benefit all those exporters “registered in the Registry of SMEs” -Law 24.467- and that "present non-compliance with their tax and/or social security obligations”, which were excluded from this facility.
In this way, all of them "will be able to use the guarantee" from which it is considered sufficient "the presentation of a document signed by the interested parties in the form and conditions" established by the AFIP through General Res. No. 3885 and its amendments.
In this regard, the Resolution stated that this decision "It will come into force on the fifth business day following its publication in the Official Gazette."”, so the benefit will begin to be enabled from next week.
In the recitals, it was recalled that previously the General Directorate of Customs could limit access to this extension for those firms "that strictly comply with their tax and social security obligations."
However, it was considered that “in light of the current context”, as a result of the coronavirus pandemic, “it is appropriate” to implement “measures to benefit those exporters who are registered in the Registry of Micro, Small and Medium Enterprises (MiPyMEs)”.
The provisions of the General Resolution are signed by the head of AFIP, Mercedes Marcó del Pont.
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