The Federal Public Revenue Administration (AFIP) issued General Resolution 5043/2021 through which it implemented the procedure for the destruction of customs files in the possession of the declarant; either directly (in self-file format) or under the Archive and Digitization Service Provider (PSAD) system, provided that the storage period has expired.
To this end, it is stated in the Annex I (IF-2021-00804167-AFIP-SGDADVCOAD#SDGCTI) which is approved and forms part of said regulations, published today (04.08.2021/XNUMX/XNUMX) in the Official Gazette.
The official text adds that “the destruction of documentation that has been removed by the customs service will be carried out at the address provided, in the case of a self-archivist or an Archive and Digitization Service Provider (PSAD). Such destruction will be carried out under the responsibility of the declarant, who must provide the corresponding evidence.”
This Resolution enters into force immediately and is applicable according to the implementation schedule available on the “Depositario Fiel” microsite of this Agency's website (https://www.afip.gob.ar/DepositarioFiel/).
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