Payment of export duties for small and medium-sized enterprises was extended until November 30, by General Resolution 4843/2020.
The decision was first implemented in June, but the tax authority has now decided to postpone it for another month, in the context of the health emergency.
"Extend until November 30, 2020, the deadline granted by Article 1 of General Resolution No. 4.728," according to the official text published this Thursday (29.101.2020/XNUMX/XNUMX) in the Official Gazette.
The regulation established that, for a period of 60 calendar days, those exporters registered in the Registry of Micro, Small and Medium Enterprises (MiPyMEs) - Law No. 24.467 - that present non-compliance with their tax and/or social security obligations, could use the guarantee "Sworn declaration of the exporter."
AFIP recalled that "since this type of guarantee is a facility associated with appropriate behavior on the part of the exporter in the payment of export duties, in the case of using the waiting period, the General Directorate of Customs may limit its application to those who strictly comply with their tax and social security obligations."
The new extension applies to companies with tax or social security debts, and allows them to use the postponement period to settle these tax obligations.
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