The Federal Public Revenue Administration (AFIP) extended until December 31th 2024 the application of certificates of non-withholding of Income Tax with respect to the income tax collection regime for definitive import operations of goods, including those carried out into the free zone from third countries; and from the free zone to the general or special customs territory.
This is established by the General Resolution 5520/2024 whose text also suspends – until the same date – the VAT collection regime that will become effective at the time of the definitive importation of movable property.
These AFIP decisions are effective as of July 1, 2024, the date of publication in the Official Gazette.
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