Abrogation of the PAIS Tax advance payment
General Resolution No. 5604/2024 (“GR 5604”) issued by the Agency for Customs Collection and Control (“ARCA”, as per its acronym in Spanish) on November 25, 2024 and in force as from thereon, published in the Official Gazette on November 26, 2024, abrogated General Resolution 5393/2023 of the former Federal Tax Administration (“AFIP,” as per its acronym in Spanish) and modificatory regulations, which set forth an advanced payment of the “Tax for an Inclusive and Solidary Argentina” (“PAÍS Tax”, as per its acronym in Spanish) calculated -unless admitted exceptions- upon the registration of the import destination when the importer declared that the goods would be paid with access to the foreign exchange market.
To access the text of the GR 5604 please click here.
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