General Resolution (RG) 5624 of the Customs Collection and Control Agency鈥攑ublished in the official gazette on December 30, 2024鈥攅xtends RG 5339, which was set to expire on December 31, 2024, until June 30, 2025.
RG 5339 extends application of article 7 of RG 2281 and the fourth paragraph of article 8 of RG 2937, which would suspend collections of withholding tax and value added tax (VAT) on certain imported goods:
- Article 7 of RG 2281 provides that certificates of non-withholding of income tax will be valid for purposes of not collecting the income tax applicable to definitive import operations of goods, including those carried out to the free zone from third countries and from the free zone to the general or special customs territory, established under RG 2281.
- The fourth paragraph of article 8 of RG 2937 allows taxpayers to request a certificate of exclusion from the VAT established under RG 2937, which is generally effective at the time of the definitive importation of movable taxable property, including definitive imports made from the free zone to the general or special customs territory.
Read a December 2024 report (Spanish) prepared by the 乐鱼（Leyu）体育官网 member firm in Argentina