- Extension of Exemptions: Resolution General 5623/2024 extends the tax exemptions on importation for certain goods until December 31, 2025.
- Applicable Taxes: The resolution pertains to the perception regimes of the Income Tax and Value Added Tax (VAT) on definitive imports.
- Previous Regulations: It modifies prior resolutions (N° 2.281, 2.937, and 5.490) that established the tax perception regimes and initial exemptions.
- Specific Goods: The exemptions apply to essential goods and certain inputs required by micro, small, and medium enterprises (MiPyMEs) holding a valid “MiPyME Certificate.”
- Implementation Date: The new provisions come into effect upon publication in the Official Bulletin, dated December 30, 2024.
Source gob.ar
