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Extension of Exclusion Certificate Suspension for Importation of Goods: AFIP Maintains Tax Relief for SMEs

  • AFIP has decided to extend the suspension of exclusion certificates for the importation of goods to maintain a decrease in tax burden
  • Monotributistas must be reclassified in 2024 according to AFIP
  • The government is unifying tax and social security oversight in the DGI before the implementation of the moratorium
  • The suspension of exclusion certificates for importation has been extended until December 31st
  • Exceptions for certain imports include those made by Micro and Small businesses with a “MiPyME” certificate, imports made on behalf of the National State, and imports exempt from national taxes by the Budget Law for the 2023 fiscal year
  • Perceptions for income tax will not be considered in the determination of income tax advances, and perceptions for VAT can be considered from the ninth fiscal period after the importation
  • The extension of the suspension is for administrative tax reasons to modify General Resolution No. 5,339 and maintain a decrease in tax burden for these goods.

Source: ambito.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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