The new regime provides payment facilities for the regularization of:
- Import and export taxes and related fines and supplementary charges.
Several tax obligations are specifically excluded, however, including:
- VAT due on services carried out abroad but effectively used in Argentina (i.e., imported services), digital services provided by non-residents, and services provided by non-residents where an intermediary is responsible for VAT; and
- …..
Source Orbitax
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