Argentina Establishes New Payment Facility Regime for Tax, Customs and Social Security Debts

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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