- The AFIP has extended the suspension of “exclusion certificates” for Income and Value Added Tax (VAT) on definitive imports of certain goods until 31 December 2024.
- This extension was conveyed through General Resolution No. 5,520, published on 1 July 2024.
- The suspension was previously extended until 30 June 2024 through General Resolution No. 5,476.
- As a result, Customs Authorities will continue to apply the reverse withholding regimes for imports, even if the taxpayer has the corresponding “exclusion certificates.”
Source EY
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