- Suspension Extended: Resolution General 5624/2024 extends the suspension of tax collection on imports until June 30, 2025.
- Affected Taxes: The resolution applies to the Income Tax and Value Added Tax (VAT) on definitive imports.
- Previous Regulations: It modifies prior regulations, specifically Resolution N° 5.339, which suspended tax perception until the end of 2024.
- Certificates of Exclusion: The extension allows for ongoing use of certificates of exclusion from the withholding of Income Tax during the suspension period.
- Import Scenarios Covered: The suspension applies to imports from free zones and definitive imports of goods.
- Effective Date: The new provisions will take effect from January 1, 2025, following publication.
- Administrative Justification: The extension is deemed necessary for better tax administration and compliance.
- Publication Requirement: The resolution mandates communication for publication in the Official Bulletin and dissemination through customs channels.
Source gob.ar
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