In the Official Gazette of the day of the date (04/15/2020), the Federal Administration of Public Revenue (AFIP) released General Resolution No. 4696/2020, by means of which it excepted - as of today and for a period of 60 days - from the payment of the “Additional VAT” to the critical sanitary supplies detailed in Decree No. 333/2020.
Through Decree (PEN) No. 333/2020, it was decided to set a Foreign Import Right (DIE) of 0% for certain merchandise and exempt from importing the statistical tax on their import operations, in order to not affect the health care of the population.
In addition to this measure and pursuing the purpose of guaranteeing access to certain critical supplies in order to mitigate the spread of COVID-19 and its health impact, the AFIP proceeded to modify General Resolution No. 2937/2010 and its amendments, except for a period of 60 days, from the system of collection of the value added tax (“Additional VAT”) to the goods that are included in Decree No. 333/20 and those that are included in the future.
The PA NCM and the description of the goods reached by the measure are transcribed below:
