{"id":1861,"date":"2019-09-17T13:50:48","date_gmt":"2019-09-17T13:50:48","guid":{"rendered":"http:\/\/temp.hlf.com.ar\/?p=1861"},"modified":"2020-02-24T00:09:56","modified_gmt":"2020-02-24T03:09:56","slug":"regimen-de-percepcion-en-el-impuesto-a-las-ganancias-modificacion","status":"publish","type":"novedades","link":"https:\/\/hlf.com.ar\/en\/novedades\/regimen-de-percepcion-en-el-impuesto-a-las-ganancias-modificacion\/","title":{"rendered":"Perception regime in Income Tax - Modification"},"content":{"rendered":"

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General Res. AFIP 4579\/19<\/u><\/b><\/span><\/div>\n
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09\/13\/2019 (BO 09\/17\/2019)<\/span><\/div>\n
HAVING SEEN Law 24,425 and General Res. AFIP 2281\/07 and its amendments, and<\/span><\/div>\n
CONSIDERING:<\/span><\/div>\n
That the aforementioned law approves the final act incorporating the results of the Uruguay Round of Multilateral Trade Negotiations; Decisions, Declarations and Ministerial Understandings and the Marrakesh Agreement establishing the World Trade Organization (WTO).<\/span><\/div>\n
That, in this regard, it should be noted that the General Agreement on Tariffs and Trade of 1994 ("GATT 1994") establishes national treatment in terms of internal taxation and regulation for products imported from any contracting party, in order that they are not subject to taxes or other internal charges, of any kind whatsoever, higher than those applied to similar national products.<\/span><\/div>\n
That customs are empowered to carry out the appropriate inquiries, in order to verify the veracity of the declared unit FOB values, as established in Article 17 and point 6 of Annex III of the GATT Agreement.<\/span><\/div>\n
That, for its part, General Resolution AFIP 2281\/07 and its amendments, established a collection regime in Income Tax for the definitive importation of goods operations and established differential collection rates, applicable to those final destinations of import for consumption whose declared values are below the import criteria set by this Agency.<\/span><\/div>\n
That, according to the foregoing, it is appropriate to eliminate the differential rate of the perception in the Income Tax applicable to the aforementioned final destinations of import for consumption.<\/span><\/div>\n
That they have taken the intervention that is the responsibility of the Legislation Directorate, the General Sub-directorates of Legal Affairs, Customs Control, Customs Legal Technician, Collection, Inspection and Tax Legal Technician and the Tax and Customs General Directorates.<\/span><\/div>\n
That this is issued in exercise of the powers conferred by Article 39 of the Income Tax Law, text ordered in 1997 and its amendments, Article 3 of Dec. 1076\/92 of June 30, 1992 and the Article 7 of Dec. 618\/97 of June 10, 1997, its amendments and supplements.<\/span><\/div>\n
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Thus,<\/span><\/div>\n
THE FEDERAL ADMINISTRATOR OF THE FEDERAL PUBLIC REVENUE ADMINISTRATION<\/span><\/div>\n
RESOLVES:<\/span><\/div>\n
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ARTICLE 1 .- Article 5 of General Res. AFIP 2281\/07 and its amendments are replaced by the following text:<\/span><\/div>\n
"ARTICLE 5.- Imports will be subject, if applicable, to the collection of the tax by applying the aliquot of SIX PERCENT (6%) on the normal price defined for the application of import duties, to which they will be added all taxes on or on the occasion of importation and the corresponding fees.<\/span><\/div>\n
In the case of definitive importation of goods destined for the importer's particular use or consumption, the rate to be applied will be ONCE PERCENT (11%). \u201d<\/span><\/div>\n
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ARTICLE 2 .- Repeal Article 8 of General Res. AFIP 2281\/07 and its amendments.<\/span><\/div>\n
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ARTICLE 3 .- This general resolution will come into effect as of the tenth administrative business day following that of its publication in the Official Gazette.<\/span><\/div>\n
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ARTICLE 4 .- Be it communicated, published, given to the National Directorate of the Official Registry, disseminated in the Bulletin of the General Directorate of Customs and filed.<\/span><\/div>\n
\u00a0<\/span><\/div>\n
Leandro German Cuccioli<\/span><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

General Resolution AFIP 4579\/19 09\/13\/2019 (BO 09\/17\/2019) HAVING SEEN Law 24.425 and General Resolution AFFIP 2281\/07 and its amendments, and WHEREAS: That the aforementioned law is approved the final act incorporating the results of the Uruguay Round of Multilateral Trade Negotiations; the Ministerial Decisions, Declarations and Understandings and the Marrakesh Agreement by the [\u2026]<\/p>","protected":false},"featured_media":0,"template":"","yoast_head":"\n\n\n\n\n\n\n\n\n\n\n