Tax
28-02-2025
Reinstatement of “Exclusion Certificates” for Definitive Importation of Goods
Through General Resolution 5655, ARCA has reinstated the validity of non-withholding certificates for Income Tax and Value Added Tax concerning the perception regime for definitive import operations. It is worth noting that the application of these certificates had been suspended until June 30, 2025.
This provision applies to definitive imports completed from March 1, 2025, onwards.
If you have any questions regarding this matter, please do not hesitate to contact us.
Regards.
Gonzalo Pérez
Tax Manager
Tax Department
February 2025
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