On 17 September 2019, the General Resolution 4579 was published in the Official Gazette, amending General Resolution 2281 in order to eliminate the different perception income tax rate on the definitive importation targets for consumption. This general resolution will be effective as of the tenth administrative business day following its publication in the Official Gazette. It replaces Article 5 of General Resolution 2281 and sets a fixed 6% rate on the import of goods. Also, in case of the importation of goods that are destined for the particular use or consumption of the importer, the applicable rate is set to 11%.
Related Posts

Argentina: ARCA further extends 2025 individual income tax filing deadline
Argentina’s tax authority (ARCA) announced, on 8 October 2026, that it extended the deadline for individuals to file
Read More
Argentina: ARCA overhauls international tax, transfer pricing rules
Argentina's tax authority (ARCA) has published General Resolution 5903/2026 in the Official Gazette on 30 September
Read More
Czech Republic: Senate approves income tax treaty with Argentina
The Czech Republic Senate has approved the ratification of the income and capital tax treaty with Argentina on 30
Read More
Argentina, France: Tax treaty protocol takes effect
The amending protocol to the 1979 income and capital tax treaty between Argentina and France comes into force on 22
Read More
Argentina: ARCA extends tax return deadline for individuals
Argentina’s tax authority, Customs Revenue and Control Agency (ARCA), announced an extension for individual income
Read More
Argentina clarifies RIMI eligibility, investment requirements
Argentina’s Revenue and Customs Control Agency (ARCA) has published new FAQs clarifying how taxpayers can qualify for
Read More