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 and Czech Republic end tax treaty talks
March 18, 2025
Argentina and the Czech Republic officials have concluded the income tax treaty on 14 March 2025. This follows after officials from both countries met from 11 to 14 March 2025 to negotiate their first-ever income tax treaty. This agreement
Read More Argentina introduces VAT and income tax withholding for mining
March 14, 2025
Argentina’s tax authority has issued General Resolution 5663/2025, which amends General Resolution 5333 on 10 March 2025. General Resolution No. 5333 introduced the "Fiscal Registry of Mining Activities," creating withholding regimes for
Read More Argentina, Czech Republic begin first round of tax treaty talks
March 07, 2025
Argentina and the Czech Republic will meet from 11-14 March 2025 to initiate negotiations for their first-ever income tax treaty. This agreement seeks to eliminate double taxation on income and capital between the two countries while combating
Read More Argentina cuts late tax payment interest rates
March 06, 2025
Argentina has reduced late tax payment interest rates and fixed them from 1 March 2025. The compensatory interest rate drops to 4.0% per month (from 7.26%) and the punitive rate to 5.0% per month (from 8.38%). Tax refunds will accrue interest at
Read More Argentina: Withholding tax and VAT exemptions on imports ends on March 2025
March 05, 2025
Argentine tax authority (ARCA) has issued General Resolution (RG) 5655/2025 on 28 February 2025. Advance income tax (6%) and VAT (up to 20%) are usually collected on imported goods, though taxpayers can apply for an exclusion certificate to avoid
Read More Argentina to cut auto and motorcycle excise tax
February 03, 2025
Argentina’s economy minister Luis Caputo announced on an X post a major tax reduction on luxury cars and motorcycles in Argentina on 28 January 2025. This initiative is designed to make high-end vehicles more affordable while boosting demand in
Read More