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%.
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