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 overpayment.
This Resolution repeals RG 5339, which suspended withholding tax and VAT on certain imported goods until 30 June 2025.
As a result, certificates for non-collection of these taxes (RG 2281 and RG 2937) will be reinstated, effective 1 March 2025.