The Federal Public Revenue Administration (AFIP) decided to exempt “temporarily"the perception of the Income Tax and Value Added Tax (VAT) on import operations of various types of inputs required by companies that have the ““MiPyME Certificate”.
This is established by the General Resolution 5501/2024 published this Tuesday (16.04.2024/XNUMX/XNUMX) in the Official Gazette, whose Attachments It details the merchandise subject to the suspension of these perception regimes, for purchases by companies in the productive sector categorized as microenterprises and small and medium-sized enterprises (MiPyME).
For this purpose, it will be applicable for the period of 120 days running from the publication of General Resolution (AFIP) 5490/2024, that is, from March 18, 2024.
The measure is intended to provide “continuity to the economic policy established by the National Administration aimed at reducing inflation,” according to the resolution.
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