2023-07-31 16:33:21
Among the measures announced by the Minister of Economy, changes were implemented in the application of the PAIS tax (created by Law 27,541), through Decree No. 377 of July 23, 2023, the National Executive Power, modified article 13 bis of the Decree No. 99/19, and incorporated new operations to the scope of the aforementioned tax, setting the rates applicable in each case.
The aforementioned decree established the inclusion within the PAIS tax of various types of services such as financial services, insurance services, construction services, telecommunications services, computer services, information services, postal and courier services, research and development services, accounting and managerial legal services, technical engineering services, other services business among others.
About these concepts the PAIS tax must be paid at a rate of 25% at the time of making the payment abroad. In the case of freight services, a rate of 7.5% was established, which can also be canceled at the time of making the payment abroad.
- 7,5%
- It is the rate of the COUNTRY Tax that must be paid when making the payment of goods abroad.
Regarding the import of goods, new PAIS tax rates are established for certain goods but the most significant thing is that the payment and settlement methodology was changed. Previously, payment was established at the time of accessing the free and single exchange market, while Now an advance of 95% was arranged at the time of dispatch to the market.
Then when the Central Bank is asked for the foreign currency to pay the foreign supplier, will proceed to take the payment on account paid in the dispatch to place and thus cancel the remaining 5% of the tax COUNTRY.
With regard to goods, it was incorporated with a rate of 7.5% for the importation of merchandise included in the Mercosur Common Nomenclature (NCM).with the exception of: (i) those whose tariff positions of luxury goods, (ii) inputs and intermediate goods directly linked to products of the basic food basket as established by the Ministry of Economy, and (iii) other goods linked to power generation.
- 25%
- It is the rate of the COUNTRY Tax that must be paid at the time of making the payment of services abroad.
The imports reached include i) the definitive import destinations for consumption, including those that are perfected in the Province of Tierra del Fuego, Antarctica and the South Atlantic Islands; ii) the introduction of the merchandise to the free zone area, including the one corresponding to the Province of Tierra del Fuego, Antarctica and South Atlantic Islands; and (iii) temporary import suspensive destinations, except that the price of the transaction that originated the import is paid following the settlement of the foreign currency for the final export for consumption related to it or that is financed with a pre-financing or advance payment. of the outside.
In this sense, the imports of goods reached at the rate of 7.5% must enter a tax at the time of importation of 7.125% and those of luxury goods whose aliquot is 30% must enter 28.5%.
Besides, the rate of the PAIS tax for the purchase of foreign currency for hoarding was increased to the rate of 45% of the PAIS tax.
With regard to the importation of goods, the most significant thing is that the payment and settlement methodology was changed.
Likewise, they are excluded from the income of the payment on account import operations that are registered with currency transfer by a third party and those that enter through a PSP/Courier provider.
No doubt these new provisions imply an additional cost for imported products since the tax thus does not imply a payment on account of profits or personal assets.
Cr. Parrilli Federico (CHINNI, SELEME, BUGNER AND ASOC.).
1690821865
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