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By resolutions 4400 and 4401, until December 31, 2020, a duty of 12% was fixed, which may not exceed $4 for each US dollar of the taxable value.
The regulations provide that micro and small businesses are exempted from tax if their annual turnover is less than US$600,000 and if they exceed that ceiling they will pay the surplus tax.
Similarly, this group of companies must not file an affidavit if in the tax period it has not yet exceeded the fixed limit.
The taxable value arises from the e-class electronic vouchers issued by services export operations, without regard to those generated by exports made to the special customs area -Tierra del Fuego - and free zones.
Taxpayers must enter the “System of Tax Accounts” service on the AFIP website and choose the option “Conformation of Export Rights”, with a minimum Security Level 2 tax key.
There you will see the affidavit in which they must confirm the data submitted by the system and the payment must be made within 15 working days of the monthly period after export.
“However, taxpayers who have exported services abroad for less than $2 million a year will be granted a payment period of 45 additional running days, without interest,” said AFIP in a statement released today.
Payment may be made through the use of the AFIP Electronic Wallet or by electronic transfer of funds with an electronic payment flyer, and on the other hand, may not be paid by means of payment facilities plans.
Publication Date: 24/01/2019
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