Argentina: Guidance for taxpayers to mitigate freely available balances in income tax collection regime
General Resolution No. 5322/2023 was issued to mitigate freely available balances in income tax collection regime
Guidance for taxpayers to mitigate freely available balances in income tax collection
General Resolution No. 5322/2023 (2 February 2023) provides that in order to mitigate the formation and/or accumulation of freely available balances in favor of the taxpayer, the taxpayer may oppose the certificate of exclusion or income exemption provided for in General Resolution No. 830, in the framework of the income tax collection regime, applicable to definitive export operations for consumption established in General Resolution No. 3577.
General Resolution No. 5322/2023 is effective 2 February 2023.
Read a February 2023 report (Spanish) prepared by the KPMG member firm in Argentina
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