ARG Tax permanent objective is to establish mechanisms that simplify procedures and promote new technologies, promoting the use of different tax incentives, their control.
Guarantees agile, paperless administration, real time interaction with the databases.
To achieve said goals, implement web service CERTIVA, VAT Tax Credit Certificates.
Gradually will replace current procedures for VAT Tax Credit Certificates management.
Highlights
During the first stage, it is appropriate to implement management procedures of VAT Tax Credit Certificates issued within Incentive Regime for Large Investments (RIGI).
Beneficiaries must issue Tax Credit Certificate for each invoice or document received, to pay the total VAT amount invoiced and the corresponding collection of the same tax.
Issuance of certificate will proceed once systemic controls and validations have passed.
ARG Tax is currently reviewing various records, receipts, obligations, and data regimes implemented during previous administrations that could hinder process streamlining.
Effectiveness
General Resolution 5589/2024 shall come into force on Dec. 1, 2024.
