URY Tax published DGI Resolution 2143/024 re authorization for transferring credit certificates issued for cancellation of own tax obligations via simplified mechanism.
Highlights
Applicable to agricultural producers with Type A credit certificates in national currency, originated from the agricultural activity, for credits generated until Jun. 30, 2024.
They may even transfer them to suppliers of goods and services, such as banks; autonomous entities and decentralized services; as well as insurance companies.
Transfer materialized through replacement of certificates by type C credit certificates.
Maximum amount transferred by agricultural producer may not exceed $2,500,000.
Effectiveness
The deadline to apply for the transfer of certificates will expire on Feb. 28, 2025.
