On Apr. 22, ARG Tax issued rules on reimbursement regulations.
ARG Tax issued General Resolution 5502/2024, to make an amendment to Resolution 3.571, which governs the reimbursement for diplomatic missions and diplomats.
It established requirements, formalities and other conditions that must be met by permanent diplomatic missions, diplomats, consular agents, other representatives.
Background
Through Resolution 3.571 (DGI) requirements were set to request reimbursement of the value added tax (VAT) billed to diplomats for goods, works, locations, services.
In accordance with the tax benefit per article 46 of the Value Added Tax Law of 1997.
Amendment Highlights
Changed the amount in article 2 of Resolution 3.571 from $10,000 pesos to $200,000.
This is the amount in receipts of certain expenses that must accompany refund request
The change was made per authority granted in article 7 of Decree 618 of Jul. 1997.
Effectiveness
This Resolution will come into force on the day of its publication in the official gazette.
