On Sep. 2, ARG GVT issued rules on electronic challenge brief filling.
ARG INS published Resolution 5557/2024 regarding electronic challenge brief filling.
Background
The Customs Code law outlines procedures for challenging customs tax assessments.
Article 1056 allows electronic submittal of challenge briefs as specified by regulations.
Aims to digitize, simplify customs processes to enhance transparency, speed, quality.
It is appropriate to implement Customs Code challenge procedure by electronic means.
Against those supplementary tax settlements made as a result of a value adjustment.
Provisions
Implement optional procedure of challenge through electronic means provided for in the Customs Code for the challenges against the supplementary settlements of taxes.
In accordance with provisions of the approved Annex that forms part of this document.
Operational procedures named Authorization of appeal of challenge; Presentation of appeals to challenge supplementary charges; Hearing of the file; are available online.
On the Presentation of appeals to challenge of supplementary charges ARG GVT site.
Effectiveness
This general resolution enters into force 5 days after publication in the official gazette.
