ARG GVT Customs Tax Assessments


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.

Regulators ARG GVT
Entity Types Bank
Reference OG, 9/2/2024; RESOG-2024-5557-E-AFIP-AFIP, 8/29/2024;
Functions Compliance; Financial; Legal; Risk; Treasury
Countries Argentina
Category Central Government
State
Products Banking
Regions Am
Rule Type Final
Rule Date 9/2/2024
Effective Date 9/7/2024
Rule Id 224515
Linked to N/A
Reg. Last Update 9/2/2024
Report Section International

Last substantive update on 09/04/2024