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LATIN AMERICA: "General Summary of Labor Rights in Mexico, Brazil, Argentina, Chile, Colombia, and V

LATIN AMERICA: "General Summary of Labor Rights in Mexico, Brazil, Argentina, Chile, Colombia, and Venezuela" report. 18-page report by Baker & McKenzie.

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back to index backLATINtalk April,  2017


Argentina: Government Extends Tax Amnesty to Cover Customs Debts

Resolution AFIP 4007-E amended some regulations regarding the tax amnesty regime applicable to customs offenses and charges:

All additional charges corresponding to import and export duties and fines arising out of infringements occurring up to 31 May 2016 fall within the scope of the tax amnesty. Under the prior regulation, the tax amnesty only covered claims formally notified to the taxpayer until 31 May 2016. Now, it covers events notified after 31 May 2016 but resulting from taxable events or violations committed before that date.

It further states that material violations are "those set forth, among others, in Articles 954, paragraph a), 965, paragraph b), 966, -when a tax exemption is granted-, 970, 971, 973, 985, 986 and 987 of Law No. 22415." Although the Law does not expressly refer to the offenses set forth in paragraphs b) and c) of Article 954 of the Customs Code, we think that they should be considered under the among others umbrella term of the Law.

Source: Baker McKenzie - GAI



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