• Login
    • Advanced search
    • Title
    • Channel
    • Module
  • Home
  • Client Solutions
    • Digital Transformation
    • Energy Transition
    • Supply Chains
    • Sustainability and ESG
    • Workforce Redesign
  • Sectors
    • Consumer Goods & Retail
    • Energy, Mining & Infrastructure
    • Financial Institutions
    • Healthcare & Life Sciences
    • Industrials, Manufacturing & Transportation
    • Technology
  • Learning Resources
    • Podcasts
    • Video Chats
    • Webinars
  • Area of Law
    • Antitrust & Competition
    • Artificial Intelligence
    • Banking & Finance
    • Capital Markets
    • Cybersecurity & Data Privacy
    • Data & Technology
    • Dispute Resolution
    • Employment & Compensation
    • Environment & Climate Change
    • Financial Services Regulatory
    • Inclusion, Diversity & Equity
    • Intellectual Property
    • International Commercial & Trade
    • Investigations, Compliance & Ethics
    • Mergers & Acquisitions
    • Pensions
    • Private Equity
    • Projects
    • Real Estate
    • Restructuring & Insolvency
    • Tax
  • Location
    • International

    • International
    • Asia Pacific

    • Australia
    • China
    • Hong Kong
    • Indonesia
    • Japan
    • Malaysia
    • Myanmar
    • South Korea (Korea, Republic of)
    • Singapore
    • Taipei
    • Thailand
    • Philippines
    • Vietnam
    • EMEA

    • Austria
    • Bahrain
    • Belgium
    • Czech Republic
    • Egypt
    • EU
    • France
    • Germany
    • Hungary
    • Italy
    • Kazakhstan
    • Luxembourg
    • Morocco
    • Netherlands
    • Poland
    • Portugal
    • Qatar
    • Russian Federation
    • Saudi Arabia
    • South Africa
    • Spain
    • Sweden
    • Switzerland
    • Türkiye
    • Ukraine
    • United Arab Emirates
    • United Kingdom
    • North America

    • Canada
    • United States
    • Latin America

    • Argentina
    • Brazil
    • Colombia
    • Chile
    • Mexico
    • Peru
    • Venezuela
Baker McKenzie InsightPlus Home
      • Title
      • Channel
      • Module
    • Hit ENTER to search in content
    • Advanced search
    • Login
  • Home
  • Client Solutions
    • Digital Transformation
    • Energy Transition
    • Supply Chains
    • Sustainability and ESG
    • Workforce Redesign
  • Sectors
    • Consumer Goods & Retail
    • Energy, Mining & Infrastructure
    • Financial Institutions
    • Healthcare & Life Sciences
    • Industrials, Manufacturing & Transportation
    • Technology
  • Learning Resources
    • Podcasts
    • Video Chats
    • Webinars
  • Area of Law
    • Antitrust & Competition
    • Artificial Intelligence
    • Banking & Finance
    • Capital Markets
    • Cybersecurity & Data Privacy
    • Data & Technology
    • Dispute Resolution
    • Employment & Compensation
    • Environment & Climate Change
    • Financial Services Regulatory
    • Inclusion, Diversity & Equity
    • Intellectual Property
    • International Commercial & Trade
    • Investigations, Compliance & Ethics
    • Mergers & Acquisitions
    • Pensions
    • Private Equity
    • Projects
    • Real Estate
    • Restructuring & Insolvency
    • Tax
  • Location
    • International

    • International
    • Asia Pacific

    • Australia
    • China
    • Hong Kong
    • Indonesia
    • Japan
    • Malaysia
    • Myanmar
    • South Korea (Korea, Republic of)
    • Singapore
    • Taipei
    • Thailand
    • Philippines
    • Vietnam
    • EMEA

    • Austria
    • Bahrain
    • Belgium
    • Czech Republic
    • Egypt
    • EU
    • France
    • Germany
    • Hungary
    • Italy
    • Kazakhstan
    • Luxembourg
    • Morocco
    • Netherlands
    • Poland
    • Portugal
    • Qatar
    • Russian Federation
    • Saudi Arabia
    • South Africa
    • Spain
    • Sweden
    • Switzerland
    • Türkiye
    • Ukraine
    • United Arab Emirates
    • United Kingdom
    • North America

    • Canada
    • United States
    • Latin America

    • Argentina
    • Brazil
    • Colombia
    • Chile
    • Mexico
    • Peru
    • Venezuela
  1. Tax
  2. Argentina: General Resolution No. 5440/2023: Extension of the benefits for companies that subscribe to price agreements

Argentina: General Resolution No. 5440/2023: Extension of the benefits for companies that subscribe to price agreements

03 Nov 2023    1 minute read
    • Share by email
    • Share on
    • Twitter
    • LinkedIn
    • Facebook
    • Google plus
    • Get link
    • Get QR Code
    • Download
    • Print

In brief

General Resolution No. 5440/2023 of the Federal Tax Administration (AFIP) extended until 31 December 2023 the benefits set forth by General Resolution No. 5414/2023 of the AFIP granted companies that enter into price agreements — or adjust the existing ones — with the secretary of commerce.


Contents

In depth

General Resolution No. 5440/2023 of the AFIP, published on 1 November 2023, extended until 31 December 2023 the benefits, exemptions and extensions granted by General Resolution No. 5414/2023 for companies that enter into price agreements -or adjust existing ones- with the secretary of commerce.

The following benefits were extended until 31 December: 

  • The suspension until 31 December of the payment of some charges (PAIS tax) that may apply to the import of goods included in the tariff item numbers to be established by the Ministry of Economy.
  • Special regime of payment facilities to cancel export duties related to certain goods, exported by operations registered between 4 September and 31 December 2023, inclusive. The payment plan will have a financing rate of 5.91% and a maximum of six monthly installments to be paid as of March 2024.
  • Beneficiaries that register definitive imports by certain tariff positions of the Common Nomenclature of Mercosur will be authorized to request certificates of non-perception of VAT when these generate a balance in favor of the tax in a sustained manner. Likewise, they will be able to use in the mentioned import operations the certificates of non-perception of income tax.
  • The due dates for VAT and social security contributions have been extended for the fiscal periods of August, September, October, November and December 2023. Payments may be made until 7 March 2024 in the case of contributions and until 20 March 2024 in the case of VAT.

Click here to read the Spanish version.

Contact Information
Martín Barreiro
Partner
Buenos Aires
Read my Bio
martin.barreiro@bakermckenzie.com
Esteban Ropolo
Partner
Buenos Aires
Read my Bio
esteban.ropolo@bakermckenzie.com
Victoria Acevedo Freixas
Attorney at law
Buenos Aires
victoria.acevedo@bakermckenzie.com
Bernardo Trueba
Attorney at law
Buenos Aires
bernardo.trueba@bakermckenzie.com

Copyright © 2025 Baker & McKenzie. All rights reserved. Ownership: This documentation and content (Content) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms). The Content is protected under international copyright conventions. Use of this Content does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion: All Content is for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulations and practice are subject to change. The Content is not offered as legal or professional advice for any specific matter. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any Content. Baker McKenzie and the editors and the contributing authors do not guarantee the accuracy of the Content and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the Content. The Content may contain links to external websites and external websites may link to the Content. Baker McKenzie is not responsible for the content or operation of any such external sites and disclaims all liability, howsoever occurring, in respect of the content or operation of any such external websites. Attorney Advertising: This Content may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Content may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. Reproduction: Reproduction of reasonable portions of the Content is permitted provided that (i) such reproductions are made available free of charge and for non-commercial purposes, (ii) such reproductions are properly attributed to Baker McKenzie, (iii) the portion of the Content being reproduced is not altered or made available in a manner that modifies the Content or presents the Content being reproduced in a false light and (iv) notice is made to the disclaimers included on the Content. The permission to re-copy does not allow for incorporation of any substantial portion of the Content in any work or publication, whether in hard copy, electronic or any other form or for commercial purposes.

Delete Comment ?

Are you sure want to delete comment ?

Get link
Embed
Share by email
Get QR Code

Scan this QR Code to share this content

  •  
  •  
  •  
HighQ
Copyright Baker McKenzie 2025 | Disclaimers | Supplemental Privacy Statement