Argentina Gazettes Resolution on VAT Declaration Procedures for Specific Taxpayers

The Argentine Official Gazette Oct. 24 published General Resolution No. 5591/2024, on VAT declaration procedures for taxpayers supplying goods or leasing services that don’t require the entry of specific data, or are related to areas such as promoted companies, agriculture, and export operations. The resolution includes measures requiring these taxpayers to: 1) submit the “F2002 VAT by Activity” monthly sworn declaration, found on the Tax Agency’s “My WEB Applications” webpage, by electronic data transfer; and 2) rectify the “Digital VAT Book” generated for the same monthly period, if there are changes in the previously registered tax debit or credit. The ...