{"id":10222,"date":"2023-07-24T16:56:33","date_gmt":"2023-07-24T19:56:33","guid":{"rendered":"https:\/\/allende.com\/sin-categorizar\/nuevas-operaciones-alcanzadas-con-el-impuesto-pais-07-24-2023\/"},"modified":"2025-05-21T12:29:42","modified_gmt":"2025-05-21T15:29:42","slug":"nuevas-operaciones-alcanzadas-con-el-impuesto-pais","status":"publish","type":"post","link":"https:\/\/allende.com\/en\/tax\/nuevas-operaciones-alcanzadas-con-el-impuesto-pais-07-24-2023\/","title":{"rendered":"NEW OPERATIONS SUBJECT TO &#8220;PAIS&#8221; TAX"},"content":{"rendered":"<p class=\"s10\"><span class=\"s7\">On July 24,<\/span><span class=\"s7\">4<\/span><span class=\"s7\"> 2023,<\/span><span class=\"s7\"> the Executive Branch Decree No. 377\/2023 was published, incorporating new operations subject to the PAIS Tax <\/span><span class=\"s7\">(Spanish acronym for \u201c<\/span><span class=\"s7\"> Por una Argentina Inclusiva y Solidaria\u201d) established<\/span><span class=\"s7\"> in year 2019 <\/span><span class=\"s7\">by Law No. 27,541. This extension now includes the import of goods and services.<\/span><\/p>\n<p class=\"s10\"><span class=\"s7\">The PAIS Tax was initially implemented with the primary objective of applying to foreign currency purchases for savings, credit and debit card expenses, as well as international tourism and transportation services. Its aim was to indirectly and artificially increase the final exchange rate applicable to these transactions.<\/span><span class=\"s7\"> Subsequently, with the same underlying objective, a withholding tax regime for Income Tax and\/or Personal Assets Tax was established by the Federal Tax Authority\u2019s (\u201cAFIP\u201d)General Resolution No. 4815\/2020.<\/span><\/p>\n<p><strong>New operations subject to \u201cPAIS\u201d TAX<\/strong><\/p>\n<p><span class=\"s7\">With the modifications introduced by Decree No. 377\/2023, the application of the PAIS Tax is now extended to include productive and commercial operations as well. The following cases are subject to the PAIS Tax at the specified rates:<\/span><\/p>\n<ol>\n<li><span class=\"s7\"><span class=\"s7\">At a rate of <span class=\"s14\">25%<\/span>, for the purchase of foreign currency for the <strong><span class=\"s14\">acquisition of the following services abroad:<\/span><\/strong><br \/>\n<\/span><\/span><\/p>\n<div class=\"s17\"><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022 Maintenance and Repairs<\/span><span class=\"s7\"><br \/>\n<\/span><\/div>\n<div><span class=\"s16\">\u2022 Postal and Courier Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Construction Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Insurance Premiums<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Insurance Claims<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Auxiliary Insurance Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Financial Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Telecommunication Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022 <\/span><span class=\"s7\">Information Technology Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Information Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Charges for the use of Intellectual Property<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Research and Development Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022 Legal, Accounting, and Management Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Advertising, Market Research, and Public Opinion Polling Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Architectural, Engineering, and Other Technical Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Operating Leasing Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Trade-related Services<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Other Business Services<\/span><\/div>\n<div class=\"s19\"><span class=\"s18\">\u2022<\/span> <span class=\"s7\">Audiovisual and Related Services<\/span><\/div>\n<\/li>\n<li><span class=\"s7\">At a tax rate of <strong><span class=\"s14\">7.5%,<\/span><\/strong> for the purchase of foreign for the acquisition of <strong><span class=\"s14\">freight and other transportation<\/span><\/strong>services related to the import or export of goods, or their acquisition within the country when provided by non-residents;<\/span><\/li>\n<li><span class=\"s7\"><span class=\"s7\">At a tax rate of <strong><span class=\"s14\">7.5%<\/span><\/strong>, for the purchase of foreign currency for the i<strong><span class=\"s14\">mport of goods classified<\/span><\/strong> under the Common Nomenclature of MERCOSUR, with the exception of:<br \/>\n<\/span><\/span><\/p>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Specific products related to hydrocarbons;<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">Supplies and intermediate goods linked<\/span> <span class=\"s7\">to the basic food basket<\/span><span class=\"s7\">; and<\/span><\/div>\n<div class=\"s17\"><span class=\"s16\">\u2022<\/span> <span class=\"s7\">G<\/span><span class=\"s7\">oods related to energy generation<\/span><span class=\"s7\">.<\/span><\/div>\n<\/li>\n<\/ol>\n<p class=\"s12\"><strong><span class=\"s11\">Application of the \u201cAdditional Tax\u201d withholding of General Resolution No. 4815 and new advance payment for \u201cPAIS\u201d Tax<\/span><\/strong><\/p>\n<p>Through General Resolution AFIP No. 5393, the additional withholding on account of Income Tax and\/or Personal Assets Tax, as established by General Resolution No. 4815\/2020, was excluded from the newly incorporated operations. Therefore, onlysome luxury goods imports, as foreseen in subsection b) of article 13 bis of Decree No. 99\/2019, will remain subject to the 45% withholding.<\/p>\n<p><span class=\"s7\">Furthermore, Decree No. 377\/2023<\/span><span class=\"s7\">\/2023<\/span><span class=\"s7\"> includes an authorization to AFIP to <\/span><span class=\"s7\">establish an advance payment for the \u201cPAIS\u201d Tax of up to 95% <\/span><span class=\"s7\">for importation of goods.<\/span> <span class=\"s7\">This new advance payment of the \u201cPAIS\u201d Tax, regulated by General Resolution AFIP No. 5393, will be applicable only to import operations and will be the responsibility of the importers. <\/span><span class=\"s7\">These will be required to pay this advance payment at the time of declaring the import destination, along with any duties, fees, and other taxes applicable to the import.<\/span><\/p>\n<p><strong>Entry into force and further regulations<\/strong><\/p>\n<p><span class=\"s7\">Decree<\/span> <span class=\"s7\">No. 377\/2023<\/span> <span class=\"s7\">provides<\/span> <span class=\"s7\">that it will be applicable to all<\/span> <span class=\"s7\">foreign currency purchases made from the date of its publication<\/span> <span class=\"s7\">(i.e., July 24, 2023).<\/span><\/p>\n<p><span class=\"s7\">However, considering the need for collection agents to adapt their systems, it is expected that the regulatory authority will issue further regulations with details on the implementation of the new measures and determining the means <\/span><span class=\"s7\">of tax <\/span><span class=\"s7\">payment for all transactions carried out during this period.<\/span><\/p>\n<p><span class=\"s7\">Likewise, it will be essential for the regulations to provide clarity on the scope of the services imports included within the concept of<\/span> <span class=\"s7\">\u201cOther Business Services\u201d<\/span> <span class=\"s7\">given the vagueness of such wording.<\/span><\/p>\n<h6><em>This report cannot be considered as legal or any other kind of advice by Allende &amp; Brea.<\/em><\/h6>\n","protected":false},"excerpt":{"rendered":"<p>On July 24,4 2023, the Executive Branch Decree No. 377\/2023 was published, incorporating new operations subject to the PAIS Tax (Spanish acronym for \u201c Por una Argentina Inclusiva y Solidaria\u201d) established in year 2019 by Law No. 27,541. This extension now includes the import of goods and services. The PAIS Tax was initially implemented with [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":10214,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[60],"tags":[],"class_list":["post-10222","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEW OPERATIONS SUBJECT TO &quot;PAIS&quot; TAX - Allende &amp; Brea - Estudio Jur\u00eddico<\/title>\n<meta name=\"description\" content=\"On July 24,4 2023, the Executive Branch Decree No. 377\/2023 was published, incorporating new operations subject to the PAIS Tax (Spanish acronym for \u201c Por\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/allende.com\/en\/tax\/nuevas-operaciones-alcanzadas-con-el-impuesto-pais-07-24-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEW OPERATIONS SUBJECT TO &quot;PAIS&quot; 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