Today, ARCA General Resolution No. 5868/2026 was published in the Official Gazette, extending until 31 December 2026 the exemption from the payment of VAT withholding and advance Income Tax withholding applicable to certain import transactions, as determined by the relevant tariff classifications.
By way of background, General Resolution No. 2,281, as amended, established the Income Tax withholding regime applicable to definitive imports of goods, while General Resolution No. 2,937 implemented an analogous withholding mechanism for Value Added Tax (VAT).
Subsequently, General Resolution No. 5,490 introduced, on a temporary basis, an exemption from these withholding regimes for certain imports of essential goods, initially for a period of one hundred and twenty (120) days. Thereafter, General Resolution No. 5,501 broadened the scope of the measure by introducing an additional exemption applicable to imports of production inputs by micro, small and medium-sized enterprises (MSMEs) holding a valid MSME certificate.
The effectiveness of these benefits has been extended on several occasions, with the most recent extension scheduled to expire on 30 June 2026. In light of the imminent expiration of such period, ARCA has now resolved to further extend the exemption until 31 December 2026.
This measure represents a positive development for importers, as it reduces the financial cost associated with import transactions, in line with the economic policy being pursued by the National Administration.