In brief

On 31 March 2023, the Federal Administration of Public Revenues and the Secretariat of Commerce issued Joint Resolution No. 5342/2023 through which they incorporated certain amendments to Joint General Resolution No. 5271/2022 related to the SIRASE affidavit.

In depth

On 31 March 2023, the Federal Administration of Public Revenues (AFIP) and the Secretariat of Commerce (SC) issued Joint Resolution No. 5342/2023 (“Resolution“) through which they incorporated certain amendments to Joint General Resolution No. 5271/2022 regarding the sworn statement required under the System of Imports of the Argentine Republic and Payments of Services Abroad (“SIRASE Statement“) (SIRASE).

In this regard, the Resolution provides for the following:

1. The SIRASE Declaration made through the SIRASE will have a term of 90 calendar days counted from the date on which the information was uploaded in the SIRASE.
2. The approved SIRASE Declaration shall be valid for a period of 30 calendar days, counted from the date on which it was approved.
3. The extension granted in accordance with the provisions of Section 12 of Resolution No. 523 dated 5 July 2017 of the SC, as amended, shall imply the automatic extension for the same term of the validity of the approved SIRASE Statement.
4. The AFIP and the SC shall issue a pronouncement within a term not exceeding 60 calendar days, counted from the uploading of the information in the SIRASE. However, the AFIP and the SC may extend the aforementioned term by the same amount of time, when the complexity of the matter so warrants.

The Resolution came into force on 1 April 2023.

Click here to access the Spanish version.