VAT withholding system and electronic payments amended

November 19, 2021by TPA Global0

General Resolution 4633, issued by the tax authorities (Administración Federal de Ingresos Públicos, AFIP) and published in the Official Gazette of 21 November 2019, amends General Resolutions 140 and 4011 by excluding from the VAT withholding system normally applicable to credit cards those companies managing electronic payments on behalf of third parties. 

Effective date: 2019-2020

Source: IBFD

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