According to the meetings held by our president Gustavo Hani and the team of leaders and advisors of FAEVYT with different representatives and governmental entities involved in the application of the Country Tax, having met repeatedly with both Minister Matías Lammens and with other authorities of the Ministry of Tourism and Sports of the Nation, with the representatives of AFIP, among other entities and referents involved, we have managed to agree and advance at different points in terms of the application of the sanctioned law, always with the sole purpose of responding specific to the needs of our sector.
In this regard, we inform that:
1.- The operations arranged before December 23 are not reached. Nor are the unpaid balances corresponding to these operations, to the extent that collections have been made prior to December 23, 2019.
2.- On the transactions arranged as of December 23, 2019, the 30% perception shall apply.
3.- It will be applied only to operations carried out with residents. It will not proceed in the case of non-residents.
4.- It will be applied exclusively to collections made in pesos, whatever the means of payment. It will not proceed when it is charged in foreign currency. When it is charged in pesos and foreign currency, it will be applied to the proportion charged in pesos.
5.- It will be applicable to the net amount of services abroad (not computable VAT law) included in the relevant operation.
6.- When international transport services are included in the operation, the travel agent must collect the discriminated perception on the invoice or equivalent document issued by the transporter who is responsible for that perception.
7.- The perceptions made by the travel agent must be entered into the treasury through the SICORE. The deadlines for admission will be extended by AFIP. We will be informing the new deadlines immediately that are in our knowledge.
8.- In the case of installment operations, the perception would be implemented in each installment. We will be informing when this methodology is in our knowledge.
9.- For the perceptions not made or made in default, the acquirer must enter them directly into the treasury.
10 .- For the perceptions made in excess or in cases that do not apply, the perception agent must reintegrate it to the acquirer. This refund may be compensated in the relevant SICORE with the perceptions made.
11.- We will continue our efforts with the BCRA in order to clarify and make the operation more flexible, with the support of the Ministry of Sports and Tourism and Afip in the corresponding aspects. In the same way we will continue interacting with the transport companies with the same objective of clarifying and making possible as much as possible.
12.- We will be informing any modification that may occur to the description made in the previous eleven points as soon as they are in our knowledge.
The points detailed previously are the result of the negotiations and efforts that our Federation carried out with the different actors involved in the application of the 'Country Tax' law, efforts that have resulted in concrete responses that bring certainty to our sector in a complex context. like the current one
Once again FAEVYT shows its capacity and union representation with facts, not with words and empty transcendents. Our commitment is to defend the Argentine travel and tourism companies and we do so with each management we undertake.
Regarding the income periods of the perceptions (point 7 of the statement issued yesterday) FAEVYT clarifies that, as long as they are not modified, those established in the RG 4659 remain in effect: that is, the perceptions made until 7 January will be considered entered on term until January 20 and those made between January 8 and 15 will be entered with expiration January 18, which is passed to Monday January 20.
Regarding point 8 of quota transactions, the regulations that implement it must also be awaited.
We will keep you updated.