On 22 September 2026, the Secretary of Public Revenue (SIP) issued Resolution No. 19/2026 (Letter D), removing Avex S.A. and Granja Tres Arroyos S.A.C.A.F. e Industrial from the registry of withholding and perception agents for the Gross Income Tax (Ingresos Brutos). The resolution modifies Annexes I and II of Resolution No. 2023/D-00000045 and its amendments. Additionally, the resolution explicitly states that these entities shall not act as perception agents for the Meat Commercialization Perception Regime established in Chapter V of the same resolution. The measure takes effect from the date of publication in the Official Bulletin.
Key Takeaways
- Immediate Cessation of Withholding Obligations: Avex S.A. and Granja Tres Arroyos must immediately cease acting as withholding and perception agents for Gross Income Tax across all operations.
- Meat Sector Perception Exemption: The resolution specifically revokes their designation as perception agents for the specialized Meat Commercialization Regime, affecting supply chain tax collection.
- Compliance Verification Required: Counterparties and tax advisors should update their agent verification databases (SIFERE Web) to prevent erroneous withholdings or perceptions on transactions with these entities.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement