New “Registry of Commercial Debt for Imports and Foreign Suppliers”

Joint General Resolution 5466/2023 was published in the Official Gazzette on December 26, 2023. Sections 10, 11, and 12 establish the creation of a registry of sworn statements known as “Registry of Commercial Debt for Imports and Foreign Suppliers.”

Regarding goods, the Resolution includes all import transactions prior to December 13, 2023. Among these are definitive and temporary imports, Argentine System of imports (SIRA) declarations exempted from the general import payment regime, and special declarations (e.g., courier regime imports).

Debtors may file their sworn statements—which will be binding for them—according to the specifications in the Federal Tax Authority’s website within the deadline of 15 calendar days due on January 11, 2024. After then, no new sworn statements may be filed.

Those who canceled their debts with foreign suppliers by other means requiring no access to the FX market may also file their sworn statements mentioning so, to show compliance with their payment obligations.

Sworn statements may not be modified. They may, however, be annulled and replaced for another statement if the applicant finds an involuntary error within three days of the first filing.

Those that fail to timely file their sworn statements or that are found to have filed false or altered data will not be able to apply for the payment mechanisms available and will be subject to further evaluation once the import payment situation is stabilized.