According to COMERCIO Y JUSTICIA, on July 15th, the Argentine Federal Public Revenue Administration (AFIP) announced the approval of a new application procedure called "Internal and Emergency Tax on Cigarettes - 6th Edition" on July 12th. This provision will be used by manufacturing companies and cigarette importers to determine internal taxes and emergency surcharges, while reporting monthly changes in stamps and fiscal control tools, which must be attached to each package or container sold.
According to General Resolution 5524/24-AFIP, the approval of the new procedure is in order to adapt to the modifications of Article 15 of the National Tax Law by Chapter VIII (Fiscal Measures for Fairness and Quality Adjustment) of Law No. 27,742. The modification increases the applicable tax rates on cigarettes and eliminates the minimum tax amount. Additionally, through General Resolution No. 2,445 and its amendments and supplementary documents, a procedure has been established for identifying and paying internal taxes on cigarettes and emergency additional taxes on cigarettes.
In addition, the new version of the program also takes into account intervention measures from the legislature and legal affairs, collection, oversight, taxpayer services, as well as the Systems and Telecommunications Department; this initiative by the Argentine Federal Public Revenue Administration aims to improve the efficiency and transparency of tax management, ensuring the smooth implementation of cigarette tax policies. With the approval of the new program, Argentina's cigarette tax system will become more modern and efficient.
According to reports, the new procedure will take effect the day after it is published in the official bulletin. It is worth noting that the application "Internal and Additional Emergency Tobacco Tax - 4th Edition" will continue to be valid for preparing sworn declarations during the accounting period prior to the enforcement of Law No. 27,742, the "Argentinean Freedom Foundation and Starting Point Act".
We welcome news tips, article submissions, interview requests, or comments on this piece.
Please contact us at info@2firsts.com, or reach out to Alan Zhao, CEO of 2Firsts, on LinkedIn
Notice
1. This article is intended solely for professional research purposes related to industry, technology, and policy. Any references to brands or products are made purely for objective description and do not constitute any form of endorsement, recommendation, or promotion by 2Firsts.
2. The use of nicotine-containing products — including, but not limited to, cigarettes, e-cigarettes, nicotine pouchand heated tobacco products — carries significant health risks. Users are responsible for complying with all applicable laws and regulations in their respective jurisdictions.
3. This article is not intended to serve as the basis for any investment decisions or financial advice. 2Firsts assumes no direct or indirect liability for any inaccuracies or errors in the content.
4. Access to this article is strictly prohibited for individuals below the legal age in their jurisdiction.
Copyright
This article is either an original work created by 2Firsts or a reproduction from third-party sources with proper attribution. All copyrights and usage rights belong to 2Firsts or the original content provider. Unauthorized reproduction, distribution, or any other form of unauthorized use by any individual or organization is strictly prohibited. Violators will be held legally accountable.
For copyright-related inquiries, please contact: info@2firsts.com
AI Assistance Disclaimer
This article may have been enhanced using AI tools to improve translation and editorial efficiency. However, due to technical limitations, inaccuracies may occur. Readers are encouraged to refer to the cited sources for the most accurate information.
We welcome any corrections or feedback. Please contact us at: info@2firsts.com
