The AFIP grants a special term until 17/4/2017 only to fulfill the formal obligation to present the documentation related to money laundering –L. 27260, Tít. I, Book II-, provided that on 31/3/2017 the express intention of externalization of goods is manifested complying with the following requirements:
– The payment of the totality of the corresponding special tax has been made
– The funds to the acquisition of public securities have been affected or have been subscribed or acquired quotas shares of common funds of investment – compare with the alternatives in force in L. 27260, art. 42-.
The express manifestation of the desire to externalize goods must be made through the service “Law 27260 – Voluntary and exceptional declaration of goods in the country and abroad”, available on the AFIP website, and will not be admitted in any case the extension of the tax base declared on 3/31/2017.