ANNOUNCED AS TEMPORARYNo
Tax-based export incentive
On December 22, 2016, the Federal Public Revenue Administration of Argentina adopted General Resolution 3962/2016 creating the Customs Credit Disposition Request (i.e. Solicitud Disposición de Créditos Aduaneros), an application that allows exporters to settle tax and customs obligations through credits from export operations.
In order to do so, they must provide evidence of liquid and enforceable payables from tax, social security and customs obligations.
The system differentiates between exporters with annual exports under USD 2 million and the rest. In the first case, once payables have been cancelled the remaining quantity can be transferred to the customs collection account to settle future customs obligations; converted into an electronic bond valid for future tax obligations; or transferred to the exporter’s bank account. In the other cases, the remaining amount is transferred to the exporter’s bank account.
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