The Senate and Chamber of Deputies of the Argentine Nation assembled in Congress, etc. sanction with force of Law:
REGIME OF IMPORTATIONS FOR INVESTIGATIONS CIENTIFICO-TECNOLOGICALARTICLE 1 Extract from the payment of import duties and any other tax, tax, contribution, tariff or rate of customs character, created or created, excluding the retributive rates of services, the importation of goods made by the beneficiaries referred to in Article 2, under the conditions set out in Articles 3 and 4 of this Law and including the importation that originates in a non-internationally accepted transfer of property. ARTICLE 2 They are beneficiaries of the exemption referred to in Article 1:
(a) The agencies and entities of the National State, the provinces and the Autonomous City of Buenos Aires with specific competence in the execution of scientific or technological research.
(b) Public good entities covered by article 20, subparagraph (f) of the Vocational Tax Act (t. 1997), whose statutes attribute them specific competence for the execution of scientific or technological research.
In both cases, the agencies and entities concerned shall be registered, at the date of request, in the Register of Scientific and Technological Agencies and Entities to be carried out by the Secretariat for Technology, Science and Productive Innovation.Article 3 The exemption set out in Article 1 extends to all imports of living animals and products of the animal and plant kingdom, raw materials, semi-processed and processed products, machines, apparatus and equipment and their spare parts and accessories, which are carried out by the beneficiaries referred to in Article 2 as borrowers or acquirers in a onerous or free title, to be directly and exclusively affected by the scientific or technological research they carry out.
Property imported for administrative or maintenance services and maintenance of building infrastructure is excluded from the exemption, although it contributes or facilitates the execution of scientific or technological research and new and used vehicles subject to the law 21.932 and its regulatory standards.ARTICLE 4 The Federal Public Income Administration will provide the office with the corresponding exemption under Article 1 against the presentation of the certificate issued by the Secretariat for Technology, Science and Productive Innovation. ARTICLE 5o The assets that are imported, protected by this Act, shall be exclusively affected by scientific or technological research, which is carried out by the beneficiaries and may not be disposed of before five (5) years have been completed from the date of dispatch to square. The Secretariat for Technology, Science and Productive Innovation may, however, authorize during that period and prior disposals or loans for use to agencies or entities covered by Article 2. ARTICLE 6 Offences to the rules of this law shall result in the expiration of the waiver and shall require the beneficiary to pay the taxes, contributions or fees that constitute its object for the appropriate interests, without prejudice to the application of the penal sanctions that are relevant in each case, and the exclusion for five (5) years of the Register of Scientific and Technological Agencies and Entities by the Secretariat for Productive Technology, Science and Innovation. ARTICLE 7 The Secretariat for Technology, Science and Productive Innovation shall be the authority for the implementation of this Law, expressly empowered to interpret and determine, in each case, the scope of the above-mentioned rules. It will also monitor that such goods cannot be provided, both in quality and in sufficient price and quantity, for national production. ARTICLE 8 In order to monitor compliance with the standards set out in the previous articles, the Secretariat for Technology, Science and Productive Innovation will establish a Monitoring and Monitoring Commission. Article 9 Contact the Executive.
IN THE SESSION OF THE ARGENTINE CONGRESS, IN GOOD AIRES, TO THE THREE DAYS OF THE JULY OF THE YEAR DOS MIL DOS.
EDUARDO O. CHANGE. . JUAN C. MAQUEDA. . Eduardo D. Rollano. . Juan C. Oyarzún.