Bs. As., 4/9/86
Article 9 (1) (a) of Law No. 23.101 and the Customs Code ,Law 22.415, and
It is the objective of industrial and foreign trade policy to develop and expand the productive activity of the country, improving productivity and efficiently integrating such production into international trade.
This policy is also aimed at modernizing the industrial structure, providing investment to improve the competitiveness of Argentine products in international markets.
That it is necessary to dictate the rules leading to induce the export opening of the Argentine economy, that makes possible a substantial increase in industrial exports in those productive segments where there are competitive and attractive market advantages.
That a fundamental premise in international trade is that taxes paid in the process of developing the good to export do not adversely affect its competitiveness.
In order to give an export bias to industrial production, it is necessary to contemplate the total or partial return of such taxes, when it comes to products that are considered to be in a position to participate actively and permanently in external markets.
That the tax return regime should be permanent and independent of the management of other macroeconomic variables, responding exclusively to the concept of the return of indirect taxes contained in the physically incorporated inputs in the exported products.
That the return of taxes considered in this rule is consistent with the criteria and guidelines set out in the International Conventions on the subject, which are signed by the Argentine Republic.
That an agile operating regime should be implemented, equipped with an automatic system of return.
That in the use of the authority under Article 829 of the Customs Code .Ley 22.415. and Law 23.101, it is necessary to authorize the Ministry of Economics, on the proposal of the Ministry of Industry and Foreign Trade, to make amendments to the lists established by the National Executive in accordance with the above-mentioned industrial and foreign trade policy objectives.
That the Permanent Legal Service of the Secretariat for Industry and Foreign Trade has taken the necessary intervention, considering that the proposed rule is legally viable.
That the proposed regime is governed by the provisions of Act No. 23.101, article 9 (a), paragraph 1, and the Customs Code .Ley 22.415..
THE PRESIDENT OF THE ARGENTINA NATION
Article 1 Artículo The exporters of manufactured goods in the country, new goods without use shall have the right to obtain the total or partial refund of the amounts paid for inland taxes at the different stages of production and marketing, as well as those that have been able to pay for the prior importation for use or consumption on the onerous basis of all or part of the goods that are exported for consumption on a onerous basis, or for the services that are provided,
Art. 2o El The percentage of the return of taxes of the goods to be exported, referred to in Article 1, results from the estimate made by the Secretariat of Industry and Foreign Trade for the calculation of taxes incorporated in the goods to be exported.
Art. 3o . For the purpose of the immediate validity of the present regime, the three lists of goods, including in Annexes I, II and III of this Decree, respectively, shall be applied on which the base percentages resulting from the estimate and calculation, referred to in Article 2.
Art. 4o . The exports of the goods incorporated in the tariff positions included in the two (2) schemes that as Annex I form an integral part of this Decree shall enjoy fifteen percent (15 percent) in respect of the return of taxes referred to in Article 1.
Art. 5o . The exports of the goods incorporated in the tariff positions included in the three (3) grids that as Annex II form an integral part of this Decree shall have twelve to fifty cents per cent (12.5 per cent) for the return of taxes referred to in Article 1.
Art. 6th . The exports of the goods incorporated in the tariff positions included in the three (3) schemes that as Annex III are an integral part of this Decree shall enjoy 10 per cent (10 per cent) for the return of taxes referred to in Article 1.
Art. 7o . Please refer to the Ministry of Economy, so that, on the proposal of the Ministry of Industry and Foreign Trade, it may incorporate or remove tariff positions from Annexes I, II and III of this Decree, as well as to make modifications of the necessary tax return levels, when the returns made on tax content so justify.
Art. 8o . Eliminate the export rights that encumber the goods included in the tariff positions of the Nomenclature Tariff and Export Rights contained in the tables that as Annexes, I, II and III form an integral part of this Decree.
Art. 9th La The National Customs Administration will ensure that the settlement of the return of taxes responds to the liquor established by the current rule at the date of registration of the corresponding export destination application for consumption.
Art. 10. (Article derogated by art. 1 Decree No. 893/2017 B.O. 02/11/2017)
Art. 11. . The intervening bank will give effect to the debit exporter to the special account that for this purpose is open to the Bank of the Argentine Nation, being authorized this institution to cover the debt balance that deposits the account at the end of the operations of each day from the account "Imposed to the added value" (I. V.A.) or General Tax Directorate (D. G. I.) opened in that bank.
Art. 12. . The profits established by this decree shall be derived from the operations whose customs declarations of export for consumption shall be formalized before Customs from the thirty (30) days of the date of delivery of this Decree on which the provisions of Articles 8, 19, 20, 21, 22, 23 and 24 of this Decree shall be made.
Art. 13. . The exporters, in the cases of exported goods that by any circumstances return to the country, shall proceed to enter .total or partly according to the amount returned . the amount corresponding to the return of taxes that had been paid or credited, condition necessary to arrange the dispatch to square of such goods. This amount will be updated according to the procedure established by the Customs Code.
Art. 14. . Offenders to the provisions of this Decree who, by declaration of values other than the real ones or by any other false declaration, act or omission, intend to obtain a return of illegitimate taxes or for a higher value than that of their own, shall be liable to the penalties established in the Customs Code.
Art. 15. La The National Customs Administration and the Central Bank of the Argentine Republic shall, within fifteen (15) days of the date of this Decree, dictate the regulations necessary for its implementation.
Art. 16. Las Temporary outflows of goods that are then converted into final exports and in such a manner conform to the provisions of this regime, will give exporters the right to enjoy the benefits set out in Articles 4th, 5th and 6th. For these purposes, the date of officialization of the customs declaration of export for consumption shall be deemed to be the date of registration of the corresponding application at customs headquarters.
Art. 17. Todos All deadlines set in this Decree must be understood as expressed in working days.
Art. 18. . The operations under the regime established by this Decree shall not be eligible for the draw-back regime, implemented by Decree No. 177 of 25 January 1985 and the amendments to which they may be applied in the future.
Art. 19. . The operations carried out under the regime established by Decree No. 525/85 shall, as a result of the return of taxes, be accorded the maximum percentage provided for in this Decree and the amendments to which they may be carried out in the future.
In no case shall the return of taxes made under the regime established by Decree 525 of 15 March 1985 be less than 10 per cent (10 per cent).
Art. 20. . Delete Articles 7 and 17 of Decree No. 525/85. The return of taxes shall be made in accordance with the provisions of this decree.
Art. 21. . Revise Resolution M. E. No 378 Bis of April 20, 1986.
Art. 22. . For the purposes of the application of article 12 of Decree 526 of 15 March 1985, the percentage of the return of taxes established by this Decree shall be considered, as a factor rd1 and rd2, as appropriate, in the formula of calculation of the value of the Compensatory Adjustment established in that Decree.
Art. 23. . Those operations that are carried out under Law 23.018 shall contemplate for the purposes of the liquidation and perception of benefits that may correspond, the concepts referred to in the second paragraph of Article 6 thereof.
Art. 24. . Deróganse los Decretos número 3.255 del 24 de agosto de 1971; 3.718 del 7 de septiembre de 1971; 2.784 del 6 de octubre de 1975; 1,589 del 8 de agosto de 1980; 701 del 27 de marzo de 1978; 618 del 8 de julio de 1981 y 561 del 14 de marzo de 1983, sin perjuicio de lo establece en el artículo 23 del presente Decreto.
Art. 25. . Communicate, publish, give to the National Directorate of the Official Register and archvese.
ALFONSINJuan V. Sourrouille. Mario S. Brodersohn. Roberto Lavagna. Annex I