Key Benefits:
Bs. As., 1/9/88
VISTO the promotion regime established by Act No. 19,640 for the National Territory of the Tierra del Fuego, Antarctica and South Atlantic Islands.
CONSIDERING:
That by Decree No. 739/88 the Commission for the Improvement of the Promotional Reference Regime was established.
That, in accordance with the objectives set out in its creation and within the time frame allocated to it, the Commission has been issued proposing the necessary measures to promote industrial growth and export volume, in a framework of operational efficiency and transparency.
In order to contribute to the achievement of the above-mentioned objectives, appropriate and necessary action is made.
That these measures will contribute to the better fulfillment of the purposes that guide the policies of the National Government in relation to the southernmost region of the country, ensuring the entrenchment and permanence of those who have contributed to the significant population growth recorded and thus satisfying, in this way, relevant goals in the order of geopolitical needs, thus enabling the maintenance of the existing industrial structures and their gradual expansion, the establishment of new productive resources,
That the teleological interpretation of Law No. 19,640 clearly determines the treatment of exceptionality that the National Territory of the Tierra del Fuego deserves, in view of its particular situation regarding its geographical location and the social and political aspects involved.
That for this purpose and in a whole in accordance with the promotional provisions established by Law No. 19,640 and its complementary standards, the list of priority activities to be based in the Territory is refined and expanded, the criteria to be taken into account in the assessment of new structures or extensions are explained and objectified and the guidelines to ensure equal competition conditions are determined.
Moreover, and in order to achieve the optimal use of the fiscal resources allocated under the promotional regime and, consequently, to provide for the fulfilment of the ultimate purposes underpinning it, it is essential to have the territorial Government greater participation and competence in the aspects related to the evaluation of projects, to determine the criteria for substantial transformation provided for in article 24 of Law No. 19,640, as well as in respect of the procedures against industry.
That, in order to expedite, decentralize and refine the procedures for the management of the promotional regime, and in order to promote the development of the industrialization of the natural resources of the area, the territorial Government is empowered to automatically approve the corresponding investment projects to be submitted for that purpose.
That, in terms of the benefits and franchises to be granted, the objectives of national economic policy have been particularly taken into account, particularly with regard to the attainment of increasing levels of industrial exports and the maintenance of a stable framework for the development of productive activities.
That in this regard, the unification and adequacy of the country ' s export reimbursements for products that credit origin in the Special Customs Area is made, implementing these benefits in a manner that ensures a reasonable differential with respect to those who govern for the rest of the country.
In order to introduce a clear export bias for productive activities, a mechanism is instituted to return the tariffs effectively paid, where appropriate, by importing inputs for their transformation, processing and subsequent export to the outside of the country, thus tending to obtain economies of scale and the increase in foreign exchange earnings from exports.
That in order to provide a planning horizon that will enable and stimulate productive investments and increasing levels of well-being for the population of the Territory, a period of QUINCE (15) years is established from its validity for the present regime.
That, in view of the benefits and franchises instituted, it is essential to arbitrate the necessary precautions for the proper use of them.
To that end, the procedures for the determination, compensation, payment and information of the various national taxes are established to achieve better control and administration of the tax aspects, in the context of greater transparency in the use of the benefits inherent in the promotional regime.
That also, in order to ensure compliance with the industrial aspects, the procedural guidelines for an effective counter-lor in the matter are established, thus ensuring an objective and equitable treatment that seeks to discourage unfair practices and non-compliance with the projects promoted.
That the set of provisions contained in the present decree includes not only the maintenance of the existing benefits and franchises, but also the procedures that contribute to the further development of the productive activities have been appropriated, the stimuli have increased to the export abroad of the country and the precautions that ensure greater transparency in the functioning of the promotional regime, in order to achieve the proposed objectives.
The opinion of the productive sectors involved has been consulted, the respective presentations have been accepted in the present report and the desirability of adopting the mechanisms for participation in the management of the promotional regime.
That the Permanent Legal Service of the SECRETARIAT OF INDUSTRIA AND TRADE EXTERIOR he has taken the intervention that he is responsible for, considering that the measure is legally viable.
That the present is based and dictated in the use of the powers conferred by Law No. 19,640.
Therefore,
THE PRESIDENT OF THE ARGENTINA NATION,
RIGHT:
Article 1 . Please note that the benefits referred to in article 11 (c) and (d) of Act No. 19,640 shall be applicable to the importation of goods whose destination was their transformation, processing, or use throughout the industrial sector, with the exception of the classification as a priority or non-priority activity that might correspond to it under the current regulations. The same approach will apply to capital assets and their spare parts.
(Article replaced by art. 1 Decree No. 1395/1994 B.O. 16/8/1994. Watch: from publication in the Official Gazette.
Art. 2o (Article Derogated by Article 2 of the Decree No. 1395/1994 B.O. 16/8/1994. Watch: from publication in the Official Gazette.
Art. 3o . For industrial activities that have a project approved by the governorate of the National Territory of the Tierra del Fuego, Antarctica and South Atlantic Islands, and those settlements approved in accordance with the text of the article. 12 of the present decree states that the import materials for the manufacture of products in the Special Customs Area shall have as limit the following percentages of C. I. F. incidence on the F. O. B. value of the exported product:
From 1/7/88: TREINTA AND OCHO FOR SCIENTI (38 %)
From 1/7/89: TREINTA AND CINCO FOR SCIENT (35 %)
It should be understood that at the end of the integration period, the value of the inputs imported from abroad cannot be exceeded under any circumstances the TREINTA AND CINCO BY SCIENTO (35 %) of the F. O. B. value of the exported product.
Art. 4o . The benefits referred to in subparagraph (a) of the article. 11 of Act No. 19,640 may be amended by resolution of the MINISTERY of ECONOMY when required by the requirements of the balance-of-payments policy, a substantial difference is always maintained in favour of the rules applicable in the Special Customs Area in respect of those in force in the Continental Territory of the Nation.
Art. 5o . The exporters to the Special Customs Area, created by the article. 10 of Act No. 19,640 shall have the treatment provided for in the article. 41 of the Law on Attached Value Tax, text according to article. 1st of Law No. 23,349, with the sole limitation that the remaining balance after the compensation provided for in the first paragraph of that article. may only be credited against other taxes of the same taxpayer, whose collection is carried out by the IMPOSTITIVE GENERAL DIRECTION, the possibility of requiring their return or transfer in favour of responsible third parties is therefore denied.
Art. 6th de For the purpose of implementing Decree No. 1527 of 29 August 1986, the following procedure should be observed:
(a) The sales made in the Continental Territory of the Nation, or made taxable, shall be deemed taxable for the purpose of the settlement of the Attached Value Tax.
(b) The passive subjects who perfect such taxable facts may, for the purpose of determining the corresponding tax, be computed in each fiscal period, an presumptive tax amount equivalent to the amount resulting from the applicable taxation fee at the time of sale, on the actual sale price of the proceeds in the Continental Territory of the Nation arising from the invoices or equivalent documents issued during the same fiscal period.
For the purposes indicated, the amounts for returns, bonuses, discounts, removals or rescissions that had been granted during the same fiscal period should be detracted from the net invoice, even if these operations relate to taxable facts that had been refined in previous periods.
In the case of industrial enterprises based in the Special Customs Area that make the sale of their products in the Continental Territory of the Nation to final consumers and/or to related companies that allocate the products purchased for sale, resale and/or marketing under any modality, provided that such operations are intended for final consumers and/or other related companies that directly or indirectly allocate the products for sale to the presumed end-users, In order to establish the final consumer status, the provisions of the Law on Attached Value Tax, which was ordained in 1997 and its modifications, should be set out.
For the purposes of the preceding paragraph, the company based in the Special Customs Area that makes sales to end-users through intermediaries based in the Continental Territory of the Nation may, in addition to the presumed tax credit determined in accordance with the provisions of that paragraph, the tax credit originated in the Attached Value Tax corresponding to the commission of such sales, invoiced by the company established in the Territory, apply
With the exception of the provisions of the preceding paragraph, in no case shall the producers of the Special Customs Area be able to compute the real tax credits originated in the Continental Territory of the Nation as a result of the purchase of tax-encumbered inputs and/or services.
Where the actual sale price referred to in this paragraph exceeds the actual sale price of the same good in the Continental Territory of the Nation, the reseller concerned may only be computed as a tax credit .a the effects of the Added Value Tax. the amount resulting from applying the existing liquid on the OCHENTA and CINCO price. These provisions will also be applicable when sales to the Continental Territory of the Nation are made from the Special Customs Area or generate taxable facts.
(Replaced by art. 1 Decree No. 710/2007 B.O. 12/6/2007. Watch: see art. 4°).
Art.7o . For the purposes provided for in Article 76 of the Internal Tax Law (text ordered in 1979 and its modifications) the imports of goods encumbered by such taxes, originating and coming from the Special Customs area, created by Law No. 19.640, will result in a payment on account of the tax that ultimately corresponds, equivalent to the application of the VEINTICINCO BY CIENTO (25 %) of the respective tax. Such payment shall be entered upon the issuance of goods to the Continental Territory of the Nation.
(Article replaced by Article 5 of the Decree No. 1395/1994 B.O. 16/8/1994. Watch: from publication in the Official Gazette.
Art. 8o El The amount entered in accordance with the provisions of the preceding article shall be deductible from the corresponding taxation in the opportunity to produce the respective taxable act, in accordance with the provisions of each levy, for which purpose it shall be considered the expendium carried out in the Continental Territory of the Nation with acquittal of the operations previously configured in the Special Customs Area
(Article replaced by Article 6 of the Decree No. 1395/1994 B.O. 16/8/1994. Watch: from publication in the Official Gazette.
Art. 9th . Subjects who are completely or partially exempt from the taxes on the Gains and on the Capitals for being based in the Special Customs Area created by the article. 10 of Act No. 19,640 shall submit an annual declaration by each of these levies in the form, time and conditions established by the IMPOSTITIVE GENERAL DIRECTION.
Art. 10. sThe following stimuli are available for export abroad of products that credit origin in the Special Customs Area:
(a) A refund according to tariff position equivalent to the percentages established by the National Decree 1555/86 or the one that replaces it.
(b) A refund equivalent to the corresponding percentages for each annual period to the ports of Rio Grande and Ushuaia, respectively, as established by Law No. 23.018, or a refund equivalent to the percentages that under National Decree No. 2332/83 - or the norm that modifies or replaces it - corresponds to the most favored area of the rest of the Patagonian region. It should be understood that the stimuli set forth in this subparagraph are mutually exclusive, and therefore optional for the exporter.
(c) A special refund of TEN BY ACCENT (10 %). The sum of the stimuli detailed in subparagraphs (a), (b) and (c) above should maintain a CINCO differential (5) points regarding the most favored area of the rest of the Patagonian region. These stimuli will not be added to any existing ones.
(d) The return of tariffs effectively paid by the importation of inputs for its transformation, processing, and subsequent exportation to the outside of the country of products manufactured by such inputs, and which comply with Article 15 of this Decree. Industrial exporters operating in accordance with the provisions of this paragraph shall credit a ratio of 2.5 to 1 taking as a numerator the amount in foreign exchange of the export, and as a denominator the amount in foreign exchange of the imported inputs.
The provisions of this paragraph shall be regulated by the SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE within a period not exceeding TREINTA (30) days from the entry into force of this decree.
(Article replaced by art. 1 Decree No. 1345/1988 B.O. 6/10/1988. Monitoring: from publication in the Official Gazette).
Art. 11. . Please provide a special refund of the CINCO FOR SCIENTO (5 %) for the sale operations that take place from the Continental Territory of the Nation to the Special Customs Area, of goods whose destination was their transformation, processing, or use by the industrial activities that take place in the Special Customs Area. This reimbursement shall be added to any other existing or established in the future, not being able to exceed the sum of the two, as set as a limit by the Regulatory Regional Decree of Law No. 21.608, for the National Land of Fire, Antarctica and South Atlantic Islands.
Art. 12. . For already installed companies wishing to expand as well as for new facilities, a pre-session consultation with the SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE with the participation of the territorial governorate is determined. SECRETARIAT OF INDUSTRIA AND TRADE EXTERIOR shall render its opinion in this regard within the SESENTA (60) days; if the analysis of the documentation presented arises that it is incomplete or mistakenly made, you may request additional information within the QUINCE (15) days from the receipt of such prior consultation. Where it deems necessary, it may request the opinion of public or private bodies, with competence in the matter concerned. SESENTA (60) days available for SECRETARIAT OF INDUSTRIA And EXTERIOR TRADE to be issued will be counted from the moment the original documentation is received by it, if not issued in The aforementioned period, the projects presented will be in a position to be evaluated and approved by the territorial governorate. The submission of pre-consultations will be made to the territorial governorate, which will bring them to the SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE.
Determine that the activities described in positions C.I.IU. 3111, 3112, 3113, 3114, 3115, 3117, 3119, 3121, 3134, 3231, 3311, 3312, 3319, 3320, 3412, 3610, 3691, 3819 and 3839 shall be exempt from meeting the requirements set out in this article.
The Territory ' s governorate is empowered to approve the industrial projects that are submitted, keeping informed of the authorizations provided to SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE. In addition, the Government will semesterly publish statistical information reflecting the following data.
Companies and products with approved project.
." Dispatch to imported raw material square."
. Exports to the Continental Territory of the Nation.
Busy industry staff.
(Article replaced by art. 1 Decree No. 1345/1988 B.O. 6/10/1988. Monitoring: from publication in the Official Gazette).
Art.13. La The territorial governorate, acting as the Authority for the Application of this regime, shall receive, evaluate and, if appropriate, approve, following a favourable opinion of the Special Customs Area Commission established by the article. 38 of Decree No. 9208/72, the final projects submitted by the industrial enterprises that have had their preliminary drafts approved as set out in the preceding article. If so required by the territorial Government, the SECRETARIAT OF INDUSTRIA AND TRADE EXTERIOR will be an advisory body in the evaluation of the final projects presented.
In all cases, the Territory ' s governorate shall transmit to the SECRETARIAT OF INDUSTRIA AND EXTERIOR COMMERCY copies of the industrial projects approved, as well as receive from the latter, a copy of the provisions relapsed on the projects submitted for prior consultation, within the period established in the article. 12 of this decree.
Art. 14. losThe following criteria for the evaluation of projects submitted to a prior and final consultation under Act No. 19,640 should be expressly considered:
(a) Priority activities s projects defined in Annex I to this Decree s will be approved as long as they comply with:
a.1) Submission of the Guide Form established by Ex SIM Resolution No. 311/83.
a.2) Commitment to complete the manufacturing process for the good concerned, in accordance with the substantial transformation criteria defined in the article. 15 of this decree.
a.3) Accreditation of origin according to the rules in force.
(b) Projects for the establishment of activities not covered as a priority in Annex I to the present report shall receive the same treatment as provided in subparagraph (a) where:
b.1) Projects that contemplate the CIEN (100 per cent) of its production to export abroad.
b.2) Projects that contemplate the exclusive use of national inputs.
In cases not covered by the preceding subparagraphs, the situation of the industry installed in the Continental Territory of the Nation should be taken into account.
Art. 15. shall, for the purposes of the provisions of article 21, subparagraphs (b) and (c), and article 24, subparagraphs (a) and (c) of Act No. 19,640, be made to the INDUSTRIA SECRETARY of the PRODUCTION MINISTER, through the necessary participation of the Rule of the Land of the FUEGO, ANTÁRTIDA and ISLAS In cases where these processes have been defined, they may be reviewed ex officio within a period not less than DOS (2) years.
For the purposes set forth for the determination of the character of transformation or substantial work, as well as for its review, the INDUSTRIA SECRETARY of the MINISTERY of PRODUCTION and the governorate of the EARTH Province of FUEGO, ANTARTIDA and SUR ATLANTIC ISLAS should be expressly in accordance with the following criteria:
(a) Establish for each product a type manufacturing process that will take into consideration the maximum industrial process achieved in the Special Customs Area by any other company for the same product and for the same type of technology, as well as international production standards.
(b) A time-frame should be given to the industries installed to meet the requirements established by product, in accordance with subparagraph (a). Such an adequacy period shall be at least SEIS (6) months.
(c) In cases where the use of locally produced materials, parts and/or parts is explicit, they will find that there is an offer in competitive conditions of quality, supply, price and exchangeability.
(d) For the assessment of the new structures to be submitted, the commitment to compliance from the start-up, the requirements for the product concerned, in the area of substantial transformation, should be established as an essential condition.
(Article replaced by art. 1 Decree No. 542/2018 B.O. 14/06/208. Vigilance: to depart from the day following that of its publication in the Official Gazette)
Art. 16. La The territorial governorate with the intervention of the Special Customs Area Commission will collaborate with the SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE in the fight against compliance by the companies installed in the Special Customs Area with all the requirements of the Law No. 19,640, except those whose Controller is of express competence of the NATIONAL ADMINISTRATION OF ADUANAS or other agencies of the National Civil Service.
For the purposes of the aforementioned chlorine, facultase to the Territorial Government for:
(a) Verify compliance with the substantial transformation as set out in the article. 15 of this decree. To that end, it may intervene on its own motion or on the basis of a complaint by the interested party.
(b) Corroborate strict compliance with accreditations of origin in accordance with current regulations, and the necessary compliance with tax obligations as a precondition for processing before the Special Customs Area Commission.
(c) To require the necessary information for the purpose of publicizing and giving transparency to import and export operations.
(d) Report within a period of TREINTA (30) days from the entry into force of this decree, on industrial activities in the Special Customs Area for subsequent evaluation by the SECRETARIAT OF INDUSTRIA AND EXTERIOR TRADE and its communication to the NATIONAL ADMINISTRATION OF ADUANAS.
Failure to comply with the provisions of subparagraphs (a) and/or (b) of this article as well as any of the commitments made by the beneficiaries shall entail until the expiry of the promotional benefits set out in the Act No. 19,640.
Add to SECRETARIAT OF INDUSTRIA And EXTERIOR TRADE to establish the administrative procedure for the determination of non-compliance and the application of sanctions, which will conform to those established in the current regulations for industrial promotion regimes.
Art. 17. La The Territorial Government by approving the projects according to the procedure regulated in the article. 12, shall record at the request of the person concerned that the profits and franchises that belong to the beneficiary company in accordance with the law of Act No. 19,640 shall apply to him until the QUINCE (15) years of the date of validity of this decree, and that from the expiration of that period, the applicable benefits shall be those established by Law No. 19,640 with the modifications that may have been made to him or the time period.
Companies whose industrial projects had already been approved may request and obtain similar evidence for the products included in the aforementioned approval. Such a request shall entail the full acceptance of the provisions of this decree. Companies that do not make such a request shall not access the benefits agreed upon by this decree.
Art. 18. . Let yourself be established, with respect to the activities and products referred to in Annex I to the present, that the Territorial Rule at a substantiated request and within the spirit that means preserving the regional and national balance in the matter may require its updating. This update will be carried out by means of a Joint Resolution of the MINISTERIES OF THE INTERIOR AND ECONOMY OF NATION, which may also adapt the aforementioned Annex to circumstances similar to those mentioned in the preceding paragraph from the national standpoint.
Art. 19. Las The provisions of this decree shall be binding for the industries established and to settle in the Special Customs Area, from the date of their entry into force.
Art. 20. . Deplore, in its relevant parts, any rule that is contrary to the present.
Art. 21. El This decree will enter into force from September 2, 1988.
Art. 22. . Communicate, publish, give to the National Directorate of the Official Register and archvese. . ALFONSIN. . Enrique Nosiglia. . Juan V. Sourrouille. . Juan H. Ciminari. . Mario S. Brodersohn.
(Note Infoleg: by article 2 Decree No. 1737/1993 B.O. 24/8/1993 repeals the provisions of Decree 1139/88 and 1345/88 opposing it)
Annex I
Priority activities in the National Territory of the Tierra del Fuego, Antarctica and South Atlantic Islands.
3111 . Livestock, meat preparation and conservation.
3112 . Elaboration of dairy products, only for local consumption and conditioned for retail sale.
3113 . Preparation and conservation of fruits and vegetables, only for local consumption and conditioned for retail sale.
3114 . Fish production, molluscs, crustaceans and other marine products.
3115 . Preparation of vegetable and animal oils and fats, only for local consumption and conditioned for retail sale.
3117 . Manufacturing bakery products, only for local consumption and conditioners for retail sale.
3119 . Preparation of cocoa, chocolate and confectionery articles, only for local consumption and conditioned for retail sale.
3121 . Elaboration of various food products only for local consumption and conditioners for retail sale.
3122 . Preparation of animal-prepared foods, from area resources.
3134 . Preparation of gaseous water only for local consumption.
3231 . Curtains and finishing workshops from area resources.
3311 . Sawmills, brushstroke workshops and other workshops to work wood from area resources.
3312 . Manufacture of wooden containers, from zone resources.
3319 . Manufacture of wood products, not classified elsewhere, from zone resources.
3320 . Manufacture of furniture and accessories, except those that are mainly metallic, and from zone resources.
3411 . Manufacture of pulp of wood, paper and carton of zonal resources.
3412 . Manufacture of packaging and boxes of paper and cardboard from zone resources.
3419 . Manufacture of pulp and cardboard items not specified elsewhere, from zone resources.
3511 . Manufacture of basic industrial chemicals except fertilizers.
3512 . Manufacture of fertilizers and pesticides.
3513 ). Manufacture of vinyl polychloride compounds (PVC).
3522 . Manufacture of pharmaceuticals and medicines from zonal resources.
3523 . Manufacture of soaps prepared for cleaning, perfumes, cosmetics and other toiletries, from zonal resources.
3529 . Manufacture of chemicals not specified elsewhere from local raw material.
3530 . Oil refinement.
3540 . Manufacture of various products derived from oil, gas, coal and peat.
3560 . Manufacture of plastic products not specified elsewhere, with special reference to the taxatively detailed in the CIUU 3560 of the Annex to Decree No. 2541/77 and the parts, parts, containers and other inputs of use in the installed industry.
3610 . Manufacture of ceramic objects, except those of red ceramic for construction and refractory, from zonal resources and for local consumption.
3691 . Manufacture of red ceramic products for the construction and refractory ceramics, from zonal resources.
3811 . Manufacture of non-precious metal hardware and general hardware.
3819 . Manufacture of metal products, except machinery and equipment for local consumption.
3824 . Construction of equipment for the exploitation, extraction, shipping and driving to hydrocarbon land.
3825 . Manufacture of electronic pocket and desktop calculators programmable, non-programmable and non-coupling to peripheral systems.
3829 . Manufacture of commercial, industrial and automotive air conditioners.
3832 . Manufacture of radio, television, radio recorders, video recorders, audio equipment, video recorder and laser disc player, and their components. Electronic musical instruments, electronic games (excluding toys), audio cassettes, and video, and their components.
3833 . Manufacture of household electrical appliances and accessories, only the manufacture of air conditioning equipment, multi-purpose blenders, avocans, picacarne, mowers, choppers and multiple food processors, multi-shots, piezoelectric lighters, washing machines and microwave ovens.
3839 . Manufacture of various electrical equipment and supplies not classified elsewhere, for exclusive supply of the local industry.
3841 . Construction, maintenance and repair of fishing vessels.
3853 . Manufacture of electronic watches, quartz, table alarm type, on table, wall; parts and accessories.
3903 . Manufacturing articles for tennis practice.
3909 . Manufacturing brooms and brushes.
5000 . Massive construction of standardized housing from area resources.
Article 15 replaced by art. 1 Decree No. 1345/1988 B.O. 6/10/1988. Monitoring: from publication in the Official Gazette;
Article 15, Note Infoleg: by article 3 Decree No. 1737/1993 B.O. 24/8/1993 expressly maintains the validity of this article with its modification;
Article 6 (b): replaced by art. 3. Decree No. 1395/1994 B.O. 16/8/1994 - Watch: from its publication in the Official Gazette, text according to art. 1 Decree No. 615/1997 B.O. 11/7/1997- Watch: see art. 5-
Articles 10 and 11: by art. 47 Decree No. 435/1990 B.O. 6/3/1990 was suspended by NOVENTA (90) days the validity of the aforementioned articles. Watch: from 4/3/1990.
