Export Regimen Of Tax Refunds - Full Text Of The Norm

Original Language Title: EXPORTACIONES REGIMEN DE REINTEGROS DE IMPUESTOS - Texto completo de la norma

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
image inicio sitio infoleg MInisterio de Justicia y Derechos Humanos

Decree 1011/91

A new regime of internal tax refunds for the different stages of production and marketing of manufactured goods in the country, new without use, should be established.

Bs. As., 29/5/91

VISTO Issue No. 315.509/91 of the Register of the Undersecretary of Industry and Trade, the Customs Code - Law 22.415, and


The objective of industrial policy and trade policy is to achieve greater integration of the Argentine economy into international trade.

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.

That it is necessary to contemplate a regime of refunds of the aforementioned taxes.

That the new tax refund regime should be permanent and act interrelated with other export promotion regimes without imposing the overlap of benefits that may alter the fiscal balance.

That the refund of the taxes considered in this rule is solely in accordance with the concept of the return of internal taxes.

That the new tax refund scheme is compatible with the criteria and guidelines set out in the International Conventions on the subject, signed by the ARGENTINA REPUBLIC.

That an agile operating regime should be implemented, with an automatic system of reintegration.

That in the use of the faculty that agrees to Article 829 of the Customs Code - Law 22.415 - it is necessary to authorize the MINISTERY of ECONOMY and ARTWORKS and PUBLIC SERVICEs so that, on the proposal of the SUBSECRETARIA OF INDUSTRIA and TRADE, it may make modifications to the lists established by the NACIONAL EXECUTIVE PODER in accordance with the above industrial and foreign policy objectives.

That the Permanent Legal Service has taken the intervention it is responsible for.

That the exercise of legislative powers by the NATIONAL EXECUTIVE PODER, when the need is made present and the urgency justifies it, is supported by the best constitutional doctrine and the jurisprudence of the SUPREMA COURT OF NATION JUSTICE.

That the proposed regime is determined by virtue of the provisions of the Customs Code - Law 22.415.




Article 1.- Exporters of manufactured goods in the country, new without use, shall have the right to obtain the full or partial refund of the amounts that had been paid in concepts of internal taxes at different stages of production and marketing.

This refund will apply to the value of FOB, FOR or FOT of the goods to export, net of the CIF value of the imported inputs incorporated in it. For this calculation, the aggregate value produced in the country will be taken as a basis only.

Art 2°- The percentage of refunds of the goods to export to which the article refers, results from the evaluation carried out by the SUBSECRETARIA OF INDUSTRIA AND TRADE of the MINISTERY OF ECONOMY AND ARTWS AND PUBLIC SERVICES for the calculation of the internal taxes incorporated in the goods to be exported.

Art. 3. Look at the DIEZ FOR SCIENTI (10 %), OCHO WITH TREINTA CENTESIMOS BY SCIENTI (8,30 %), SEIS CON SETENTA CENTESImos por CIENTO (6,70) y TRES WITH IREINTA CENTESIMOS por CIENTO (3,30) the inland tax refunds to the goods that are exported.

Art. 4o.- Please refer to the MINISTERY OF ECONOMY AND ARTWORKS AND PUBLIC SERVICES so that, on the proposal of the SUBSECRETARIA OF INDUSTRIA AND TRADE, determine the goods subject of this regime and to incorporate into the same new merchandise or remove from it to which it has included, as well as to make the modifications of the levels of refunds of the necessary taxes, where the necessary tax.

Art. 5o.- NATIONAL ADMINISTRATION DE ADUANAS will ensure that the liquidation of the inland tax refunds responds to the liquota established by the current rule at the date of registration of the corresponding export destination application for consumption.

Art. 6o.- The Intervention Bank shall pay to the exporters the amounts resulting, with the documentation provided by the NATIONAL ADMINISTRATION OF ADUANAS using the exchange rate, for the conversion of the foreign currency into national currency of legal course, the purchase of the BANCO OF THE ARGENTINA NATION of the day prior to the crediting of the exporter on account provided that the payment of the proceeds is certified. In cases of operations financed in accordance with the rules established by the ARGENTINA REPUBLIC CENTRAL BANCO, the relevant documentation should be given in cases where appropriate.

Art. 7o.- The Intervening Bank will give effect to the refund to the debit exporter to the special account that for this purpose the ARGENTINA NATION BANK is open, and this Institution is authorized to cover the debt balance that deposits the account at the end of the operations of each day from the "IMPUESTO al VALOR AGREGADO". (I.V.A.) or IMPOSTITIVE GENERAL DIRECTION (D.G.I.) opened in the Bank.

Art. 8o.- The exporters, in the cases of exported goods which by any circumstance return to the country, shall proceed to enter - in whole or in part, according to the amount taken up - the amount corresponding to the refund of taxes that were credited to them, necessary condition for the dispatch to square of such goods.

Art. 9o.- Offenders to the provisions of this decree which, by declaration of values other than the real ones or by any other false declaration, act or omission, purport to obtain a refund of illlegitimate internal taxes or a higher value corresponding to it, shall be liable to the penalties established in the Customs Code.

Art. 10.- Temporary outflows of goods which are then converted into final exports and in such character conform to the provisions of the present regime, shall give exporters the right to enjoy the benefit set out in article 3 of the present decree. For these purposes, the date of the officialization of the customs declaration of export for consumption shall be considered as the date of registration of the corresponding application at customs headquarters.

Art. 11.- The operations under the regime established by this Decree, where appropriate, may be accommodated in the draw back regime established by Law 22.415.

Art. 12.- This decree is excluded from the provisions of Article 7 of Decree No. 1930 of 19/9/90 and from the provisions of Article 1 of Decree No. 2524 of 30 November 1990.

Art. 13.- Payment of the amounts appropriated by application of this decree shall be made in currency of legal course.

Art. 14.- The operations carried out under the regime established by Decree No. 525/85, shall be in the form of a refund of taxes, the maximum percentage provided for in the present decree and the changes that may be made in the future.

Art. 15.- Default of Decree No. 1555/86.

Art. 16.- The present decree shall begin to govern from the day after its publication in the Official Gazette and shall be applicable to those requests for export destination for consumption that are registered with the NATIONAL ADMINISTRATION OF ADUANAS from that day on.


Art.18.-Contact, post, go to the National Directorate of the Official Register and archvese.-MENEM.-Domingo F. Cavallo.