Tax

27-03-2025

TAX REGISTER FOR MINING ACTIVITIES. WITHHOLDING REGIMES.

Through General Resolution 5.663, ARCA established that suppliers of mining companies registered in the Tax Register for Mining Activities may present exclusion certificates from the withholding regimes for Income Tax and Value Added Tax (as provided in General Resolutions 830 and 2.226, respectively).

Thus, registered suppliers will be able to submit these certificates to be excluded from such withholdings by mining companies.

Additionally, transactions subject to this regime will be exempt from any other special withholding regime, except for the withholding regime applicable to “M” invoices and “A” invoices with the legend “Transaction subject to withholding” (established by General Resolution 1.575).

Effective Date
These modifications will be applicable as of March 13, 2025.

If you have any questions regarding this matter, please do not hesitate to contact us.

Carlos R. Anavia

Tax Director

Tax Department

March 2025

This newsletter has been prepared by Jebsen & Co. for the information of clients and friends. Although it has been prepared with the greatest care and professional zeal, Jebsen & Co. does not assume responsibility for any inaccuracies that this bulletin may present.