DECTO-2019-661-APN-PTE - Incentive.
City of Buenos Aires, 09/20/2019
HAVING SEEN File No. EX-2019-82131539-APN-DGD#MHA, Law No. 22,415 (Customs Code) and its amendments, and Decrees Nos. 177 of January 25, 1985, 1011 of May 29, 1991, both with their respective amendments, and 609 of September 1, 2019, and
CONSIDERING:
That in Section X of Law No. 22,415 (Customs Code) and its modifications, export incentives are provided, empowering the NATIONAL EXECUTIVE POWER to determine the merchandise that may be reached by each of them and their conditions and application requirements.
That by Decree No. 177/85 and its amendments, a system of total or partial restitution of the amounts that had been paid in respect of import duties and statistical tax was established, provided that the merchandise was exported for consumption after have been subjected in the customs territory to a process of transformation, elaboration, combination, mixing, repair or any other improvement or benefit or used to condition or package other merchandise to be exported.
That by Decree No. 1011/91 and its amendments, a system of total or partial reimbursement of the amounts that had been paid as internal taxes in the different stages of production and marketing was established, for those merchandise exporters, new unused, manufactured in the country.
That the recent economic and financial events unleashed in the country made it necessary to adopt various transitory measures to regulate, among other aspects, the exchange rate regime and the flow of foreign currency from foreign trade.
That through Article 1 of Decree No. 609/19, it was established that, until December 31, 2019, the counter value of the export of goods and services must be entered into the country in foreign currency and / or negotiated in the exchange market under the conditions and terms established by the CENTRAL BANK OF THE ARGENTINE REPUBLIC.
That, in this context, it is considered appropriate to establish, as a condition for the payment of export incentives, that the respective foreign exchange inflows and / or their negotiation in the exchange market have been complied with in accordance with current regulations.
That the competent technical areas have taken intervention.
That the competent Legal Services of the MINISTRY OF FINANCE and the MINISTRY OF PRODUCTION AND WORK have intervened.
That this measure is issued in exercise of the powers provided for in article 99, paragraph 2, of the NATIONAL CONSTITUTION and in Law No. 22,415 (Customs Code) and its amendments.
Thus,
THE PRESIDENT OF THE ARGENTINE NATION
DECREES:
ARTICLE 1 .- It is established that the payment of export incentives provided for in Section X of Law No. 22,415 (Customs Code) and its modifications will be subject to the exporters having previously entered the country and / or negotiated in the exchange market the corresponding currencies in accordance with current regulations.
ARTICLE 2 .- This measure will take effect from the day of its publication in the Official Gazette.
ARTICLE 3 .- Communicate, publish, give yourself to the NATIONAL ADDRESS OF THE OFFICIAL REGISTRY and file. MACRI - Marcos Peña - Jorge Roberto Hernán Lacunza - Dante Sica
and. 09/23/2019 N ° 71873/19 v. 09/23/2019
Publication date 09/23/2019