ARBA: Audits in Digital Format. National: Knowledge Economy. Investment promotion for exports.

ARBA digitalizes the “acknowledgement of receipt” for compliance with requirements and the “Acta de comprobación”.

Through Regulatory Resolution 24-2022 ARBA, in order to move forward with the digitalization of the proceedings through which individual audits and ex officio and/or summary determination procedures and subsequent stages are processed, in this instance implements the “Acknowledgement of receipt” of the digital files that taxpayers send in compliance with the requirements formulated through the Electronic Tax Address, which will be generated automatically. It also establishes the “Acta de Comprobación Digital R-078D” to be drawn up by the intervening inspection agents.

This standard repeals NR 43/2020.

>> For more information on NR 24-2022 click here.

Promotion of investments in the area of the knowledge economy and exports.

By means of Decree 679/22, the P.E.N. provided for the readjustment of the regulations of the Regime for the Promotion of the Knowledge Economy, establishing, in addition:

A) A new regime for the promotion of investments in infrastructure, capital goods and/or working capital for the start-up of new projects or the expansion of existing ones, for activities related to the knowledge economy.

Among the benefits is the possibility of not liquidating in the Free Foreign Exchange Market (MLC) a proportional amount of the foreign currency that may be received as foreign direct investment, which may be applied to the payment of foreign liabilities, dividends, among other items, at the investor’s choice.

The project to be presented must have a minimum investment of USD 3,000,000, to be carried out within a maximum period of 24 months. The program will be in effect until June 30, 2023.

B) Promotion for exports of the knowledge economy: so that those subjects registered in the National Registry of Beneficiaries of the Regime for the Promotion of the Knowledge Economy, in addition to the benefits of the previous point, may allocate 30% of the foreign currency corresponding to the increase in exports, for the payment of salaries to personnel in a relationship of dependence.

>> For more information on Decree 679/2022 click here.