Includes possibility of filing exclusion certificates
General Resolution (RG) 5663/2025 (December 3, 2025) amended GR 5333, which implemented the 鈥淔iscal Registry of Mining Activities,鈥� to introduce specific withholding regimes for value added tax (VAT) and income tax for transactions between companies in the mining sector.
This includes providing information for holders of exploration or prospecting rights granted by the corresponding mining authorities.
The possibility of filing exclusion certificates for the withholding regimes for VAT and income tax, as provided in GRs 830 and 2226, respectively, is extended to those registered in the mining companies registry.
Read a聽March 2025 report (Spanish)聽prepared by the 乐鱼(Leyu)体育官网 member firm in Argentina