{"id":134,"date":"2023-04-09T12:02:00","date_gmt":"2023-04-09T15:02:00","guid":{"rendered":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-april-2023\/"},"modified":"2026-10-30T22:09:03","modified_gmt":"2026-10-31T01:09:03","slug":"legal-newsletter-april-2023","status":"publish","type":"post","link":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-april-2023\/","title":{"rendered":"Legal Newsletter &#8211; April 2023"},"content":{"rendered":"<p>Relevant News<\/p>\n<ul>\n<li>Politically Exposed Persons<\/li>\n<li>Minimum Wage<\/li>\n<li>Suspension of Benefits for Importing Companies<\/li>\n<li>Authorization Regime for Exportation of Crude Oil<\/li>\n<\/ul>\n<p><!--more--><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"background-color: #025b8c;\">\n<h1 style=\"text-align: center; margin-bottom: 15px; margin-top: 15px;\"><span style=\"color: #ffffff;\">LEGISLATION<\/span><\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Resolution 35\/23 \u2013 Politically Exposed Persons<\/h3>\n<p>By means of Resolution N\u00ba 35\/2023, the Financial Information Unit (UIF) defines who shall be considered Politically Exposed Persons (PEPs) and provides the term during which such condition shall be maintained (2 years after the position ends). The Resolution also provides the measures to be fulfilled by obliged entities regarding PEPs.<\/p>\n<h3>General Resolution 2\/23 \u2013 Minimum Capital<\/h3>\n<p>By means of General Resolution N\u00ba 2\/2023, the Superintendence of Corporations (\u201cIGJ\u201d) sets forth the new minimum capital for Civil Associations (equal to ONE Minimum Wage) and Foundations (equal to TEN Minimum Wages), among others.<\/p>\n<h3>Resolution 5\/23 \u2013 New Values for the Minimum Wage and Unemployment Benefits<\/h3>\n<p>By means of Resolution N\u00ba 5\/2023, the Ministry of Work, Labor and Social Security sets forth the new values of minimum wage and unemployment benefits, applicable as from April 1st, 2023 ($ 80.342), May 1st, 2023 ($ 84.512) and June 1st, 2023 ($87.987.)<\/p>\n<h3>General Resolution 5339\/23 &#8211; Suspension of Benefits for Importing Companies<\/h3>\n<p>By means of General Resolution N\u00ba 5339\/2023 (the \u201cResolution\u201d), Tax Enforcement Authority (\u201cAFIP\u201d) suspends the exceptions regarding VAT and income tax collection regime applicable to definitive import operation of goods provided under General Resolution N\u00ba 2281 and 2937, until December 31, 2023. The suspension shall not apply for certain specific imports provided under the Resolution, such as imports for consumption purposes by PyMes.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"background-color: #025b8c;\">\n<h1 style=\"text-align: center; margin-bottom: 15px; margin-top: 15px;\"><span style=\"color: #ffffff;\">LATEST NEWS IN THE HYDROCARBON SECTOR <\/span><\/h1>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>Resolution 175\/23 \u2013 Authorization Regime for the Export of Crude Oil<\/h3>\n<p>By means of Resolutions N\u00ba 115\/2023 and N\u00ba 169\/23, the Secretariat of Energy set forth the price of bioethanol obtained from sugar cane and corn destined for mandatory mixture with petrol (Law 27,640) applicable to operations performed as of February 16th 2023 and as of March 16th, 2023 respectively.<\/p>\n<h3>Resolutions 115\/23 and 169\/23 \u2013 Price of Bioethanol (Sugar Cane and Corn)<\/h3>\n<p>By means of Resolution N\u00ba 175\/2023, the Secretariat of Energy regulated the authorization regime for the export of crude oil and bituminous minerals through international cross-border pipelines.<\/p>\n<h3>Decree 168\/23 \u2013 Tax on Liquid Fuels and Carbone Dioxide<\/h3>\n<p>By means of Decree N\u00ba 168\/2023, the Executive Branch sets forth that the increase of tax on liquid fuels and carbon dioxide (art 4, subsection d, art 7, and art 11 Law 23,966) regarding unleaded gasoline, virgin gasoline and diesel corresponding to the actualization of the third and fourth calendar quarters of 2021, to the first, second, third and fourth calendar quarter of 2022, and to the first calendar quarter of 2023 shall become effective as of 1st July, 2023.<\/p>\n<p>Please, do not hesitate to contact us in case you have any further questions or comments:<\/p>\n<div class=\"tm-article-columns uk-text-left uk-margin-large\">\n<p style=\"text-align: center;\">D\u00e1maris Martinez<br \/>Senior Associate<br \/>dmartinez@bcoabogados.com.ar<br \/> +54 11 4326-7777<\/p>\n<p style=\"text-align: center;\">Leandro Martin Orts<br \/>Partner<br \/>lorts@bcoabogados.com.ar<br \/> +54 11 4326-7777<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Relevant News Politically Exposed Persons Minimum Wage Suspension of Benefits for Importing Companies Authorization Regime for Exportation of Crude Oil<\/p>\n","protected":false},"author":1,"featured_media":32,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/134","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=134"}],"version-history":[{"count":1,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/134\/revisions"}],"predecessor-version":[{"id":300,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/134\/revisions\/300"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media\/32"}],"wp:attachment":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}