{"id":136,"date":"2023-06-09T12:02:00","date_gmt":"2023-06-09T15:02:00","guid":{"rendered":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-june-2023\/"},"modified":"2026-10-30T22:09:03","modified_gmt":"2026-10-31T01:09:03","slug":"legal-newsletter-june-2023","status":"publish","type":"post","link":"https:\/\/bcoabogados.com.ar\/en\/legal-newsletter-june-2023\/","title":{"rendered":"Legal Newsletter &#8211; June 2023"},"content":{"rendered":"<p>Relevant News<\/p>\n<ul>\n<li>Income Tax Minimum Taxable Amount<\/li>\n<li>Quality Specifications for the Sale of Fuels<\/li>\n<li>New Values of Compensation Payable to Landowners<\/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>Decree 316\/2023 &ndash; Income Tax Minimum Taxable Amount<\/h3>\n<p>By means of Decree N&ordm; 316\/2023, the Executive Branch provides the minimum taxable amount for income tax over employee&rsquo;s monthly gross salary including supplementary annual salary (AR$ 880.000).<\/p>\n<h3>General Resolution 5378\/2023 &ndash; Export Increase Program<\/h3>\n<p>By means of General Resolution N&deg; 5378\/2023, Tax Authority (AFIP) extends for ninety days the term provided under Decree N&deg; 194\/2023 regarding the exportation of goods not included in Law N&deg; 21.453 officialized in the Export Increase Program.<\/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 492\/23 &ndash; Quality Specifications for the Sale of Fuels<\/h3>\n<p>By means of Resolution N&ordm; 492\/2023, the Secretariat of Energy set forth that the sale of fuels provided under Resolution N&ordm; 1283\/2006 (gasoline, diesel and biofuels) for consumption in National Territory, shall comply with the quality specifications provided under Resolution N&ordm; 576\/2019 as of the dates provided therein. Said dates might be deferred by Enforcement Authority specifically for each company as long said company proves enough progress in the works and investments committed under the program created by Resolution N&ordm; 5\/16.<\/p>\n<h3>Joint Resolutions 2\/23 and 3\/23 &ndash; New Values of Compensations Payable to Landowner<\/h3>\n<p>Joint Resolutions N&ordm; 2\/2023 and N&ordm; 3\/2023 issued by the Secretary of Agriculture, Livestock and Fishing and the Secretary of Energy, set forth as from October 1st 2022, an increase in the amounts to be paid under previous regulations to landowners by oil and gas exploration, exploitation and transportation companies as compensation for the activities performed on their land.<\/p>\n<h3>Decree 332\/23 &ndash; Tax on Liquid Fuels<\/h3>\n<p>By means of Decree N&ordm; 332\/2023, the Executive Branch sets forth that the increase of tax on liquid fuels (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 3rd and 4th calendar quarters of 2021, to the 1st, 2nd, 3rd and 4th calendar quarters of 2022, and to the 1st and 2nd calendar quarter of 2023, shall become effective as of November 1st, 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 Income Tax Minimum Taxable Amount Quality Specifications for the Sale of Fuels New Values of Compensation Payable to Landowners<\/p>\n","protected":false},"author":1,"featured_media":28,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-136","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\/136","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=136"}],"version-history":[{"count":1,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/136\/revisions"}],"predecessor-version":[{"id":302,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/136\/revisions\/302"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media\/28"}],"wp:attachment":[{"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=136"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=136"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bcoabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=136"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}