Novedades Destacadas

• Impuesto a las Ganancias – Mínimo no imponible (SAC)
• Requisitos de Calidad para la Venta de Combustibles
• Actualización de Valores Indemnizatorios a Superficiarios

LEGISLATION

Decree 316/2023 – Income Tax Minimum Taxable Amount

By means of Decree Nº 316/2023, the Executive Branch provides the minimum taxable amount for income tax over employee’s monthly gross salary including supplementary annual salary (AR$ 880.000).

General Resolution 5378/2023 – Export Increase Program

By means of General Resolution N° 5378/2023, Tax Authority (AFIP) extends for ninety days the term provided under Decree N° 194/2023 regarding the exportation of goods not included in Law N° 21.453 officialized in the Export Increase Program.

LATEST NEWS IN THE HYDROCARBON SECTOR

Resolution 492/23 – Quality Specifications for the Sale of Fuels

By means of Resolution Nº 492/2023, the Secretariat of Energy set forth that the sale of fuels provided under Resolution Nº 1283/2006 (gasoline, diesel and biofuels) for consumption in National Territory, shall comply with the quality specifications provided under Resolution Nº 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 Nº 5/16.

Joint Resolutions 2/23 and 3/23 – New Values of Compensations Payable to Landowner

Joint Resolutions Nº 2/2023 and Nº 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.

Decree 332/23 – Tax on Liquid Fuels

By means of Decree Nº 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.

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