AFIP regulations: RG 5013 and 5016

Dear Industrialists,

On the one hand, General Resolution 5013/2021 was published. Through said RG, the benefit of zero export duties was enabled for service exporting firms that are covered by the Knowledge Economy Law (Law 27506). It is important to highlight that the companies that will be able to access the benefit are those that previously paid 5% in export duties. Likewise, the AFIP implemented the procedure that companies must follow to access the use of the surpluses paid so far.

Through the aforementioned Resolution, AFIP operationalizes the established benefit that provides for the reduction of the rate (Decree 1034/20). There the export duty is set at 0% for services provided in the country, the use of whichzation or effective exploitation is carried out abroad, provided that they are carried out by those registered in the National Registry of Beneficiaries of the Regime for the Promotion of the Knowledge Economy.

To access the zero export duty benefit, firms must be registered in the National Registry of Beneficiaries of the Knowledge Economy Promotion Regime (EDC Registry).

On the other hand, General Resolution AFIP 5016/2021 was also published. This regulation is linked to the Simplified Regime for Small Taxpayers (RS). The AFIP establishes that, until August 5, 2021, small taxpayers will be able to comply with the monthly payment obligations corresponding to the accrued periods from January to June 2021.

Below we attach the regulations correspondents. Likewise, any query can be channeled through the following link: Tax Advice - ADIMRA Single Window< /p>