Tax and energy news

Dear Partners,

We are contacting you to tell you about the following news:

• TAX: Extension of VAT refund request for investments in fixed assets
• ENERGY: Resolution SE 375/212 - News in contracts for gas supply 2021/2022

TAX: Extension of VAT refund request for investments in fixed assets

The AFIP extended, through the RG 4980/2021 published on the day of yesterday in the B.O., the deadline to complete the process of requesting a VAT refund for investments in fixed assets made in 2020. The deadline moved from April 30 to July 31.

This régimen, regulated by the RG 4581/2019, allows the return of the tax credit for the purchase, construction, manufacture, processing or definitive import of fixed assets -except automobiles-, provided that there is still a favorable balance after six fiscal periods from the one in which the calculation was appropriate.

To access the regime, a pre-application must be filled out between March 1 and 15. In this instance, after the approval of the AFIP, the “web” sworn declaration F. 8117 must be sent requesting the return and the special report issued by an independent public accountant that validates the tax credits.

For more information contact the Department of Politicscute;Tax Ethics (lucioc@uia.org.ar/tributaria@uia.org.ar).

ENERGY: Resolution SE 375/212 - News in contracts for gas supply 2021/2022

Continuing with what was reported in the Member Information email No. 17 of 04/28/21, and as a result of the proposals made by the UIA together with other associations, the Ministry of Energy of the Nation announced to us theResolution SE 375/212 attached, through which users categorized as SGP3 can choose to purchase their gas demand from a Marketer and/or their Distributor, under the full service modality.< br />
The Department of Energy of the UIA has been carrying out negotiations with the Ministry of Energy and Enargas, palso actively participating in the SME Commission of said organization.

For any questions or queries, contact the Head of the Department of Energy, Alberto Calsiano albertoc@uia.org.ar.