Argentina's Revenue Service has published in the Official Gazette Resolution 3692/2014 which introduces fiscal registries for companies in the mining sector and withholding tax requirements.
Fiscal Registries
Companies required to register will be able to do so online and include:
- Mining Companies,
- Suppliers of mining companies, and
- Holders of mining exploration rights
Withholding Tax Requirements
New withholding tax requirements apply for both value added tax (VAT) and income tax.…