The Argentine tax authority (AFIP) recently announced the introduction of new Registry and withholding requirements for the mining sector through General Resolution 5333/2023. The new Registry replaces the one established by General Resolution No. 3692/2014 in order to increase the control actions of the AFIP. Those required to request registration in the Registry include:
- Mining companies;
- Suppliers of mining companies; and
- Holders of exploration or prospecting rights.
In connection wi…