Recovery and Transfer of Tax Credits

Different norms allow tax- payers to validate tax credits that the company already has in its favor either at national and provincial level.

S&A provides specific advice to their clients for the recovery of debts against the Treasury, as a consequence of the inefficiencies and poor business tax planning of the Argentine tax system.

We have created a specialized department that analyzes the problem and the cause of the generation of the balance in favor and presents its customers a solution and advice for the implementation within the framework of existing legislation.

S&A has been working in the field for over 25 years, advising leading companies, national and international, of the most diverse areas, but mainly focused on the export sectors of oil, grains and oilseeds, refrigerators, car manufacturers and tanneries, etc.

Here under, we synthetically outstand the regulating legislation procedure for obtaining approval of credit balances:

Value Added Tax

Law 23.349 art 43 and 43 bis
RG 2000/2006 AFIP and amendments (Export VAT)
RG 1466/2003 AFIP and amendments (Tax Free Access)
RG 1168/2001 AFIP and amendments (VAT Capital Goods)

Income Tax

Law 20.628
RG 2224/1979 DGI and amendments

Gross Receipts Tax

Tax Code Article 133
Normative 1/2004ARBA Art.231/233