Promotion Regimes

Law N° 25.922
Regime Law for the Promotion of Software Industry

The main objective of the system of Law 25,922 software promotion is to improve the competitiveness of enterprises by granting tax benefits to stimulate the development and boosting the industry in the country SSI . Promoting investment, encouraging R & D, improving the quality standards of products and processes, promoting exports and contributing to increased employment.

Benefits
The beneficiaries of this scheme shall enjoy the benefit of the Fiscal Stability until 17/09/2014.

Become a transferable tax credit voucher to 70% (seventy percent) of employer contributions for 19,032 law (INSSJyP) 24.013 (National Employment Fund) and 24.241 (Integrated Retirement and Pension). Deduct sixty percent (60%) in the total amount of income tax determined in each year.

Requirements
Expenditure for R & D more than 3% of total expenditure Getting recognized Export Quality Standard exceeding 8% (inclusive).

Services offered
Feasibility analysis of implementing the necessary.
Information System Survey.
Advice on assembling the presentation and Certifications Accounting
Presentation for the Secretary of Industry
Tracking the various stages of the proceedings to obtain
Quarterly profit presentations
Annual Presentation

Law N° 26.360
Regime Law for the Promotion of investment in capital goods and infrastructure

The 08/04/2009 was published in the Official Gazette of Law 26,360 that established the system of promoting investment in capital goods and infrastructure is going to scheme Law 25,924 (which ended on 30/09/2007).

The subjects that are achieved by this scheme may get early repayment of value added tax for goods or infrastructure works included in the proposed investment project, or alternatively, to practice in the Income Tax accelerated depreciation themselves.

The scheme will be natural persons domiciled in the Republic of Argentina and juridical persons in it or who are empowered to act within its territory comply with its laws, duly registered under the same, to develop productive activities in the country or established in the same with that purpose and attesting under oath before the relevant enforcement authority the existence of an investment project in industrial activities or the implementation of infrastructure works to be carried out from 1 October 2007 to 30 September 2010, both dates inclusive.

In the event that the beneficiary is a trust scheme, both the trustee and the trust beneficiaries must be natural persons domiciled in the Republic of Argentina or a legal entity incorporated in it, or be empowered to act within its territory to fit your laws, duly registered under the same, and certify under oath before the relevant enforcement authority the existence of an investment project in industrial activities or the implementation of infrastructure projects. Similarly, the regime will apply to depreciable movables included in work in progress and infrastructure works started prior to 1st October 2007, provided that such date has not been incurred expenditure of funds associated with the investment project an amount equal to or greater than FIFTEEN PERCENT (15%) of the planned investment.

To access this benefit must be satisfied the conditions laid down in this Act, in its Regulatory and complementary to emerge for which it is necessary to a thorough and complete presentation to the implementing authority for monitoring and processing.

Services Offered
Making full presentation including tax and technical aspects of its monitoring process to approval.
Once approved the filing of its audit preparation, technical and accounting, which sets the rules.

Resolution No. 256/00
Establishes the scheme of import of goods for Large Investment Projects

Set zero percent (0%) import duty for new goods imported from outside the region under this scheme and are members of the project . Can be imported for parts, under the benefits provided, to a FOB value not exceeding five percent (5%) of the total value of goods imported. They will also be capable of being imported under this scheme, those new goods for the treatment and / or elimination of pollutants from the air, soil and / or water, that are integrated into tangible goods-producing plants, both new and existing.

To access this benefit must be satisfied the conditions set forth in this resolution and its Regulatory, complementary and amendments for which it is necessary to a thorough and complete presentation to the implementing authority for monitoring and processing.

Services Offered
Making full presentation that includes technical and formal aspects.
Track your applications until approval.

Resolution No. 511/00
Import Regime Sets Used Production Lines

Six percent (6%) import duty for used goods imported from outside the region under this scheme and are members of the project.

To access this benefit must be satisfied the conditions set forth in this resolution and its Regulatory, complementary and amendments for which it is necessary to a thorough and complete presentation to the implementing authority for monitoring and processing.

Services Offered
Making full presentation that includes technical and formal aspects.
Track your applications until approval.

Decree 870/2003
Export Regime on the market in the form of "turnkey contract"

Goods of national origin part of a transaction registered in the Register of Export Contracts Turnkey have provided an additional refund in each case by the Decree No. 1011 dated May 29, 1991 or you change the standard, equivalent to the difference between this and the rate of TEN PERCENT (10%).

The service members of the national component of an operation registered with the Register of Export Contracts Turnkey have a refund of TEN PERCENT (10%).

Services Offered
Making full presentation that includes technical and formal aspects.
Track your applications until approval.

OTHER EFFORTS

Management and monitoring records to Department of Industry.

Automatic and semi-automatic licensing.

Promotional loan processing various agencies (SEPYME, MIF, National Bank, BICENTENARIO FUND. etc.).