Mining Secretariat Resolution No. 15/2020 – Authorization of remote filings, of the Electronic Document Management System regarding the tax breaks provided by the Mining Investment Law on the import of equipment and supplies for mining.
CIRCULAR
Mining Department Report | Mining Secretariat Resolution No. 15/2020 – Authorization of remote filings, of the Electronic Document Management System regarding the tax breaks provided by the Mining Investment Law on the import of equipment and supplies for mining
Dear Sir or Madam,
The purpose of Resolution No. 15/2020 is to implement the remote filing related to the tax break provided by the Mining Investment Law No. 24.196 (“LIM”) regarding the import of equipment and supplies for mining.
It is necessary to bear in mind that Resolutions No. 8, 9, and 14 of the Mining Secretariat enacted: (i) the suspension of all face-to-face filings -which were usually carried out in hard copy paper format- related to the provisions of the LIM, and (ii) the suspension of the deadlines that the National Directorate of Mining Investments had to review a filing.
In this sense, the benefits and tax breaks provided by the LIM, once duly filed, are materialized through the issuance of certificates by the mining authority.
In said Resolutions No. 8, 9, and 14, the Mining Secretariat communicated the possibility of using the Platform for “Remote Procedures” (“TAD”) of the Electronic Document Management System (“GDE”), but the reengineering of the procedures from the legal, technological and operational point of view, was in process.
To a large extent, the filing and obtention of certain certificates, such as the authorization certificates for the import of each equipment and supply under the benefit of the LIM, is more urgent than other filings.
Resolution No. 15/2020 of the Mining Secretariat authorized the issuance of certificates and/or documents through the Remote platform TAD of the Electronic System GDE, and provided as Schedule the Import Authorization Template in accordance with the provisions of the LIM. It also made clear: (i) that the filing of said certificates is suspended by any other means (face to face), and (ii) that in case a certificate had been requested face to face before the suspension of face to face filings, then such requests will be considered withdrawn in case the certificate is requested again through the TAD platform.
Please, do not hesitate to contact us should you require any further information on this matter.
Sincerely,
Marcos Moreno Hueyo
Dolores Reyes