Argentina: Energy - Secretariat provides exemptions from PAIS Tax

16 Aug 2023    1 minute read

In brief

On 11 August 2023, Resolution No. 671/2023 ("Resolution") of the National Energy Secretariat ("Secretariat") was published, establishing the exceptions to the collection of the PAIS Tax ("Tax") for imported goods related to power generation.

Contents

In focus

The imported goods that shall be exempt from the Tax are: 

i. Those included in the following tariff positions of the Common Nomenclature of Mercosur (NCM): 

a) 2701.12.00 (bituminous coal) 

b) 2710.19.22 (fuel oil) 

c) 2711.11.00 (liquefied natural gas)

d) 2711.21.00 (gaseous natural gas) 

e)  2716.00.00 (electric energy) 

ii. Those for the construction and commissioning of: 

a) the President Nestor Kirchner gas pipeline 

b) the reversion of the Northern Gas Pipeline (Gasoducto Norte) and related works

c) the works included in the 'Transport.Ar' National Production Gas Pipeline System Program

To benefit from this exemption, the party importing the goods destined for the construction and commissioning of the works mentioned in point ii shall submit to the General Customs Directorate ("DGA") and at the time of accessing the Free Exchange Market the sworn statement attached as an annex to the Resolution. 

The DGA will control the identification and traceability of the goods imported for the works mentioned in point ii.
The Resolution comes soon after the Chamber of Hydrocarbon Producing Companies requested the National Executive Branch to promptly apply the Tax exemption to avoid, among other things, possible impacts on tariffs and supplies of critical inputs for energy generation. 

Click here to read the Spanish version.

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