Having failed to comply with the collection of payment of exports is no longer an obstacle to receiving tax refunds related to other export operations.
On March 2012 General Instruction No. 7 was issued by the Customs Authorities. It stated that those exporters that registered a situation of non-compliance in any export were forbidden from collecting the tax refund of all of their operations, including those which the currency had been entered correctly.
The Federal Court of Appeals of Salta declared this criterion to be illegal in re “Electroquímica El Carmen SA c/ AFIP-DGA s/ amparo Ley 16.986” dated November 19, 2014, where the court ruled that General Instruction No. 7/2012 imposed an excessive punitive measure which in reality acts as a total impediment to the exercise of a right.
On September 19, the Customs Authority issued General Instruction No. 8/2016 that left General Instruction No. 7/2012 without effect, so this should regularize the collection of tax refund on exports for those operations in which the exchange situation has been correctly complied with.
This disposition is consistent with the recent abrogation of General Instruction No. 2/2012 for which the Customs Authorities purported to apply fines for inaccurate declarations based on failure of entering the currency correctly.
This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.