1. Double Exploration Expense Deduction (Act No. 24.196)
They can deduct 100% of the amount invested in determining the feasibility of a project from the calculation of the Income Tax (prospecting, exploration, special studies, pilot plants, research). And they infer from the law of Income Tax.

2. Tax rebate for Exploration (Act No. 25 429)
Refund of VAT (at 12 months)

3. Fiscal and Exchange Rate Stability (Act No. 24 196)
Fiscal stability for 30 years. Mining companies will not see their tax burden or tariff affected, reduced benefits, neither changed its currency regime. (On the fiscal side includes taxes on interest on borrowing abroad, but they are outside the VAT refunds on exports. Regarding the exchange rate it excludes exchange equality). In other countries, these benefits are not FREE.

4. Accelerated depreciation (Act No. 24 196)

Machinery, buildings, vehicles and infrastructure are amortized over three years. You can move the breakdown of accelerated amortization, when it can not be used by 100%. The breakdown can be transferred indefinitely until the company generates profits that could be used.

5. Exemptions from Customs Duties and Taxes (Law Inv. Mining-Resolution 112/2000)
They do not pay import duties or any other tax, fee or charge of statistics on imports of capital goods, equipment or supplies.

6. Deduction for Conservation of Environment (Law Inv. Mining)
These expenses are deductible up to 5% of the total costs of extraction and processing.

7. Income Exemption (Law Inv. Mining)
They are exempted from the contribution of profits from mining and mineral rights to capitalize on companies.

8. Royalties (Act Inv. 25 161- Mining- Law Article 22a)
The limit in the country is 3%. In Chubut is 2% of the value of the ore mine entrance.

9. Tax Exemption for Minimum Presumed Income (Act Inv. Mining)

10. Capitalization of Mineral Reserve Valuation
The valuation of mineral reserves may be capitalized up to 50%. This does not affect the income tax, only improves the financial situation access to the credit. (Act Inv. Mining)

11. Early repayment of VAT and Finance
Return or import financing or purchase of goods and infrastructure investments. VAT refund within 60 days. VAT tax credits can be redeemed for a bank loan in the same amount. The state is responsible for up to 12% interest per annum. And the credits can be at 2, 4 or 6 years.

12. Tax Exemption for Mining Property
Read: Mining Property = products, establishment, machinery, vehicles, etc. This extends to any tax or charge, present or future national, provincial or municipal. (Excluded: mining, royalties, service fees and taxes pay the labels for prosecution).

13. Provincial and Municipal Tariff:
The Federal Mining Agreement (Law 24 228). National and Provincial States agreed to eliminate all taxes and municipal rates and stamp duty (exemption on gross income, stamps, etc.).

14. Refunds for Puerto Patagonia
Establishing a reimbursement to the exports made by Com. Com Rivadavia. A 5% (increases when the location of the port is southernmost). (Law and its amendment law 2302834490)

15. Exemption from export taxes
Other activities contribute with between 10% and 20%.

16. Check Tax Exemption (decree No. 613/2001)
For other activities the rate is 6 per thousand

17. Deduction of 100% of the Liquid Fuels
That is what everyone pays when loading petroleum.

18. Transfer abroad of capital and profits at any time without paying taxes or charges on such transfers

19. They should not settle foreign currency.
They are not allowed to enter the country the 100% of exports produced.

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