TAX AND CUSTOMS

▼ General Customs Territory Sales - 100 %
The entire output can be entered into the TAG for marketing. These operations can not be performed in another Free Zone, General Pico being the only one able to do so. This benefit allows the establishment of industries making an industrial park that also has customs benefits. (Decreto PEN N° 285/99 and Law No. 25.237 art. N° 86).
▼ Employer Contributions - Exempt
Companies based in the ZFGP are exempt from employer contributions. (Decreto PEN N° 285/99, Law No. 25.237 art. N° 86).
▼ ART and Social Work - Exempt
The province of La Pampa is responsible for these concepts reinstating the 100% of the subscriber. (Decreto PEP N° 370/99).
▼ Basic Services Tax - Exempt
Users ZFGP, They are exempt from national taxes on basic services (such as VAT). Within the utilities are included: Telecommunications, Gas, Electricity, water, sewage and drainage. (Law No. 24.331).
▼ Provincial and Municipal Tax - Exempt
ZFGP based companies are exempt from all municipal taxes and existing provincial taxes (Gross Income, Stamps) or recreated. (Tax Code of the Province of La Pampa - Ordinance No. 134/2000 - Resolution Mun. Gral. Pico N° 2378/2000).
▼ statistical rate - Exempt
Upon nationalize imported components from the ZFGP, Statistics fee is not paid (3%), as if you should have any other customs agency. (Decreto PEN N° 285/99 and Law No. 25.237 art. N° 86).
▼ Export duties - value added Exempt
They are not made by the Export Law, the added value within the ZFGP or imported inputs. Is paid only by the national component. (see table 1 – Import Duties) (General Instruction No. 6/04 AFIP-DGA)
▼ Import Duties
Raw materials and imported inputs destined ZFGP expenses paid at the time of nationalization introduced to TAG and not upon arrival in the country. It is clear that nationalization costs are charged only to imported parts of the finished product. in this manner, waste imported inputs are not taxed import duties. You can also enter inputs that are consumed in the process (viands), such as items of special cleaning machines, without paying import taxes. (see table 1) (Law No. 24.331)
FRAME 1: IMPORT DUTIES AND EXPORT BY ORIGIN AND DESTINATION
TAG
(Destination finished product)
Exterior
(Destination finished product)
TAG
(Origin raw material)

Export duties (ED): when entering inputs to the DE guaranteed ZFGP, and to return the finished product to the guarantee is canceled TAG. O sea, not paid the DE.

Import Duties (ID): They do not apply because the inputs are national and is not reached the value added in ZFGP.

Export duties (ED): when entering inputs to the DE guaranteed ZFGP, and export the finished product previously guaranteed pay. O sea, EDs on paid domestic inputs being exempt value added in the ZFGP.

Import Duties (ID): They do not apply because the destination is abroad.

Exterior
(Origin raw material)

Export duties (ED): They do not apply because the destination is the TAG.

Import Duties (ID): Upon nationalize the finished product, DI paid on imported inputs actually part of the product, waste being excluded these inputs. Additionally there is a financial benefit by deferring the time of payment of the DI for the period of stay in the ZFGP.

Export duties (ED): do not apply because the inputs are imported and added value in ZFGP it is not reached.

Import Duties (ID): They do not apply because the destination is abroad.

▼ Capital Goods (machines and installations) Nationalization exempt from fees
Capital goods entering the Free Zone General Pico (ZFGP) from abroad, do not bear customs duties and Import Taxes. (Law No. 24.331).
▼ There is no economic restrictions on the entry of used capital goods
You can enter the ZFGP used capital goods from abroad. These, as in the case of new, do not bear customs duties and Import Taxes. This transaction is not allowed in TAG. (Law No. 24.331 and General Resolution AFIP No. 270/98).
▼ civil engineering materials - Exempt from VAT
National materials to enter the ZFGP, They are considered as a final export so that they are exempt from VAT and local taxes. Additionally, construction costs are lower due to lower cost of labor in the region and the possibility of using imported inputs for construction. (Law No. 24.331).
▼ Issuance of Warrants
ZFGP users can apply to the Customs of La Pampa the issuance of warrants and certificates of deposit of merchandise, foreign raw materials and domestic products or, deposited at no cost ZFGP. (Decreto PEN N° 285/99 and Law No. 25.237 art. N° 86).

         OTHER BENEFITS         

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