Argentina’s tax authority has issued General Resolution 5663/2025, which amends General Resolution 5333 on 10 March 2025.
General Resolution No. 5333 introduced the “Fiscal Registry of Mining Activities,” creating withholding regimes for value-added tax (VAT) and income or profit taxes. These measures apply specifically to transactions between companies operating within the mining sector. Additionally, it implemented an information regime for holders of exploration or prospecting rights granted by the relevant mining authorities.
Under General Resolution 5663/2025, those registered in the mining companies registry can file exclusion certificates under the withholding regimes for VAT and income tax, as outlined in GRs 830 and 2226.
