Regulation of the provisions of the Tax Code that establish that services offered within the country but benefited from abroad will be considered exports and pay taxes accordingly
That Law No. 27.467 that approved the Budget of Expenses and Resources of the National Administration for the Fiscal Year of 2019, introduced -among other issues- amendments to articles 10, 91 and 735 of Law No. 22.415 (Customs Code) and its amendments in order to regulate the export of services. That in subparagraph c) of section 2 of article 10 of Law No. 22.415 (Customs Code) and its amendments, it was provided that the provision of services performed in the country, whose effective use or exploitation is carried out abroad is to be considered as if they were merchandise. That in section 1 of article 755 of Law No. 22.415 (Customs Code) and its amendments, the NATIONAL EXECUTIVE POWER is authorized to tax with export duties the export for consumption of merchandise, to remove existing taxes and to amend the established export duties. That in the current economic situation it is necessary to adopt measures that allow, among other objectives, to meet the needs of public finances. That, in this sense, it is necessary to set duties on certain exports and regulate aspects related to them, in order to achieve the purpose previously mentioned.