- Consulting and Advisory on the Mining Investment Law (24.196): Support from the feasibility stage and registry enrollment, up to maximizing the law’s strategic tools.
- Mining Investment Law Benefits: Management of tax relief plans, fiscal stability, accelerated depreciation, and tariff exemptions.
- Advisory on RIGI (Incentive Regime for Large Investments): Impact analysis, structuring of eligible vehicles (SPVs/VPUs), and compliance with requirements to adhere to tax, customs, and foreign exchange benefits.
- Comprehensive Tax Advisory: Strategic tax planning to optimize project profitability across all stages (prospecting, exploration, construction, and exploitation).
- VAT Recovery for Exploration: Specialized management, preparation of technical dossiers, and exhaustive tracking of refund processes before ARCA, strategically backed by over 20 years of experience in tax oversight.
- VAT Recovery for Export: Information systematization and streamlining of refund procedures.
- International Taxation: Design and documentation of intercompany policies, essential for multinational mining companies.
Services
Mining
Mining development in the Argentine Northwest (NOA) and the Lithium Triangle region demands highly specialized, dynamic professional support with an in-depth understanding of local and international regulatory frameworks. At MR & Asociados, we have consolidated a practice area dedicated exclusively to providing comprehensive solutions for mining companies, explorers, and their supply chain.
We have built strong, trust-based relationships, partnering with industry leaders over the years.
Services for Mining and the Supply Chain
Promotional Framework, Tax, and Customs Regime
Audit, Accounting, and Regulatory Compliance
- Accounting Advisory: Design and systematization of accounting structures specific to the extractive industry.
- Auditing and Internal Controls: Evaluation of control systems, operational audits, and risk mitigation in highly complex operations.
- Regulatory Compliance: Alignment with local, regional, and global standards, including Anti-Money Laundering (AML) regulations and Central Bank (BCRA) foreign exchange regulations.
- Tax and Accounting Due Diligence: Specialized acquisition audits for mergers, acquisitions, or the pursuit of financing and international investors.
- Supplier Compliance: Development of compliance processes for suppliers and contractors of works and services.
- External Audit of Financial Statements: Auditing tasks and issuance of financial statements under local GAAP and IFRS.
- Accounting Certifications.
Supply Chain: Mining Supplier Development
- Advisory for Mining Company Suppliers: Support in the professionalization, tax categorization, and business structuring for service, transportation, catering, and construction companies.
- Enrollment in Tax Registries: Registration and maintenance management in tax registries for mining operators and suppliers before national authorities.
- Provincial Registry of Mining Suppliers: Comprehensive management for registration, categorization, and compliance with local procurement quotas in the Provincial Registry of Local Mining Suppliers for the provinces of Salta and Jujuy.
Outsourcing and Human Capital
- Outsourcing / Loan Staff: External processing of accounting, supplier payments, and administrative management, ideal for projects whose headquarters are distantly located. Provision of personnel for administration in local offices and on-site.
- Mining Recruiting: Search, assessment, and selection of human capital with the specific technical and managerial profiles required by the industry (engineers, geologists, contract managers).
Our Strategic Presence
The heart of mining development requires proximity. We have a strong presence and strategically located offices in the NOA region to provide an immediate and on-site response to projects located in the Puna: