The Argentine Chamber of Commerce and Services (CAC) today (02.09.2025) expressed its "strong rejection" of various provincial regimes that require payment of the Gross Income Tax on the entry of merchandise from other jurisdictions.
In a note sent to the Minister of Economy, Luis Caputo, the entity warned that these measures operate as "true internal customs" that "cause serious harm to interjurisdictional trade" by increasing logistical and tax costs, increasing bureaucracy, and causing operational inefficiencies.
According to the CAC, the imposition of these advance payments "negatively impacts logistics centers, restricts the free movement of goods, and forces companies to face outstanding balances frozen indefinitely."
Constitutional principles
He also noted that these provisions "contradict principles enshrined in the National Constitution," which reserves the power to regulate interprovincial trade to the National Congress. As a precedent, he cited the Supreme Court ruling in the case "Loma Negra Compañía Industrial Argentina SA v. Province of Misiones," which ruled in favor of the free movement of goods.
"The existence of these regimes not only harms the competitiveness of Argentine companies, but also goes against the deregulation and inflation-reducing efforts promoted by the National Government," the CAC emphasized.
Therefore, the Chamber requested "the intervention of national authorities to ensure full respect for the constitutional framework and safeguard the normal conduct of interjurisdictional trade."
Questioned regimes
- Chaco – General Resolution No. 1566 and complementary resolutions No. 1570, 1588, 1594, 1707 and 2094.
- Formosa – General Resolutions No. 50/2020 and No. 35/2021.
- Jujuy – General Resolution No. 1661/2024 and complementary resolutions No. 1670/2024 and No. 1713/2025.
- Missions – Decree 2913/2007 and General Resolution No. 56/2007 and its amendments.
- Salta – Decree No. 2419/2009 and General Resolutions No. 12/2016, 07/2023, 15/2023, 04/2024 and 08/2025.
- saint Louis – General Resolution No. 8/2016 and complementary resolutions.
- Catamarca – Resolution No. 61/2012.
- Neuquén – Bill 16.487 introduced on March 5, 2024, by the Neuquén Federal Bloc.
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