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Worldwide Tax Summaries Corporate Taxes 2017/18 www.pwc.com/taxsummaries Worldwide Tax Summaries Corporate Taxes 2017/18 Quick access to information about corporate tax systems in 157 countries worldwide. South America Worldwide Tax Summaries Corporate Taxes 2017/18 All information in this book, unless otherwise stated, is up to date as of 1 June 2017. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. © 2017 PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. Foreword Welcome to the 2017/18 edition of Worldwide Tax Summaries – Corporate Taxes, one of the most comprehensive tax guides available. This year’s edition provides detailed information on corporate tax rates and rules in 157 countries worldwide. As governments across the globe are Some of the enhanced features available looking for greater transparency and online include Quick Charts to compare with the increase of cross-border rates across jurisdictions. You may also activities, tax professionals often need access WWTS content through Tax access to the current tax rates and other Analysts at www.taxnotes.com. major tax law features in a wide range of countries. The country summaries, If you have any questions, or need more written by our local PwC tax specialists, detailed advice on any aspect of tax, include recent changes in tax legislation please get in touch with us. The PwC tax as well as key information about income network has member firms throughout taxes, residency, income determination, the world, and our specialist networks deductions, group taxation, credits and can provide both domestic and cross- incentives, withholding taxes, indirect border perspectives on today’s critical taxes, and tax administration. All tax challenges. information in this book, unless otherwise stated, is up to date as of 1 June 2017. Our online version of the summaries is available at www.pwc.com/taxsummaries. The Worldwide Tax Summaries (WWTS) website also covers the taxation of individuals and is fully mobile compatible, Colm Kelly giving you quick and easy access to Global Tax & regularly updated information anytime on Legal Services Leader your mobile device. PwC Ireland www.pwc.com/taxsummaries Foreword 1 Contents Foreword ...............................................1 Country chapters Argentina ..............................................4 Bolivia .................................................24 Brazil ..................................................36 Chile ...................................................58 Colombia .............................................77 Ecuador .............................................103 Guyana.............................................. 115 Paraguay ...........................................123 Peru ..................................................133 Uruguay ............................................152 Venezuela ..........................................172 Worldwide Tax Summaries Editorial Team ...................................197 2 Contents PwC Worldwide Tax Summaries Country chapters South America Argentina PwC contact Ricardo D. Tavieres PwC Argentina Edificio Bouchard Plaza Bouchard 557 C1106ABG Ciudad de Buenos Aires Argentina Tel: +54 11 4850 6714 Email: [email protected] Significant developments Tax amnesty and moratorium programme On 22 July 2016, a wide tax amnesty and moratorium programme were established in Argentina through Law 27,260. Tax amnesty An exceptional tax amnesty was passed by the Argentine Congress allowing taxpayers to include their undeclared assets in exchange for a cash tax payment to the government, a subscription of sovereign bonds, or by making certain investments without tax cost. Taxpayers were able to adhere to this regime through the period August 2016 to March 2017. Assets reported were subject to tax rates ranging from 0% to 15%, depending on the amount, type of asset, and month of reporting. Taxpayers were exempted from paying this tax through the subscription of certain ad hoc Argentine sovereign bonds and local mutual funds that focus on development projects, such as renewable energies and infrastructure. Tax moratorium The law also included an exceptional and wide moratorium programme on federal taxes, including social security and withholding taxes (WHTs), and custom duties due by 31 May 2016. Taxpayers who adhered to the moratorium were allowed to settle their outstanding tax liabilities with up to 60 monthly instalments at preferential interest rates; additionally, they were benefited with the forgiveness of fines, penalties, and a reduction of interest percentages of late payment interests due. Other relevant amendments The above referenced Law 27,260 also introduced certain relevant amendments to the income tax, minimum notional income tax, and wealth tax laws. Income tax: WHT on dividend distributions The 10% WHT on dividend distributions made by local entities to individuals, undivided estates, and foreign entities was repealed as of July 2016. Minimum notional income tax According to Law 27,260, minimum notional income tax will be repealed as of 2019. www.pwc.com/taxsummaries Argentina 4 Argentina Wealth tax The wealth tax rate applicable to participations in domestic entities held by individuals, undivided estates, and foreign entities was reduced from 0.50% to 0.25% as of fiscal year 2016. Tax promotional regime for energy generation through renewable sources Through the enactment of Law 26,190, as amended by Law 27,191, and Regulatory Decree 562/2009 and 531/2016, the Argentine government launched updated promotional measures for the energy sector with the aim of encouraging the use of renewable energy sources for the production of electricity. According to this regime, certain tax benefits shall be granted upon request by filing the projects with the relevant authorities, provided they start being executed before or on 31 December 2017. Benefits include accelerated depreciation of project assets for income tax purposes, a five-year extension on the loss carryforward, early recovery of value-added tax (VAT) paid on the acquisition of new assets or infrastructure work, and a tax credit certificate to be applied against federal taxes. Also, from a provincial tax perspective, Law 26,190 invites all Argentine provinces to adhere to the regime enacting local regulations with tax benefits aimed at promoting and encouraging the production of electric energy through renewable sources. Special tax regime for small and medium-sized enterprises (SMEs) Law 27,264 (passed in August 2016) established a special tax regime for SMEs and for infrastructure investments conducted by SMEs. Benefits include, among the most relevant, the following: • Full exemption on tax on minimum notional income starting January 2017 (tax to be repealed by 2019). • Full credit (against income tax and its pre-payments) on tax on financial transactions paid by micro and small-sized enterprises. 50% credit on the tax paid by medium-sized manufacturing entities. • Deferral on the due date for payable VAT balance. • Fiscal stability (from July 2016 to December 2018) for SMEs that invest in infrastructure projects and/or capital goods. • Income tax credit for an amount equal to 10% of the amounts invested in infrastructure projects and capital goods. • Tax bond (creditable against federal taxes) for the input VAT balances in favour resulting from infrastructure investments. The regulatory authority would be in charge of carrying out a registry of companies that are considered SMEs and, therefore, entitled to the benefit. Taxes on corporate income Profits tax The rate of profits tax on net taxable business profits is 35%. Legal entities resident in Argentina are subject to tax on Argentine and foreign-source income. Resident legal entities are able to claim any similar taxes actually paid abroad on foreign-source income as a tax credit. The tax rate applies on net income determined on a worldwide basis. 5 Argentina PwC Worldwide Tax Summaries Argentina Corporations, limited liability partnerships (LLPs), and branches, as well as other entities, are required to make a flat and final income tax withholding of 35% from dividend payments to resident or non-residents beneficiaries, to the extent that the amount of such dividends exceeds the net taxable income determined at a corporate level in accordance with the general tax rules (so-called ‘equalisation tax’). As of July 2016, Argentina has repealed the 10% WHT on dividend distributions that was established in 2013. Argentine-source income (e.g. royalties, interests) received by foreign entities is subject to WHT in full and final settlement at source (see the Withholding taxes section). Tax on minimum notional income In addition to the profits tax, there is a tax on minimum notional income. The rate is 1% on the value of fixed and current assets. The presumed tax, imposed annually, is applied only in excess of the profits tax of the same fiscal year. In addition, payment of this presumed tax, not offset by the profits tax, will be treated as payment on account of profits tax chargeable during a maximum period of ten years. Banking and insurance entities are only subject to this tax on 20% of the corresponding taxable assets. According to the 2016 tax reform, this tax will be repealed as of 2019. Local income taxes For a description of the local (jurisdictional) tax
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