The registry that turns a supplier into a mining beneficiary

The benefits of the mining regime — duty-free imports, recovery of exploration VAT, accelerated depreciation, tax stability — are not claimed per transaction: they are claimed by being registered. This resolution rewrites that registration entirely and creates the system it lives in, the Mining Investment Registry (RIM), which identifies each beneficiary by tax number and gives each project a unique code. ⭐ And it defines, for the first time with this precision, what a mining supplier is for the State. Section 6 of the annex says a mining service is «a task, activity or intangible experience intended to directly benefit those carrying out mining activities in the country», with no transfer of ownership of the asset or of control over it, and lists nineteen activities that qualify for registration: project feasibility work (geology, resource estimation, mine engineering, geotechnics, metallurgy, hydrology, plant planning and design, infrastructure and logistics, environment and permits) · preparation and development (plant construction, stripping, tunnels, heaps, tailings dams) · ground-support works · mining infrastructure · ore haulage to the plant · pumping and ventilation · electrical and communication systems · mine safety, geological, geophysical, satellite-imaging, petrographic and rock-mechanics studies · mineral treatment and processing testing · mining IT: on-site connectivity and networks, fleet management, automation and remote operation · design and construction of extraction works · drilling · blasting · ground and aerial topographic surveys · hydrogeological testing · chemical analysis laboratories · environmental studies and treatment of mining waste · structural design of plants and works · and equipment maintenance, which expressly includes stock, spares and warranty management. What you must file to get in (s. 5): a description of the services fitted to that list; a breakdown of assets, staff and infrastructure; the goods you plan to import under the benefit; a sworn statement that the directors do not fall under the disqualifications of s. 3 of the law; an accountant's certificate that there are no tax, social-security or customs debts — nor payment plans; and, for companies, the articles of association and the resolutions appointing current officers. The tax number must have registered with ARCA at least one activity related to the declared services. ⭐ And the link to mining is evidenced «through service contracts, a tender award or other suitable documentation… or a list of potential clients». What you must do to stay in (s. 14): be principally engaged in mining services and show that at least 60% of total billing, on every count, corresponds to those services; and file each year, by 31 March, a sworn declaration of the previous calendar year's operations together with an accountant's certificate. The first one is filed the year after registration; if that stub is shorter than 120 calendar days, it is deferred and merged with the following year. What happens if you fall short of the 60% (s. 20): a single formal notice giving ten business days, then a year of suspension of the import benefit — during which the imported goods must remain assigned — then another year, and after two consecutive years removal from the registry and payment of the duties on everything imported. The resolution repeals s. 4 of Resolution 30/2018 and four earlier resolutions, from 1996, 2019, 2020 and 2021. verif · Aug 19, 2026 ↗

19 August 2026, the day of its publication in the Official Gazette, as set by its section 6. It applies also to filings already under way, with one exception: sworn declarations filed earlier are resolved under the rules in force when they were filed. The National Mining Investment Directorate must notify each applicant which adjustments and additional documents are needed for their file to continue. verif · Aug 19, 2026 ↗

⭐ To the service SME that sells, or wants to sell, to a mining company — the least obvious addressee of what looks like a paperwork rule. Being on this registry is what lets it import its own equipment duty-free, and section 6 tells it whether its activity qualifies: if it does drilling, blasting, laboratory work, surveying, hydrogeology, equipment maintenance, on-site connectivity or mining waste treatment, it qualifies. ⚠️ But the registry has a wide door and a narrow stay, and those are two different decisions. To get in, a list of possible clients is enough: no signed contract is needed, so you can be registered before winning your first job. To stay in, six out of every ten pesos billed must come from mining, measured on total billing on every count. ⇒ That shuts out the supplier for whom mining is one line of business among several, however well it sells. To whoever is already registered it changes the calendar: the annual sworn declaration is due on 31 March with an accountant's certificate, and missing it two years running allows removal on the authority's own motion. To anyone with a debt to ARCA it closes the door before they start: the accountant's certificate of no tax, social-security or customs debt is a registration requirement, and a payment plan does not do either. To the project owner it orders the registry by tax number and gives each project a unique code, which is then quoted in every import sworn declaration. verif · Aug 19, 2026 ↗