He Ministry of Economythrough Resolution 616/2024, instructed the Federal Public Revenue Administration (AFIP) to take direct intervention in the actions aimed at the processing, preparation and issuance of tax residency certificates that interested parties may request from it. The aim is to streamline and simplify the procedure, in accordance with international rules.
According to the ministry headed by Luis Caputocorresponds regulate the manner in which beneficiaries from abroad They must prove their tax residence in those States in which there are agreements to eliminate double taxation and to prevent tax evasion and avoidance.
In this regard, it is worth remembering that Article 102 of the Income Tax Law It establishes that, when net profits of any category are paid to companies, businesses or any other beneficiary abroad – with the exception of dividends – the person paying them must retain and pay to the AFIP as a single and definitive payment of 35%.
Request for tax residency to enter the money laundering process: what you need to know
According to the Resolution published in the Official Gazette, the interested party must state with sworn statement character that meets the requirements and conditions to be considered a tax resident.
On the other hand, indicate the period in which you seek such recognition, the State in which the certificate will be presented and the reason for which the request is made (for example, the concept of income, the patrimonial element that could be involved, or other).
Processing of the application by the AFIP may not be conditioned on the provision, by the taxpayer, of other information od
According to the Resolution published in the Official Gazette, the interested party must state with sworn statement character that meets the requirements and conditions to be considered a tax resident.
The resolution of the request made It may not extend more than seventy-two (72) business hours from the moment it is received, unless there is a duly accredited justified cause. The AFIP must provide the necessary means, and may require any information it considers relevant to facilitate control, to other public bodies -for example, to the National Directorate of Migration, a decentralized body acting within the scope of the Secretariat of the Interior of the Ministry of the Interior -so that the aforementioned period be reduced to a minimum possible, seeking the automatic verification of information, processing of the application and issuance of the certificate.
AFIP: in which cases can the agency reverse the certificate?
The AFIP will only be able to deny the issuance of the certificate when, based on the information in its possession, it is reasonable to conclude that the interested party does not meet the requirements and conditions provided for in articles 116 and following of the Income Tax Law, text ordered in 2019 and its amendments, to be considered a tax resident in the country.
The certificate must be issued in digital format and will be made available to the interested party in the manner and through the means that the AFIP considers appropriate.
AFIP: which organizations will be involved in issuing the certificate
The same provision clarifies that the Undersecretariat of Public Revenues of the Treasury Department of the Ministry of Economy will keep track of the certificates issued by the AFIP, for which purpose it may request, with the periodicity that this agency defines, the remission by electronically from a file that includes the information.
But, on the other hand, there may be an exchange of information with other countries with which Argentina has an agreement that enables such exchange – for example, the United States.
Source: Ambito
