The resolution establishes a new regulatory framework for the issuance of tax residency certificates, “simplifying the process through systemic controls and collaboration with the National Directorate of Migration.”
The Federal Public Revenue Administration (AFIP) established new rules for the processing and issuance of tax residency certificates.
According to the General Resolution 5572/2024, published this Tuesday in the Official Gazette, The main objective is to regulate the procedures to be followed so that both individuals and legal entities can obtain a certificate that accredits their status as tax residents. This certification is essential for various procedures, especially those related to taxes and international agreements to avoid double taxation.
The regulations repeal previous designations and establish new procedures for the issuance of tax residency certificates, including the processing and issuance of these certificates by the AFIP. An agreement is also established that enables the tax collection agency to consult the databases of the National Immigration Directorate to verify the migratory movements of the persons requesting the certificate.
The procedure for the application is also regulated, specifying that both natural and legal persons may request itInterested parties must have a Tax Code of level 3 or higher, and have established an Electronic Tax Domicile, among other requirements. There are also different types of tax residency certificates, depending on whether the tax purposes are related to countries that have or do not have double taxation agreements with Argentina.
The regulation reminds that certificates can be requested during any calendar month and, prior to their issuance, the request goes through systemic controls. In the case of individuals, migratory movements are validated through the National Directorate of Migration. If there are inconsistencies, The applicant may correct them before submitting a new application.
What are the main changes introduced by this resolution?
- Centralization of management: AFIP assumes full control of the processing and issuance of certificates, eliminating previous processes and delegations.
- Digitalization: All procedures are promoted to be carried out online, through the AFIP platform, which speeds up and simplifies the process.
- Greater rigor in controls: New verification mechanisms are implemented, including consultation with the National Directorate of Migration to corroborate the migratory movements of individuals.
- New certificate models: Different types of certificates are established to adapt to different situations and requirements.
- Shorter deadlines: The deadlines for issuing certificates are reduced, providing a more agile response to taxpayers.
- Greater transparency: An online service is enabled so that third parties can verify the authenticity of the certificates issued.
Source: Ambito
