AGIP adapted the procedure for registration in Gross Income

In 2015, through Resolution 59/15, the Government Administration of Public Revenue established the procedure for ex officio registration as Gross Income taxpayers in the absence of this and in the face of certain circumstances and conditions.

The aforementioned regulation has just been modified by the agency through Resolution 336/24.

As a reminder

The procedure is regulated for those cases in which the General Directorate of Revenue (DGR) detects the existence of subjects who carry out activities covered by the Gross Income Tax in the Autonomous City of Buenos Aires, and the agency verifies the lack of registration for the tax, regardless of the tax domicile of the subject, for which purpose it will induce the tax situation to be regularized or proceed with its registration ex officio.

This action by the Buenos Aires Treasury also includes those cases of taxpayers who have proceeded to register for the tax as a result of the notifications of the tax collection agency, “reporting a start date for activities that does not correspond to all the elements, information and reliable evidence that gave rise to the request made in due time.”

The subjects that could be included in this procedure are:

• Taxpayers not registered in any regime.
• Taxpayers registered as local in one or more jurisdictions.
• Taxpayers registered in the Multilateral Agreement who have not reported activities in CABA

In order to prove the lack of registration, the DGR may consider the following elements, admitting evidence to the contrary:

• Those arising from the exercise of the verification and control powers of the DGR
• Those arising from the current information and/or collection regimes established by the AGIP
• Those obtained through the exchange of information with other national, provincial or municipal tax administrations, or public bodies.
• Any fact or act, real and proven, that generates total conviction to the DGR that the activity carried out by the subject is covered by Gross Income in the jurisdiction

Based on such elements, the DGR formalizes the summons for the subject to register for the tax or submit his/her discharge within 10 days. After the deadline, the DGR will issue the administrative act ordering the ex officio registration of the taxpayer without further procedure.

Adjustments to the procedure

Thus, the procedure briefly outlined was adequate fundamentally in terms of the origin for its application and the administrative management and processing.

Resolution 336/24 incorporates into the procedure the new modalities of inspection that, given the years that have passed since Res. 59/15, were not accepted.

The replaced text of article 5 refers to the assumption that the subjects are detected through massive inspection operations, for which the summons will be materialized through the Act drawn up and signed by the acting inspector.

Now this action is maintained but “massive inspection operations” are added. in-person” in order to also consider remote monitoring.

In fact, it is provided that when it comes to subjects detected through mass verifications carried out through computer technologies for tax management and control, The General Subdirectorates of Tax Services and Control, of Collection Systematization and of Tax Evaluation and Control, all of them dependent on the General Directorate of Revenue, may massively notify subjects to register for the Gross Income Tax.

On the other hand, article 9 of Res. 59/15 is replaced, which provides, for local category taxpayers, that after the 10-day period has elapsed without compliance with the registration or presentation of the discharge, the DGR will issue the registration ex officio without further procedure, text to which Res. 336/24 adds that in the case of subjects detected Based on mass verifications carried out using computer technologies for tax management and control, the respective administrative acts will be issued by the General Subdirectorate that has requested the subjects to register for the tax.”

The amendment to Article 10 provides the same but for taxpayers adhering to the Multilateral Agreement Regime.

The adjustments will take effect on September 3, 2024.