ARCA creates a tax registry for cigarette manufacturing companies

The Customs Collection and Control Agency (ARCA) took a measure aimed at cigarette sector within the framework of a series of modifications that it has made recently in that area. This is the implementation of a Tax Registry of Cigarette Manufacturing Companies. It was done through General Resolution 5603/2024published this Friday in the Official Gazette.

He points out that the measure is taken in order to “advance the modernization of Fiscal Control Instruments (IFC)” and “so that they contain greater security measures and allow for improving the systemic control of the activity and the supervision of internal taxes.”

Thus, ARCA is confident that the new standard “will allow for greater transparency in the tobacco sector, combat unfair competition, complete the traceability circuit for cigarettes and avoid evasive maneuvers that promote the marginality and distortion of the market.

Tax Registry of Cigarette Manufacturing Companies: requirements to register

They are required to register in the “Registration” of manufacturers in the tobacco sector and to process the registration They must meet the following requirements:

• Own the Unique Tax Identification Code (CUIT) with active administrative status without limitations.
• Have updated in the “Registration System” the code related to the activity carried outaccording to the “Classifier of Economic Activities (CLAE)”.
• Establish and keep the tax domicile updated before this body -which should not register inconsistencies-, and the Electronic Tax Address.
• Be eligible for value added taxesto profits, internal -cigarettes- and emergency additional to cigarettes.
• Have presented -when appropriate- the sworn declarations of value added taxesinternal and emergency additional to cigarettes, to profits and to personal assets – shares and corporate interests.
• Have complied with the information regime provided for in General Resolution 4,697.

The registration process in the tobacco registry

The application for registration in the “Registry” will be made through the “Digital Presentations” service. In this presentation, each of the addresses of the premises, warehouses and establishments must be declared, which must be previously informed in the “Registration System”, indicate the reference data of the capital goods that allow the identification of the machinery that composes them. the different production lines and provide general plans or detailed sketches delimiting the premises, warehouses and establishments enabled or to be enabled, with their corresponding subdivisions.

Evaluation of the application will be resolved within a period of 60 calendar days and notified to the Electronic Tax Address of the person responsible. In case of denial, a presentation of disagreement may be made, within 30 calendar days of notification, through the procedure mentioned in the previous article of the “Digital Presentations” service, accompanying the supporting documentation that substantiates your claim.

It should be noted that The standard approved today was subjected to the consultation procedure and participatory development of standards within the scope of the ARCA, with the aim of putting the regulatory project for the consideration of interested parties, enabling a space for receiving proposals, suggestions, concerns and opinions related to it, guaranteeing principles of equality, publicity, informality and free of charge. .