AFIP Federal Administration of Public Revenue : Obtain Tax Code For Individual Persons Argentina

Organization : Federal Administration of Public Revenue
Type of Facility : Obtain Tax Code For Individual Persons
Country: Argentina

Website : http://www.afip.gob.ar/

Obtain Tax Code For Individual Persons :

The Tax Code is a password given to taxpayers by the AFIP. Such password allows the taxpayer to make transactions, such as file tax returns, payments, chose the simplified tax system, request a tax or cancel the registration, among others, through any computer with Internet access.

Related : AFIP SINTIA International Customs Transit Computerized System Argentina : www.statusin.org/9701.html

It is necessary to fulfill certain formalities in order to guarantee the confidentiality of the information sent.

Steps to obtain the “Tax Code” for individual persons:
Individual persons who have already started the procedure to obtain the CUIT (Identification Number for Taxpayers), CUIL (Employee’s Tax Identification Number) or CDI (Identification Number) must have a “Tax Code” with the corresponding “Security Level”.

The “Security Level” establishes which are the AFIP services that the individual person may use; the higher the “Security Level”, the higher the quantity of services the individual may use via Internet, and the higher the quantity of information required.

Documentation to obtain the “Fiscal Code” with security level 3 or 4:
1. Native or naturalized argentine person and foreigners:
Original and photocopy of the ID (documento nacional de identidad, libreta cívica or libreta de enrolamiento). Foreigners must also submit the original and photocopy of his/ her origin country ID, passport or MERCOSUR ID (for neighboring countries).

2. Foreigners without national ID residing in the country (whether temporarily or transitorily):
Original and photocopy of the ID (Cédula de Identidad) or the certificate or receipts proving the number of file issued by the National Office of Migration (Only available in Spanish) stating his/ her residence.

Steps to obtain the “Tax Code” for Legal Persons:
Legal persons may use the computer services available using the “Tax Code” of his legal representative.

For said purpose, such legal representative must:
Have a “Tax Code” with security level 3 or 4
Start the steps to obtain the “Relationship Management” of the Company he represents by submitting the following documentation at the AFIP agency (search available only in Spanish)

Documents To Submit:
In all the cases the copies of the documents submitted must be certified by a Notary Public, bank, Justice of the Peace or police authority.

A- (Sole) Legal representative of associations and companies (including de facto associations or corporations in the process of formation). In order to prove his capacity as legal representative, an individual person must submit the following elements at the AFIP agency for each legal person represented:
1. Identity document of the legal representative (National Identity Document, Personal Identity Booklet for Women, Personal Identity Booklet for Men)
2. Certified copy of the rules that regulate the operation of the legal person: partnership agreement, by-laws, etc.
3. Documentation that proves his capacity as legal representative of the entity: minutes of a meeting, judicial sentence, etc.

In case of registered associations, the appointment must be registered with the competent companies registry office.

B- (Joint or Shared) Legal representative of associations and companies (including de facto association or corporations in the process of formation):
1. Identity document of the legal representative (National Identity Document, Personal Identity Booklet for Women, Personal Identity Booklet for Men).
2. Certified copy of the rules that regulate the operation of the legal person: partnership agreement, by-laws, etc.
3. Documentation that proves his capacity as legal representative of the entity: minutes of a meeting, judicial sentence, etc.

In case of registered associations, the appointment must be registered with the competent companies registry office.

G- Diplomatic Representations:
1.Identity document of the legal representative (National Identity Document, Personal Identity Booklet for Women, Personal Identity Booklet for Men).
2.Copy of the certificate that proves his diplomatic representation. Said certificate must be issued by the Ministry of Foreign Affairs and Religion (available in Spanish).

To apply for the Relationship Management status, the legal representative may authorize a third party to submit the documentation at the AFIP agency. Said third party must be authorized for such purpose through form 3283 (available in Spanish).