CUIT Identification Number For Taxpayers Argentina : Federal Administration of Public Revenue AFIP

Organization : Federal Administration of Public Revenue
Type of Facility : CUIT Identification Number For Taxpayers
Country: Argentina

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

CUIT Identification Number For Taxpayers

Tax Identification Number – CUIT :
The Identification Number for Taxpayers (CUIT) is a numeric code through which AFIP identifies taxpayers.

Related : AFIP Obtain Tax Code For Individual Persons Argentina : www.statusin.org/9703.html

A person must consider the following issues in order to obtain a CUIT :
The application form to obtain the CUIT must be completed at any of the AFIP agencies (search available only in Spanish) according to the domicile established for taxation purposes.

If the taxpayer is domiciled abroad and does not have any attorney-in-fact in the country or if the domicile of that attorney-in-fact cannot be determined, the fiscal domicile will be the place within the Argentine Republic in which such attorney-in-fact has his main business or his last known residence.

The following forms of tax returns must be filed, depending on the type of taxpayer and the type of regime:
General Tax Regime:
Steps to obtain the CUIT:
Natural persons and undivided estates: F 460/F (available in Spanish)

Legal Persons: the application form for registration must be sent electronically together with the tax return created with the Legal Persons Registration Module program.

The computer program requests information related to:
** Identifying information: company name, legal domicile and other related information.
** Information related to the members of the company: authorities, capital share or partners
** Information related to business: tax related information, activities and fiscal domicile

Once the person enters the information requested by the computer program, he has to create a file to make the electronic transfer of information and finally he has to print the form 420/J.

The file created by the program must be sent to AFIP:
Using the Tax Code through the Tax Return and Payment service in the AFIP web site.

Using the Bank Identifier Code through the web site www.linkpagos.com.ar, www.pagomiscuentas.com, www.interbanking.com.ar (available in Spanish) or at the web site of the banks authorized for such purpose

2 (two) copies of the acknowledgement of receipt that contains the verification and the transaction number.

Taxes:
At the AFIP web site, the taxpayer must indicate the taxes he will pay using the Tax Code, in the Unique Taxpayers’ Register: Registration of Taxes and/or Regimes

Simplified Tax Regime or Simplified Tax:
Steps to obtain the CUIT:
Natural persons and undivided estates: F. 183/F (available in Spanish)

Legal Persons: must file form F. 183/J. (available in Spanish)

The Simplified Tax Regime or Simplified Tax registration will become effective when the information is electronically transferred through form F184/F using the “Tax Code” – Simplified Tax in the Federal Administration web site (http//www.afip.gov.ar).

Once the information included in the form F.184/F is recorded, the system will provide an acknowledgement of receipt and a card to pay the form F.152.

Once the information included in form F.184/F is confirmed at the web site and form F.152 is printed, the procedure for the Simplified Tax Regime is concluded.

General Considerations

If a taxpayer is domiciled abroad and does not have any attorney-in-fact in the country or the domicile of that attorney-in-fact cannot be determined, it will be considered as fiscal domicile the place of the Republic in which such attorney-in-fact has his main business or his last known residence.

The above mentioned forms must be submitted together with form 561 (available in Spanish) if the taxpayer has branches or other establishments.

The above mentioned forms must include the attestation of the signature of the holder or authorized person by a bank, police authority or Notary Public, except when those forms were signed in front of an agent of this Federal Administration when submitting them. In that case, said agent will act as certifying authority.

The following documents must be attached to the forms:
Natural persons: photocopy of the identity document (National Identity Document, Personal Identity Booklet for Women, Personal Identity Booklet for Men).

Aliens that do not have a National Identity Document: photocopy of identity card or certificate that proves the file number issued by the National Migration Office (available in Spanish) stating his residence.

The Taxpayers Identification Number (CUIT) to aliens is subject to the conditions established in General Resolution 3890 – General Tax Directorate (available in Spanish).

The taxpayers identification number (CUIT) is valid for 2 (two) years. The CUIT is a numeric code through which the AFIP (Federal Administration of Public Revenue) identifies each individual or legal person. During such period, aliens must apply for the Argentinean identity document and inform such number to the General Tax Directorate.

The notification will be through the tax return in Form 581 (available in Spanish). The tax return must be filed within 10 days after the granting of the document and submitted at the corresponding AFIP agency (the search is only available in Spanish) where such person is registered.

Aliens who have temporary residence in the Argentine Republic will be subject to the admission term established by the Ministry of Interior (available in Spanish) – under the residence certificate issued by such authority

Tax cancellation:
The cancellation of the registration can be made using the Tax Code. The person has to access the Unique Taxpayers’ Register. For more information click here (available in Spanish)