PROCEDURE. Registry System. Tax Registration. General Resolution No. 2570, as amended and complementary. Digitization of biometric data. Implementation.
BUENOS AIRES, April 20, 2010
SIGEA SEEN the Action No. 10072-228-2009 of this Federal Register, and
WHEREAS
That by General Resolution No. 2570, as amended and complementary, adopted the "Registry System" consisting of the "Tax Registration" and the "special registration", aimed at deepening the transparency of the relationship treasury-taxpayer.
That in line with the continuing objective of the Federal Administration of enabling taxpayers and responsible implementation of procedures by electronic data, it is appropriate to implement the "Tax Registration" and integrate with the different records particular character.
That in order to incorporate in the System Registry "the information necessary to form a profile of individuals acting alone or on behalf of third parties, deems it necessary to establish the identification and registration procedures through the use of devices that allow the digitalization of photography signature, fingerprint and the image reproduced on the national identity.
have taken the action that will compete the Department of Law, Deputy Directors General for Legal Affairs, Collection and Taxpayer Service and the Internal Revenue Service.
That this is issued in exercise of the powers conferred by Law N ° 22.415 and its amendments and by Article 7 of Decree No. 618 of July 10, 1997, as amended and its complementary.
therefore
ADMINISTRATOR OF THE FEDERAL GOVERNMENT REVENUE ADMINISTRATION FEDERAL
RESOLVED:
ARTICLE 1 .- Create the "Tax Registration" as an integral record of "Registration System" adopted by General Resolution No. 2570, its amendments and complementary.
ARTICLE 2 .- For the purpose of applying for registration and obtain the Single Tax Identification Code (CUIT), the taxpayers and officials must observe "depending on whether natural or legal persons, the provisions of General Resolution No. 10, as amended and supplemented or No. 2,325 and No. 2,337, respectively, and down by this.
They must apply for the "Fiscal Code" to Security Level 3, in accordance with the provisions of General Resolution No. 2239, its amendments and complementary.
respect to its obligation under General Resolution No. 10, as amended and supplemented, regarding the submission of the affidavit form No. 460 / F-natural persons, not be covered for the same items "Economic Data", "Tax Facts" and "Social Security Data."
Article 3 .- In addition to the above article and the documents and particulars provided in the regulations to formalize the request for registration, the Agency will require individuals acting alone or as attorneys or legal representatives natural or legal persons, the digital record of the photograph, signature and fingerprint as well as the display of identity card to be "scanned."
of treated individuals with permanent disability or temporary disability, as well as people living abroad, parents or legal representatives, to register their own biometric data, must submit supporting documentation that each situation requires, as provided in General Resolution No. 2239, its amendments and complementary.
The recording of biometric data is not considered perfected until the ratification of the photograph, signature and identity document "scan" through a service called "Acceptance biometric data "site" web "of the Agency (http://www.afip.gob.ar), to be accessed by using the respective" Fiscal Code. "
Those individuals who have registered biometric data as provided in this and, subsequently, request the modification of any of them or the laundering of the "Fiscal Code" should update also the other information unchanged ( Photography and / or signature and / or fingerprint and / or identity and / or "Fiscal Code") and again confirm the biometrics in the manner indicated in the preceding paragraph.
are excluded from the obligation to update the "Fiscal Code" leaders who have devices hardware token supplied by the Federal Administration.
In special cases or when circumstances so warrant, the agency involved may require and / or accept other documents or proof that, at its discretion, deems appropriate.
ARTICLE 4 .- Once the Single Tax Identification Code (CUIT) and ratified the collected biometric data, in order to apply for registration in the Tax Register, taxpayers and / or guardians should:
a) declare or economic activities, and
b) require the respective high taxes and / or arrangements as appropriate to their tax obligations and duties.
This should be entering service "Registry System" available on-site "web" institutional, using the "Fiscal Code", enter "Tax Registration" and select "economic activities", "F 420 / T Added Tax and / or arrangements,
"Registration / Self-categorization" or "Monotributo" as appropriate.
Once entered the data will proceed to send mail to the respective forms of affidavit and the system will generate the appropriate receipts as proof of the presentation.
TRANSITIONAL ARTICLE 5 .- Without prejudice to the provisions in relation to the documentation to prove the existence and accuracy of reported tax domicile, by subsection g) of Article 3 of the General Resolution N ° 10 amended and supplemented, the Agency may provide verification of domicile, by the same staff attendance this Federal Administration or through the postal licensee.
ARTICLE 6 .- The taxpayers and / or responsible than the date of enactment of this they are enrolled in taxes and / or social security resources, control of which is in charge of the Federal Administration, will be added automatically to the "Tax Registration."
The above subject should be recorded biometric data missing, according to the identification and registration procedure laid down in Article 3, on the dates of the implementation timetable to be informed promptly.
GENERAL PROVISIONS
ARTICLE 7 .- The total or partial breach of the obligations herein, will result in the application of sanctions provided for in Law No. 11,683, text ordered in 1998 and its amendments, and prevent the attainment of corresponding registration record.
ARTICLE 8 .- To approve the affidavit N ° 420 / T.
ARTICLE 9 .- The provisions of this resolution will become mandatory general from THIRTY (30) calendar days from its publication in the Official Gazette, inclusive. However
as indicated in the preceding paragraph, the taxpayer and persons may choose to voluntarily comply with the procedure laid down in this, from the day of publication, inclusive.
ARTICLE 10 .- Register, published, submitted to the National Official Gazette and filed.
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