Argentine Tax Authority implements data digitalization

In February 2009, General Resolution No. 2,570 approved the creation of the “Registry System”, and now, with the issuance of General Resolution No. 2,811 the Tax Registry is created.

The aim is to make a profile of individuals that act in their own capacity or as attorneys in fact or legal representatives of individuals or legal entities that are taxpayers and/or persons liable for others’ tax obligations who will have to comply with some identification and registration proceedings such as digitalized photographs, signature, fingerprints, and picture in the National ID. Also, the National ID will be scanned through an online proceeding in the Argentine Tax Authority’s web site (www.afip.gob.ar).

Once the Taxpayer Registration Number is obtained and the registered biometric data is ratified, in order to request the registration in the “Tax Registry”, taxpayers shall (i) declare their economic activities; and (ii) request registration in the relevant taxes.

Total or partial breach of the provisions of the Resolution may derive in the imposition of fines. It could also preclude the taxpayer from obtaining the Taxpayer’s Registration Number.

The Resolution is mandatory from May 23, 2010. However, taxpayers may voluntarily comply with the proceedings set forth by the Resolution as of the day its publication.