Argentine Supreme Court ruled that all AFIP tax foreclosures must be digital

The Argentine Supreme Court ruled that as of the first business day of September 2019, all tax foreclosures initiated by the Argentine Supreme Court (the “AFIP” after its Spanish acronym) in  federal courts by law must be processed in an entirely digital manner, according to an implementation schedule (the “Rule”).

The Rule sets forth the guidelines for the electronic reception, the minimum data control and, where appropriate, the distribution and allocation of tax foreclosures initiated by the AFIP in federal courts. It also provides the requirements for the electronic judicial proceedings.

The Rule determines the guidelines according to which the defendant must act in the event of filing defenses provided by the Law or making additional submissions.

Finally, the Argentine Supreme Court required the National General Directorate of Technology of the Council of the Magistracy to issue further developments necessary for the fulfillment of the Rule.