New Procedure to Request a Tax Residence Certificate

The Argentine Tax Authority published General Resolution 5572/2024 in the Official Gazette on 24 September 2024, establishing a new procedure for individuals, legal entities, and undivided estates residing in Argentina to apply for a tax residence certificate for tax purposes abroad. RG 5572/24 also repeals General Resolution 3014/2011, which regulated the procedure until now. 

RG 5572/24 provides for the possibility of requesting different types of tax residence certificates depending on both whether a treaty for the avoidance of double taxation exists between Argentina and the country in which the certificate is to be enforced and whether the certificate is requested for specific tax periods. In addition, RG 5572/24 clarifies that an application must be submitted for each country in which the certificate is to be enforced, as well as for each tax period in which it is needed. Further, RG 5572/24 establishes that certificates issued without a specific tax period are in force for one year from their date of issuance.

The procedure RG 5572/2024 establishes is carried out entirely through the Argentine Tax Authority's website (service "Request for Tax Residence Certificate"). To start it, the applicant must have their tax code or their Tax Administrator’s (Administrador de Relaciones) , depending on the applicant's status. No documentation must be attached, unless the applicant is included in the cases listed in article 9. These cases include, for example, individuals in a case of dual residence, official representatives of the Argentine State abroad, and individuals who have lost their tax residence in Argentina and have adhered to the Tax Amnesty Regime and the Special Regime for paying Personal Assets Tax (both created by Law 27743).

Once the information the Argentine Tax Authority's website requires is completed, the system will make preliminary validations. If these validations are passed, the application will be confirmed, and the system will carry out systemic checks though the Argentine Tax Authority’s databases. In turn, if the applicant is an individual, the system will also make systematic verifications through the database of the Federal Direction of Migration on the applicant's migratory movements. This last verification is a novelty, since the procedure in RG 3014/11 did not include such interoperability. 

If the controls are satisfactory, the applicant not included in a particular case should have the certificate within 72 hours of filing the application. Otherwise, the system will indicate the inconsistencies, whether linked to the Argentine Tax Authority or to the Federal Direction of Migration, and the applicant will have to rectify them to apply again. 

On the other hand, applicants included in a particular case should have the certificate within 10 calendar days of submitting all the documentation before the Argentine Tax Authority, although the applicant can file additional requests for information during time the analysis of the documentation is being carried out.