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Procedures applicable to the use of Tax Code

Procedures applicable to the use of “Tax Code”

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Through General Resolution No. 5048/2021, the Federal Administration of Public Revenues established the procedure for registration, authentication, and authorization of users called “Tax Code” to enable individuals to use and/or interact, on their behalf and/or of third parties, with the computer services available on the website of this Agency (AFIP).

1. Tax Code Request

The procedures for obtaining and, if applicable, laundering the Tax Code are detailed in Annex I of the regulation. The security level of the Tax Code will be assigned according to the registration and authentication method used. Said computer services and the security levels required for each of them are published in the microsite called “Tax Code” (AFIP Tax Code).

2. Use of the Tax Code

If legal entities want to use and/or interact with the enabled computer services, they must access through the Tax Code provided by their legal representative, who will be enabled by filing the documentation evidencing such character according to the regulation. In this case, according to the procedure provided in the specified regulation ruling the data registration and/or modification request to the Federal Administration.

3. Use by third parties

Third parties must assume, depending on the case, one of the following roles if they want to use and/or interact with the computer services:

  1. Relationship Manager: the human person who performs actions using his Tax Code on his behalf or as a legal representative on behalf of a legal person.
  2. Deputy Relationship Manager: the individual designated by the Relationship Manager to act simultaneously and indistinctly with him/her.
  3. Internal user: the individual dependent on the taxpayer or responsible party designated by the Relationship Manager or the Deputy Relationship Manager.
  4. External User: the individual -not dependent on the taxpayer or responsible party- designated by the Relationship Manager or the Deputy Relationship Manager.
  5. Proxy Relationship Manager: the individual who interacts, using his/her Tax Code, with the computer services in the capacity of proxy and on behalf of:
    • An individual who, for reasons of permanent disability or temporary physical incapacity, is unable to go to a branch of this Federal Administration to apply for a Tax Code.
    • An individual who is disabled to exercise or capacity restriction, according to the terms of articles 24 and 32 of the National Civil and Commercial Code.
    • An individual residing abroad, unable to go to a branch of this Agency to transact for a Tax Code.
    • An individual deprived of liberty.
    • A legal entity whose legal representative is unable to act as Relationship Manager for any of the reasons indicated in items 1, 3, or 4 of this subsection.
    • An individual in bankruptcy.
    • Legal entity, non-corporate grouping, and/or any other collective entity from abroad to process the “Clave de Inversores del Exterior” – CIE (Foreign Investors Key) referred to in General Resolution No. 3,986 and its amendments.
    • An individual residing abroad, legal person, non-corporate group, and/or any other collective entity of the country or from abroad to process the Special Identification Key under the terms of General Resolution No. 4,226.
    • An estate, provided that its administrator has been judicially designated.
  6. Special Restricted User: the individual designated by this Federal Administration to interact with certain computer services, in the capacity of:
    • Extrajudicial administrator of an undivided estate: surviving spouse, legitimate heirs of the deceased or their legal representatives, executors or legatees, for the sole purpose of complying with the pending tax obligations of the deceased and those corresponding to the undivided estate due to the continuity of the operation, until the opening of the probate proceeding and the appointment of the judicial administrator, if applicable.

It should be noted that the designated persons may designate one or more of their dependents at the same time to use or interact with the computer services or carry out the acts or procedures that have been specifically authorized to them, provided they admit such sub-delegation. The list of computer services available in the microsite called “Tax Code” ( AFIP Tax Code ) will indicate which ones allow such delegations.

Source: Boletín Oficial 13/08/21

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