Domicilio Real Legal Y Fiscal
No activity: These are houses where no activity is carried out, but is declared for legal purposes. This type of domicile is not considered to be the place of jurisdiction. The terms tax, social and tax domicile are often confused; However, it is important to distinguish between them because they may affect the functioning or procedures of interested parties by referring to a place other than the place where they should be located. if the Buenos Aires Tax Administration verifies that the terminated address is not the one provided for in the Tax Code or that it is a physically non-existent address, that it is abandoned or disappears or that its numbering is changed or deleted, and that the Agency knows, on the basis of specific data collected in the exercise of its extensive powers of verification and control, the place of its registered office may take an administrative decision, on the basis of which it determines of its own motion a tax domicile, a decision which must be communicated to the taxpayer. Jurisdiction tax: It is only used by taxpayers in a multilateral agreement to indicate a tax domicile in a jurisdiction other than the registered office. Only taxpayers of multilateral agreements are required to declare this type of residence. Main activities: You must assign this characterization to the address where you develop your main activity, that is, where you earn a higher income. The consequences of not updating the tax domicile are catastrophic, because the reports have all their legal effects, so personal notification is not required. (a) a certificate of residence issued by the police authority, (b) a notarized certificate of verification, (c) a photocopy of an electricity bill in the name of the taxpayer or controller, (d) a photocopy of the title deed or the rental or leasing agreement of the property whose address is indicated, (e) a photocopy of the bank statement or credit card statement if the applicant is the owner of these services, (f) a photocopy of the municipal permit or an equivalent municipal authority, if the applicant`s activity is carried on in real property that requires it. In special cases or where justified by special circumstances, the intervening body may request and/or accept other documents or supporting documents which, in its opinion, reliably prove the terminated tax residence. It may also provide for the verification of the tax residence with the agreement of the AFIP staff at that residence or by the postal authorising officer, who replaces the above-mentioned supporting documents. The e-mail tax address is the secure, personalized, valid and optional computer site registered by taxpayers and responsible for the performance of their tax obligations and the delivery or receipt of communications of any kind. (1) Articles 89 to 102, Book One “Of Persons” (2) For example, it is governed by Articles 40 to 42 of the Code of Civil and Commercial Procedure of the Nation.
(3) Arts. 21 to 29, Chapter IV `Tax domicile` of Title I of the Tax Code, text in force for 2013 Any communication made at the tax domicile in accordance with the legal formalities is deemed valid even if it has not been served personally on the taxpayer or if his signature was required because that type of residence has the effects of a residence registered in the administrative and judicial fields. This prevents people from refusing to receive a notification from the tax administration and, in turn, prevents tax functions from being hindered. In the event of a change of tax domicile, the taxpayer is required to inform A.G.I.P. within fifteen working days of the change. In tax matters, residence is also presented as an essential element for a natural and legal person, because if it is registered with the Public Administration of Public Revenue (A.G.I.P.), it is obliged to terminate its residence for tax purposes, in which all communications carried out there are considered valid. This domicile is called “tax domicile” (3). Legal definition of each of these terms affected by commercial jargon Taxpayers who do not comply with the obligation to terminate their tax domicile or if the defendant is false or non-existent are automatically subject to the registered office of A.G.I.P. and, in the case of the property tax and the rate of remuneration for lighting services, of sweeping and cleaning, maintenance and maintenance of the sinkholes, the tax domicile is located on the site of the respective properties. The A.G.I.P. is authorized to require the formation of a special residence in the case of taxpayers residing outside the Autonomous City of Buenos Aires. The taxpayer who does not notify the change of residence in a timely manner authorizes A.G.I.P.
to organize a summary for violation of formal requirements with high fines. While the legal seat is that held by the LEGAL PERSONS or the IDEAL EXISTENCE (companies, associations, foundations) which have been legally constituted or established or which are actually registered in the founding statutes of the company. In practice, the place of jurisdiction is generally referred to as that formed for procedural purposes in the field of justice; This can be considered a mistake as it is a special residence (usually the headquarters of the law firm or sponsoring lawyer in a case). The only possible conclusion is that each taxpayer must keep his tax domicile up to date. Other addresses: Corresponds to branches (premises and facilities) in which you carry out activities but which are not covered by those described above. The Department of Finance needs to know the whereabouts of a particular taxpayer in order to have a legal agreement with them, for example, by notifying them of the expiry of a tax; This domicile will be the tax domicile of the afIP. Since this year, the Tax Code provides for the possibility of declaring an “electronic” tax domicile consisting of a personalized computer page registered by taxpayers and responsible for the performance of their tax obligations and the delivery or receipt of communications of any kind. Like the tax domicile, it will produce the effects of the tax domicile constituted in the administrative and judicial field and all the services, subpoenas and communications that will be made there will be valid and fully effective. The A.G.I.P. will be responsible for the management, administration and control of the entire IT process required by the electronic tax domicile.