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Argentina 鈥� Agreement on Information Exchange between Argentine Tax and Immigration Authorities

GMS Flash Alert 2024-197 | October 10, 2024

On 23 September 2024, with General Resolution 5572/2024, the Argentinean tax authority鈥檚 agreement with the National Immigation office was promulgated.1听 The agreement states that whenever an individual requests a tax residency certificate, the tax authority can contact the National Immigration office for information verifying the migration movements of the interested party.

Although before the General Resolution the exchange of information between these government entities was possibile, with the publication in the official journal, the process becomes more automatic.

WHY THIS MATTERS

Taxpayers may need to take greater care in tracking their days inside and outside Argentina since now the tax authorities will have 鈥渞eal time鈥� information at their hands and will be able to establish the presence in the country of each individual. 听As it is not yet implemented, it is difficult to say if the terms of the General Resolution, once implelemented, will lead to a speeding up of the process of obtaining residence certificates. 听However, it does not entail any changes to employee or employer procedures. 听It is a 鈥渃ontrol鈥� measure for the tax authority that, under current operating procedures, has shown a degree of laxness in terms of compliance.听

Details

The General Resolution states that the Direcci贸n Nacional de Migraciones (National Immigration office) can automatically exchange its knowledge of an individual鈥檚 presence in Argentina with the Administraci贸n Federal de Ingresos P煤blicos (AFIP, Argentina鈥檚 tax authority) as part of its consideration and analysis of a taxpayer鈥檚 request for a tax residence certificate (Certificado de Residencia Fiscal).听

Under the agreement between the two government entities, AFIP can systematically consult the databases of the Direcci贸n Nacional de Migraciones to corroborate the movement of individuals who request certificates of tax residence.听 Certificates of tax residence are used in the countries with which the Argentine Republic has entered into agreements to avoid international double taxation to prove an individual鈥檚 country of residence, which helps determine compliance obligations and which country has taxing rights.

For cases where AFIP can question a dual residence, the fact that they are able to access information regarding the number of days inside a given country can make it easier for them to exercise supervision and control.

The General Resolution spells out the way requests are made, the criteria for consideration of a taxpayer鈥檚 request, the timing involved, and the access to and exchange of information processes between the two government entities.

乐鱼（Leyu）体育官网 INSIGHTS

Taxpayers or employers that need assistance with tax residence certificates should contact their qualified tax professional or a member of the GMS team with 乐鱼（Leyu）体育官网 in Argentina (see the Contacts section).

CONTACTS

rodolfo-canese-mendez
Rodolfo Canese Mendez

Partner, International Corporate Tax & GMS

乐鱼（Leyu）体育官网 Argentina

rodrigo-barbieri
Rodrigo Barbieri

Manager

乐鱼（Leyu）体育官网 Argentina

ADDITIONAL RESOURCES

Footnote:

1听 , 23/09/2024, published (in Spanish) in the online Bolet铆n Oficial de la Rep煤blica Argentina.听 听

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Disclaimer:

The information contained in this newsletter was submitted by the 乐鱼（Leyu）体育官网 International member firm in Argentina.

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