activity 1 of 2
Previously, the company's registration should have been filed with the Inspeccion General de Justicia.
The competent authority is the Federal Administration of Public Revenues or Administración Federal de Ingresos Públicos (AFIP).
- Obtain the legal representative´s tax ID number and Fiscal Code – It has to be required at AFIP office related to the representative´s fiscal domicile with the following documentation: (a) Form signed by the representative and certificated, who must have an Argentine ID or be a foreigner with argentine residence and (b) 2 proofs of domiciled, which could be verified by the AFIP.
- Accept the representative´s biometric data at AFIP web site.
- Disclose the business activity by selecting the option “Sistema registral” of the website AFIP. Then, at the section “Registro tributario” the subsection “Actividades económicas” should be selected to disclose the main business activity and request the registration in pertinent taxes.
- Obtain the company's CUIT and link it with the representative´s CUIT – It has to be required at AFIP office corresponding to the company's fiscal domicile with the following documentation: (i) Form N° 420/J signed by the representative and certified. The Form is generated at the website AFIP "Módulo de Inscripción de Personas Jurídicas (MIPJ)"; (ii) printed receipt of the initiation of the request issued by the website AFIP in the section "e-ventanilla"; (iii) 2 proofs of domiciled, which could be verified by the AFIP; (iv) company's bylaws; (v) representative´s legal identity; (vi) Form N° 561 if the company has branches or other commercial premises involved in the business or, when being reached by internal taxes, they possess more than one store involved in the fractioning or production of taxed products; (vii) representative´s biometric data.