Argentina: Implementation of the ‘Multinota Digital’

The Multinota Digital is an instrument for the electronic presentation of legal statements in the area of ​​the Argentine tax authority AFIP-DGI. The instrument is based on General Resolution (AFIP) no. 4503/2019 (BO 06/12/2019), which contains a list of application fields and corresponding authorization data for the new instrument.

 

What can the digital presentation be used for?

In the first round of implementation, the digital presentations will be available for the following activities:

  • Payment plans, cancellations and similar activities
  • Change of the administrative status of the tax number CUIT
  • Change of the year end date
  • Application for repatriation of taxes or charges (rejection via the Internet, personal processing)
  • Taxes (fees for payment plans)

 

Which activities are excluded from this?

  • Submitting complaints
  • Communication in connection with the proceedings for formal and/or material violations
  • activities related to the hearing of the ex officio procedure
  • Claims in respect of tax debts in the field of social security

 

What are the requirements for using the digital presentation?

To use the electronic communication tools users must meet the following criteria:

  • Have a tax number (CUIT, CUIL or CDI)
  • Have a fiscal key (“Clave Fiscal”) with security level 2 or higher)
  • Have an electronic tax domicile in line with General Resolution N ° 4280

 

How should the digital presentation be designed?

Each of the above named activities has different requirements and deadlines for the corresponding digital presentation / communication that the AFIP publishes on its website. These are only valid for electronic communication, while personal applications is still possible and mandatory for other activities.

 

How does AFIP handle wrong or incomplete information?

The AFIP reports incomplete or faulty information via the electronic tax domicile. In this case, corrections are required, which can also be transmitted digitally.

 

Whose jurisdiction applies?

The digitally submitted presentations are automatically forwarded to the responsible department, which then issues an acknowledgment of receipt via the electronic tax domicile. The processing progress and the processing result can also be viewed via the electronic tax domicile.

 

When can the tool be used?

The provisions of the above-mentioned General Resolution apply to digital presentations starting 12 June 2019. Exempt from this deadline are big taxpayers who are registered in the ​​jurisdiction of the National Taxpayer Office. They can start using the digital presentation service from June 26, 2019 on.

 

These regulatory changes could affect your business with view to customizing or support of your ERP/SAP system. Please contact us to learn about possible necessary reactions to the changes – we are happy to assist you!