On May 31, 2023, Argentina published the AFIP General Resolution No. 5364/2023, through which it establishes the Electronic Control Action System, its implementation and Administrative Statuses of the Unique Tax Identification Code (CUIT).
Through this resolution, a procedure for controlling compliance with tax, customs and social security obligations of taxpayers and/or responsible persons called the “Electronic Control Action System”, “SIACE”, is implemented.
The new system implements a comprehensive procedure to comply with the tax obligations and to correct, at an early stage, the deviations detected.
The system seeks to take advantage of computer resources to the maximum, making intelligent cross-checks of the data obtained through the different information regimes in force and from other sources. It also provides for sanctions for non-compliance, such as limiting the administrative status of the CUIT and changing the category assigned in the Risk Profile System (SIPER), among others.
For more information see: Biblioteca Electrónica
