The Tax Collection and Customs Control Agency (ARCA) has established a new regulatory framework for procedures related to the registration, modification of data, and cancellation of records for individuals, undivided successions, and legal entities. This was done through General Resolution 5803/2025, published on Wednesday in the Official Gazette. One of the central points is the replacement of the Identification Code (CDI) with the Unique Tax Identification Code (CUIT) for individuals and undivided successions. Citizens with an Argentine National Identity Document (DNI) must obtain a CUIT digitally through the official ARCA website or the "ARCA Móvil" application. To complete the registration, they must have a Fiscal Code of level 3 or higher, attach a digital copy of their DNI along with a facial photograph. Additionally, the real and tax domicile must be declared; if the latter does not match the one on the DNI, supporting documents such as domicile certificates, notarial deeds, or public service bills are required. The measure contemplates specific procedures for other cases: foreigners without a DNI can request a provisional CUIT for a maximum of two years by presenting their country of origin documentation and proof of residency from the National Directorate of Migration. Residents abroad must carry out the procedure through a legal representative or authorized third party with a domicile in Argentina. Undivided successions must be managed by a judicial or extrajudicial administrator through the "Digital Presentations" service. For legal entities, the procedure is carried out through the "Registration and Modification of Legal Entities" service. The legal representative must supply data such as the legal form, date of constitution, corporate purpose, and shareholder structure, with supporting documentation certified digitally by a public notary or the corresponding control body. Taxpayers are obligated to request the cancellation of their taxes or regimes when their economic activities cease or the causes that generated the obligation to register are extinguished. This must be done until the last business day of the month following the cessation of activities. On the other hand, ARCA may cancel the employer registration ex officio if it detects the non-filing of sworn statements for 24 months and the absence of active workers. This resolution will come into effect on March 2, 2026.
