With the launch, by means of Law No. 27,260 of a Tax Amnesty Regime and Moratorium, and by means of the Federal Tax Authority's ("AFIP") General Resolutions No. 3919 and No. 3920, the so-called "electronic fiscal domicile" became even more important. The effects arising from establishing it with the AFIP are particularly significant, taking into account that legal notices made to that domicile are considered effective and valid.

The electronic fiscal domicile became, recently, more important taking into account that its establishment is compulsory for those who:

  1. Voluntarily state their undeclared assets (including local and foreign currency) under the terms of Law No. 27,260.
  2. Choose to apply for the benefits set for "complying taxpayers" in section 63 of Law No. 27,260. 
  3. Present the data-confirmatory affidavits mentioned in section 85 of Law No. 27,260.
  4. Adhere to the moratorium established in Book II, Title II of Law No. 27,260.

Despite the fact that the cases described above are fairly new, the consequences we will mention are to be applied to individuals and legal entities who have already established or will establish their electronic fiscal domicile in the future.

The main aspects to be taken into account are as follows:

  1. The electronic fiscal domicile is considered, for the Administration, as an established fiscal domicile. This means that any legal notifications, communications etc. made there are considered effective and valid.
  2. The act available in the electronic fiscal domicile will be considered legally notified: (i) on the day the digital document is opened (or the following working day); or (ii) on any Tuesday or Friday following the date on which the act is available (or the following working day).
  3. The AFIP might send an email to the taxpayer informing the existence of a legal notification; however, this does not relieve taxpayers from the personal obligation of verifying whether there is a legal notification or not in the electronic fiscal domicile. Furthermore, the email might not be sent by AFIP since it is only a mere act of courtesy.
  4. The system issues a record with every important data which, together with the notified act, must be printed in order to certify the date of notification.
  5. Establishing the electronic fiscal domicile is to accept the validity of notifications made to that domicile and to refrain from challenging their validity because of the fact that those notifications do not have a holographic signature.
  6. Legal notifications can be made electronically as well as on paper. When a notification is made on paper it is necessary to verify if it has also been made available in the electronic fiscal domicile.

To sum up, whoever has established the electronic fiscal domicile with the AFIP has a personal obligation to enter the system, at least, every Tuesday and Friday to check on the existence of any legal notification. This obligation will exist until the AFIP notifies the acceptance of the taxpayer's request to revoke the electronic fiscal domicile. This request may be done only after one year time from the time its constitution has passed. 

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.