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Due to the absence of the tax code in Argentina, the tax regulation takes place in accordance with separate laws, which, in turn, are supplemented by provisions of normative acts adopted by the executive authorities. The powers of the executive authority include levying a tax on profits, property and added value throughout the national territory. In Argentina, the tax policy is implemented by the Federal Administration of Public Revenue, which is subordinate to the Ministry of Economy. The Federal Administration of Public Revenues (AFIP)[1] is an independent service, which includes: the General Tax Administration, the General Customs Office and the General Directorate for Social Security.
AFIP establishes the relevant legal norms for the calculation, payment and administration of taxes:
taxes levied on operations carried out on the national territory of the country and in marine areas fully covered by the national tax policy;
taxes, which are imposed on import and export operations, regulated by tax laws and customs regulations;
corresponding deductions for social security.
The tax year is the fiscal year which can be calendar year or another period covering 12 months.
The administration of taxes functions on self-assessment system and the ruling is covered only by a binding consultation system. There is no ruling system for taxes in Argentina.
^Públicos, Administración Federal de Ingresos. "Administración Federal de Ingresos Públicos: Portal principal". www.afip.gob.ar.
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