The electronic tax domicile is a virtual, free, secure, personalized and valid address to receive communications from AFIP and other organizations to facilitate compliance with obligations. This place of residence is mandatory and has the effects of the tax domicile established in the administrative area, so that the taxpayer is considered to be effectively informed by the notifications received in this way. The system shows you the addresses registered in the AFIP so that you can specify what type of provincial address it is. Only taxpayers of multilateral agreements are required to declare this type of residence. 1. In the case of local taxpayers, this is the place where the tax domicile is located in accordance with the regulations of the provincial territory. It is mandatory to declare this type of residence only for taxpayers of multilateral agreements. No activity: These are houses where no activity is carried out, but is declared for legal purposes. This type of domicile is not considered to be the place of jurisdiction. Main activities: You must assign this characterization to the address where you develop your main activity, that is, where you earn a higher income. You can see the procedure as well as the service screens in the step-by-step guide How can I set up the email tax address and where can I view the notifications? or in this video tutorial: To establish the electronic tax domicile, enter the service “Electronic tax domicile” with your tax number, download an e-mail address and a mobile phone number. 2. For taxpayers of multilateral agreements, this shall be the registered office corresponding to the central administration of activities.
Jurisdiction tax: It is only used by taxpayers in a multilateral agreement to indicate a tax domicile in a jurisdiction other than the registered office. Other addresses: Corresponds to branches (premises and facilities) in which you carry out activities but which are not covered by those described above. Tax administration / court seat: This type of residence is mandatory, you must assign the characterization to one of your declared. Digital documents transmitted via the “Electronic Tax Domicile” or by the exchange of information via the “WebService” called “Consume Electronic Window Communications (WSCCOMU)” enjoy full validity and legal validity for all legal and regulatory purposes, which constitutes sufficient proof of their existence and the information they contain. All citizens and officials must form the electronic tax residence, with the exception of small taxpayers registered in the National Register of Local Development and Social Economy Effectors of the Ministry of Social Development.