When starting to contribute to a public entity as a State taxpayer, many people still do not understand the process very well.
It is not very difficult to understand why either: with the change that was made in 2017, although effective, it is somewhat complex to understand at the taxpayer level in that the supererogation that occurred with respect to General Resolution 1814, now superseded by Resolution General 4164.
Next, we will give you a series of tools so that you can easily understand how this process is carried out, who carries it out, what documents or regulations are necessary, and in general, what are the steps and requirements to obtain the tax certificate to contract in Argentina.
What is the tax certificate to hire?
Let’s go with the first. You must be clear about what kind of document we are talking about.
The tax certificate to hire It is a document that certifies that you have fulfilled all your tax, customs and social security resources responsibilities in order to act as a State provider. That is, it is the demonstration that you are apt to function as a taxpayer of a State body or institution.
What is it for?
As the name suggests, it is a procedure created specifically to assure the State that you or the public body to which you belong is legally able to provide it, a process carried out and accredited only by the institution that represents you.
How to get it?
Now that we understand what it is, we can truly begin.
It is not a very rigorous procedure, as you will see later:
You just have to enter the website of the Federal Administration of Public Revenues and choose any of the two options that we are going to present to you later.
If you want to obtain this certificate from the State, you must keep in mind the following:
- You cannot have liquid and demandable debts (say those whose guarantees have expired and that give rise to taking legal actions to collect them) for tax obligations or social security resources that exceed fifteen hundred pesos that have expired during the current year, nor in the last 5 years.
- That you have complied with the delivery of tax affidavits or social security resources that have expired during the current year, nor in the last 5 years.
- That you have entered the System
Tax Accounts ma to review your debts and verify that they comply with the aforementioned (You can review by entering the system menu «Consolidated debt detail» followed by «State supplier debt query».
- Have your payments of customs obligations up to date so as not to be suspended or suspended within the Registry of Importers and Exporters of the General Directorate of Customs.
- Not having been convicted of crimes that have to do with non-compliance with tax obligations, social security or customs resources.
- Not have any conviction related to a crime in which the prosecution of current and former State officials with respect to the exercise of their functions has been arranged. If this is the case, the right to grant the certificate will be reserved.
- Your ID, if you are the holder of the request, or the proper authorization if you are going to act as a mediator or third party in the transaction.
- That you have made the request to join the special regime to be able to issue and store (electronically) the original receipts.
As you can see, there are few conditions that you must meet in order to be assigned the certificate. Try to meet them all!
Steps to follow
The Federal Administration of Public Revenues (AFIP) declared that the public bodies that carry out the contracts will be able to access in the following ways to obtain information on non-compliances that they may have:
- Establish an exchange of information through the «Web Service – State Providers», which can only be accessed with the digital security certificate that they give you when using the Tax Code.
- Or through the web consultation service, in the space for «State Suppliers», entering the institution’s website with the Tax Code with a minimum security level 3.
The requesting body must then enter the Unique Tax Identification Code or CUIT of the selected user. The result will then attest to the breaches before the AFIP, including only their existence or absence, without personal details, with a unique transaction number assigned by the entity. There are several possible results before the query of the CUIT that you want to contract with respect to the requested data:
- Passive Decree 1299/99.
- Invalid address.
- No tax registration.
- Inactive replaced by another CUIT.
But in case you don’t jump any of these answers, congratulations! You passed the validations and your query should give the following results so that you can proceed, or in case of having a debt, let you know so that you can solve it:
- Answer with debt.
- Answer without debt.
Before 2017, applicants who made offers for amounts less than 50,000 pesos and the Central Administration and Decentralized Organizations (including social security institutions) had to present a note with the following format at the establishment in which they were registered:
Place and date,
Subject: Request for tax certificate to contract with the National Administration.
Surnames or names, denomination or social reason:
Hereby, in accordance with the provisions of RG 1814, I request that the
«Tax Certificate for Contracting», to participate in any tender and/or contracting
carried out by the agencies indicated in subparagraph a) of article 8 of Law 24,156 and its
For this purpose, I communicate the data of the last tax certificate to hire issued by
Awarding agency: (1)
Certificate number: (1)
Issue date: (1)
Certificate expiration date: (1)
Signature and aclaration
(1) Record the data when appropriate.
Where to do it?
The document will be processed by the agency of the Federal Administration of Public Revenues that corresponds to you, and on the agency’s website you will be able to find and consult the list of creditors.
Now, thanks to the repeal that came into force on December 1, 2017 (now RG 4164, before RG 1814) the public body that wishes to proceed with the contracting is the one in charge of the process and not the supplier, the information is updated daily , instead of having to renew it and go through the same process several times and does not discriminate against hiring individuals who offer less than 50,000 pesos in amounts.
Previously, the process was governed by General Resolution 1814, in which the process was carried out as follows:
- The taxpayer had to present at least 50,000 pesos of amounts.
- It was the individual to be hired who was in charge of carrying out the legal process of registration and hiring.
- It was necessary to renew the processing data within a period of 120 days.
- And what we believe is the most important thing: There was no opportunity to carry out the process digitally.
Who can request it?
The document cannot be requested by the taxpayer (as was done until 2017), but rather the body that is going to carry out the contracting is the one that is empowered to make the request.
What if I have debt?
The process will advance if you have any type of tax debt, social security or customs resources.
I already paid the debt I had. What happens with my application?
This is an issue that seems to terrify many. Will my application be closed? Will it be denied? Am I left out of the process?
The answer is not as tragic as the doubts that can come when you realize that you still have debts:
Automatically after How do you solve your debt? you will be enabled or enabled to continue the process.
How long is it valid?
The contracting tax certificate previously became valid during the following one hundred and twenty (120) non-business days from its issuance, but Now the information updated daily allows you to take control.
How soon will I have an answer as to whether or not my application was accepted?
The dependency that corresponds to you will give you an answer in the following 15 working daysonce you have gone through the entire verification process of the aforementioned requirements and their validity.
What happened to my application if it is under the statutes mandated by the previous law?
Any request made and not resolved for tax certificates submitted before General Resolution 1814 was repealed and all its modifications were archived after the expiration of the established term. In this case, we recommend that you consult the process on the website of the Federal Administration of Public Revenues.
What exactly does General Resolution 4164 say?
Verbatim, what it says is the following:
«The jurisdictions and entities included in subparagraph a) of article 8 of law 24156, that is, the National Administration (which includes the Central Administration and Decentralized Organizations) that in their contracting procedures must verify -directly or through through the National Contracting Office – the ability to contract with respect to its potential suppliers, in relation to compliance with their tax and social security obligations, will have new computer tools at their disposal.
The same, in addition, may be used by other public bodies that must complete said verification procedure.
You can rest easy now that you know that the process to request the tax certificate to hire in Argentina is easier than the long name, the confusing names of laws and the taxes to pay may seem at first glance.
We hope it has been useful to you!
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