Overview
- Resolution General 5809, published in the Boletín Oficial, establishes a fully digital workflow to declare or modify fiscal domicile via Sistema Registral starting March 2, 2026.
- Taxpayers must file electronic Form 420/D using Clave Fiscal level 3; pre‑verified addresses become Confirmed immediately, replacing the prior postal confirmation code.
- If an address is not pre‑verified, supporting documents must be uploaded; ARCA has seven business days to accept or reject and grants 30 days to cure inconsistencies before classifying it as Inexistente‑Desconocido.
- ARCA may set a domicile de oficio and restrict changes based on SIPER risk category or CUIT status, with a 10‑business‑day obligation to report changes now carrying fines from $150,000 to $35,000,000 under Ley 27.779.
- Separately, ARCA enabled an online service to request refunds of the 30% perceptions on 2025 foreign‑currency expenses, requiring CUIT, Clave Fiscal level 2, verified CBU, and passing automated and manual checks.