Federal Electronic Tax Address & SIRTAC Collections in Foreign Currency
- Daniela Lavin
- Jun 23
- 2 min read
On June 23, 2025, the Arbitral Commission of the Multilateral Agreement (CACM) published two key General Resolutions for the Argentine tax ecosystem.
Federal Electronic Tax Address (RG CACM 14/2025)
What does it establish?
This regulation officially approves the “Federal Electronic Tax Address”, a digital platform within the Federal Tax Portal, which will function as the official communication channel between provincial tax authorities and taxpayers under the Multilateral Agreement.
Main Objectives
Centralize and standardize electronic notifications of legally binding communications.
Enable the secure exchange of tax-related information between jurisdictions and obligated parties.
Improve the traceability, control, and legal validity of digital notifications.
Access and Functionality
Access is granted through the Federal Tax Key.
Each taxpayer will have a unique digital profile associated with their CUIT or CUIL.
Notifications, alerts, and summonses may be sent with a timestamp and delivery confirmation.
Taxpayers will be able to respond directly within the same system, when enabled.
Legal Effects
Communications will be considered automatically read once opened or on predetermined dates (the Tuesday or Friday following their publication).
A digital certificate with legal evidentiary value will be generated for each communication.
Each jurisdiction may define the mandatory use and specify the associated legal conditions. The system complements, but does not replace, local regulations.
Foreign Currency Collections – SIRTAC System (RG CACM 15/2025)
What does it regulate?
This resolution modifies Article 2 of Annex I of RG 2/2019, establishing a uniform rule for the settlement of funds collected in foreign currency through the Credit and Purchase Card Collection System (SIRTAC).
New Rule: Amounts collected in foreign currency must be settled in Argentine pesos, based on the Banco Nación official seller’s exchange rate at the close of the business day before the collection date.
Why is this relevant?
Standardizes exchange rate criteria among participating jurisdictions.
Provides greater certainty and transparency for withholding agents and taxpayers.
Facilitates operational harmonization of the SIRTAC system, particularly in contexts of inflation or high exchange rate volatility.
