AFIP in English

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Welcome to the web site of the Administración Federal de Ingresos Públicos (AFIP)

Customs Information
Tourist Information - About Baggage
Free Tax Shopping - About how to recover your taxes
Postal Service System and Courier Service System - Legislation in common
Works of art’s export permit

About AFIP
The “Administración Federal de Ingresos Públicos” (AFIP) is an autarchic agency formed in 1997 which main function is to enforce the tax and custom policy. The agency performs, among others, the following activities and functions:
To enforce, collect and control taxes and incidental taxes pursuant to the provisions of the pertinent statutory rules.
To levy taxes on the operations performed in the territory and jurisdictions where the national tax authority is entirely or partially empowered to exercise it.
  To levy taxes on imports and exports of goods and other operations governed by the pertinent custom rules and laws.
To impose fines, extra charges, interests, security and any other incidental expenses that could arise from the enforcement and fulfillment of the statutory rules.
To control International trade pursuant to the provisions of the pertinent statutory rules
Classification of tariffs and assessed valuation of goods.
All functions relating to its mission and the ones necessary for its internal management.
The “Administrador Federal de Ingresos Públicos” is the highest authority within the AFIP and he/she is appointed by the Executive Branch and endorsed by Congress.
AFIP is divided into three General Departments:
Dirección General Impositiva: its main function is the enforcement, collection and control of national taxes.
Dirección General de Aduanas: its functions, among others, are the collection of taxes levied on imports and exports, and control of international trade. Its own powers as well as the powers delegated to different organisms or the power delegated on the Customs enable them to perform these functions.
Dirección General de Recursos de la Seguridad Social: the main tasks of this Department are to collect and control the resources that fund Social Security assistance. For that purpose, it is supported by other organizations and institutions that share complementary powers (for instance, the National Labor Department) with them.
Argentine Tax System
Legal organization:
As set forth in the National Constitution, the Argentine Nation adopts the representative, republican and federal system of government. There are three governmental levels: national, provincial and municipal. The distribution of powers among them is performed pursuant to a rule of general distribution set forth in the National Constitution according to which the Provinces preserve all the powers not delegated to the Nation.
The Nation can:
Establish internal indirect taxes (V.A.T, Internal Taxes, etc.) and external or custom taxes (rights on foreign trade).
Impose direct contributions by way of exception for a limited period of time. Originally, this power is vested in the provinces. (Ex. Income Tax, Property Tax, etc.).
Tax Federal Distribution Regime
The National Constitution sets forth the tax federal distribution system among the Nation, the Provinces and the City of Buenos Aires (regarding the services, functions and powers each of them undertakes).
Different types of taxes
The Argentine tax system is mainly built around taxes on income, property and consumption.

Description of the main taxes imposed by the different governmental levels
Federal Government:
  Income tax, minimum presumed income tax, property tax, natural person’s real property conveyance tax, paid interests and corporate debt financing cost taxes, value added tax, internal tax, liquid fuel and natural gas taxes, social security regime tax, custom duties and other less important taxes.
Provincial Government
  Gross revenue tax, property partial statement tax (real property and vehicles), stamp tax and self-employment taxes.
Municipal Government
  Self-employment taxes and specific taxes.
AFIP’s Museum
AFIP’s museum is located at Hipólito Yrigoyen 370, in the City of Buenos Aires and it introduces its visitors to the Administración Tributaria Argentina’s history, keeping, researching and revealing objects and documents. We display daily-use elements of the time, documents and files that recover names, dates and places –all echoes of a passed time that is still alive.

Among the collections we highlight our original tax payment records from the 19th century and custom documents from mid 1800. Japan, Israel, Belgium and Germany are the only countries of the world that share with us the interest for creating a tax museum. GUIDED TOURS
We offer guided tours for groups from primary and high schools. To make an appointment, call to the following telephone numbers 4347-2396/2315 or send an e-mail to
Visiting hours: working days from Monday through Friday from 11 a.m. to 5 p.m.
Free admission.
Entrance through Hipólito Yrigoyen 370.
The AFIP’s Museum is located in the Ground Floor of Hipólito Yrigoyen 370 in the Autonomous City of Buenos Aires, just in front of Plaza de Mayo, the historic center of the city.
The building shows the monumentalist rationalist style. It is the work of the architects R. Fitte and H. Morelli, and it was built from 1951 to 1966.
This colossal concrete structure covered in marble occupies the whole block and is separated a few meters in its rear part to put the adjoining San Francisco Church into perspective.
The building is also well known because it contains another building of smaller size but of great historic importance: the old Congress of the Nation.
We have moved the Museum in front of Plaza de Mayo in order to incorporate it to the visit tour of the Historic Center of the City of Buenos Aires.
Gallery 1: Institutions’ Origin
  We present a summary of the DGI (Taxes), DGA (Customs) and DGRSS (Social Security) integration. We also recall some Directors of each agency. With this purpose, we display some of their stamps, documents and personal objects.
Gallery 2: Customs
  We have recovered trunks and suitcases that have once passed through the Customs. We display several pictures of custom facilities and import and export objects from different periods.
Gallery 3: Dirección General Impositiva
  We go back to colonial times: we cover the Independence and civil war periods up to the year 1891. We devote this space to show the evolution of tax collection and control mechanisms applied in our country.

We display documents of great historic importance to show the relation between taxes and national sovereignty. We also show some examples of evasion, smuggling and forgery.
Gallery 4: Social Security Resources
  We display objects of daily-use in offices of approximately 1930, time when primitive mechanization started: old printers, a mimeograph and even a writing-desk that hides a trap.

In addition, we display devices that testify the working relationships of old times, as an introduction to tackle the origin of the so called Social Security Resources.
Transportation means
  29, 56, 28, 64, 86, 91,105, 126
  Line A (“Plaza de Mayo” station),
  Line D (“Catedral” station) and
  Line E (“Bolivar” station).