In this place, the natural or legal person is legally established and from which he meets his obligations and tax rights. The company or self-employed person establishes his tax domicile on form 036 and can be modified according to the same procedure. The head office is an exclusive concept of companies. When setting up a business, you must indicate the registered office in the public deed presented to a notary. In this way, once the company is registered in the commercial register, anyone can identify the place of the company. In other words, if the tax administration makes a request to you at the address indicated as the tax address, even if you do not recover it, it will be confirmed as notified. Once we have registered as an entrepreneur, we must choose the tax domicile via form 036. This can be changed at any time by resubmitting Form 036. However, some things must be taken into account: although there is no legal definition, it is understood as the entity in which the organization indicated in the articles of association is located, so any change in the tax direction of your company, it is important and important that you inform the tax authority. Taxpayers who do not comply with the obligation to declare their tax residence or if the termination is incorrect or non-existent are automatically subject to the determination of their place of residence at the registered office of A.G.I.P. and, in the case of property tax and the rate of remuneration for lighting, sweeping and cleaning services, the maintenance and maintenance of the sinks will be the tax residence at the location of the respective properties. The A.G.I.P. is authorized to require the formation of a special residence in the case of taxpayers residing outside the Autonomous City of Buenos Aires.
If you have changed your tax address and have not informed the tax authorities, the tax authorities may issue notifications without your knowledge. Tax domicile is the place where the principal and actual address or the administration of the activities of a taxable person is located, which may or may not coincide with his actual or legal residence. The differences between head office and tax domicile are very subtle and confuse more than one. Although the line separating one house from another is very thin, the truth is that it is important to know how to differentiate ourselves from the other, especially when we start and start our own business. And it is that in commercial enterprises, the two types of domiciles will have different applications that may or may not coincide with the objectives and interests of the company. It is therefore very important to be diametrically clear about what is the tax domicile and the domicile and the effects of each of them. The actual place of residence is the place of residence that THE NATURAL PERSONS or VISIBLE EXISTENCE have as their habitual residence, which is usually (or at least should be) the one recorded in the document or similar. Undoubtedly, it is essential for any business to know the difference between the head office and taxes. In any case, the best option is to have industry professionals or a good business management software, as is the case with STEL Order, an ERP software that you can test completely for free to review the benefits of using software that makes it easier to manage and manage your business.
The tax domicile must be specified at the time of the creation of form 036 or 037. And with these templates, you can also change it. The registered office, also known as the registered office, is the place where the administrative and management centre of a company is located or the place where the main establishment or operation of the company is located. This type of address is exclusive to businesses, so if you`re self-employed, you don`t have to worry because you only have to have a tax address. This process of changing the registered office entails significant economic costs (notarial fees and commercial deposit fees), so it is interesting and advisable to choose a place that will last over time. The registered office is reserved exclusively for legal persons and is the place from which the actual management and management of your company is carried out or where your registered office is located. This address must appear in the public deeds of incorporation of the company and be published in the corresponding commercial register. At the time of incorporation of a company, it is necessary to establish an address that appears in the deed of incorporation before a notary.
