Clave Única de Identificación Tributaria

The Unique Tax Identification Code ( (CUIT) is a code used in the tax system of Argentina to correctly identify the individuals or autonomous legal entities, who are liable to pay taxes or who must be identified in some way by the control entities. The code are assigned by the Customs Collection and Control Agency (ARCA) to compile the registry or census for administrative and tax purposes.

Overview

The CUIT was created in 1987 when the general director of the General Tax Directorate was Carlos Marcelo Da Corte, during the presidency of Raúl Alfonsín, by virtue of the provisions of Law 23.495. Its use became mandatory for all national government agencies in August 1998.Decreto N 1108/1998, Poder Ejecutivo Nacional, http://biblioteca.afip.gob.ar/dcp/DEC_C_001108_1998_08_21 

Composition

It consists of a total of eleven (11) digits: two initial digits indicating the overall rate, followed by eight digits corresponding, in the case of individuals, to the National Identity Document number, and in the case of companies, to a company number assigned by the ARCA, and finally a verification digit.

Other names

For those employed by employees, the same code is called the Unique Labor Identification Code (CUIL). Those who need to carry out transactions that involve paying taxes (such as various types of registered sales) but who are not classified as employees or self-employed workers can also obtain an "Identification Code" (CDI) from the same agency.

The CUIT as public personal data

The CUIT for individuals is personal data, as it links a person to their tax identification number. 

However, according to Argentine legislation on personal data, specifically Article 5 of Law 25.326 on Personal Data Protection, CUIT is one of the personal data that does not require the consent of its owner for processing. At the same time, the CUIT for taxpayers is publicly accessible data, which is in fact published by the ARCA through the Registry of Individuals and Legal Entities.

Procedure for obtaining a CUIT

The CUIT is obtained from the ARCA. There is a separate procedure for individuals and another for legal entities, which are described on the official website of the aforementioned collection agency. 

The procedure must be completed at the ARCA Zonal Office corresponding to the address of the applicant.

References

Category:1987 establishments
Category:1980s establishments in Argentina
Category:Law