The tax domicile is used to maintain a relationship and receive notifications with the tax administration (this must appear on sales and expense invoices). Instead, the head office is used to determine where you operate and manage the business from. Although there is no legal definition, it is understood as the entity in which the organization is located, which is indicated in the articles of association So any change in the tax orientation of your company, it is important and important that you inform the tax authority. In this case, the seat must be the seat. And this may or may not coincide with the tax domicile, because we could install the tax residence in the personal house of the administrator. The consequences of not updating the tax domicile are catastrophic, because the reports have all their legal effects, so personal notification is not required. In addition, the tax domicile is the one that must appear on the invoices that you issue and receive as a company. A self-employed person has only one tax residence. Instead, a company will have to make tax and social decisions. The place of residence of taxpayers is of great importance because it allows the tax administration to monitor compliance with its tax obligations and to determine with which authority it can establish formal relations. The tax domicile is decided by presenting form 036 or 037. And the social is indicated at the time of the creation of the company.
Cfo. Telecommunications engineer who loves accounting and taxes. He leads the development of the leading accounting program that makes life easier for thousands of freelancers and SMEs. 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. The tax domicile is the place where the taxpayer is located in his relations with the Ministry of Finance, which determines the assignment to a specific branch of the tax administration, depending on the place where the tax domicile is determined. In other words, tax domicile is the place where a natural or legal person is legally located and where he receives notifications of his tax obligations. Thus, the tax domicile is the place where communications from the Ministry of Finance and other public administrations are received, although they can currently be received electronically. Let`s take an example: a textile company has its factory where they make the clothes that they then sell to retailers, in Alcalá de Henares.
In the same factory, the company has offices from which the management and administration of the commercial activity is carried out. Therefore, the registered office must correspond to the place where the offices are located, that is, to the address of the offices in Alcalá de Henares. When incorporating the company, it is necessary to determine the registered office in the public deed, which will be handed over to the notary. Once it is registered in the commercial register, anyone who wishes to do so can locate the company. In most cases, the head office is located where the company is managed and managed, and does not necessarily have to coincide with that of the company or business establishment, if any. The tax domicile is the place designated by law, by the authority or by the taxpayer himself for the performance of tax obligations. The taxpayer who does not notify the change of residence in a timely manner authorizes A.G.I.P. to organize a summary for violation of formal requirements with high fines. While the registered office is the place where the company`s activity takes place, the tax domicile is the place where notifications from the tax administration are received. The most notable difference, however, is that the head office is known to the public, while the tax address is part of privacy.
It is very important to choose the right registered office, because this can only be changed by a public document, which we must then send to the commercial register and the tax administration. The tax domicile can be adjusted by submitting form 036 or 037 to the tax authorities. The registered office may be changed by approval of the Board of Directors, amendment of the certificate of incorporation and notification to the Commercial Register. Legal definition of each of these terms concerned by economic jargon (1) Art. 89 to 102, Book One “Of Persons” (2) For example, it is regulated by articles 40 to 42 of the Code of Civil and Commercial Procedure of the Nation. (3) Articles 21 to 29, Chapter IV “Tax domicile” of Title I of the Tax Code, version applicable for the year 2013 The difference between the tax domicile and the registered office concerns only commercial companies and is very subtle. And it is true that in most companies, the two addresses coincide. The definition of both can be found in different laws: The Companies Act defines the registered office and the General Tax Law defines the tax domicile. The only possible conclusion is that each taxpayer must keep his tax domicile up to date. if the Buenos Aires Tax Administration verifies that the terminated address is not the one provided for in the Tax Code or that it is a physically non-existent address, that it is abandoned or disappears or that its numbering is changed or deleted, and that the Agency knows, on the basis of specific data collected in the exercise of its extensive powers of verification and control, the place of its registered office may take an administrative decision, on the basis of which it determines of its own motion a tax domicile, a decision which must be communicated to the taxpayer.