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.
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 rulesClassification of tariffs and assessed valuation of goods.All functions relating to its mission and the ones necessary for its internal management.
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Headquarters
H. Yrigoyen 370
Buenos Aires
1086