What is a "resolución" in the context of AFIP regulations?

A "resolución" in the context of AFIP regulations refers to an official resolution issued by the Argentine Federal Administration of Public Revenue (AFIP) that outlines specific tax guidelines or provisions. These resolutions serve to clarify, interpret, or establish the application of tax laws and regulations. They play a crucial role in the legal framework regarding taxation, providing taxpayers and officials with clear standards and procedures.

The significance of a "resolución" lies in its formal nature, as it is a legally binding document that must be adhered to by both taxpayers and tax authorities. This ensures consistent application of tax laws and helps maintain transparency in the tax system. This is distinct from informal guidelines, which may lack the authority or specificity required for compliance.

Understanding the purpose and validity of "resoluciones" is key for taxpayers, legal practitioners, and compliance officers as they navigate the complexities of tax obligations and rights within the Argentinian tax landscape.