What is the main legislation governing tax issues in Argentina?

The main legislation governing tax issues in Argentina is the Tax Code of Argentina. This code provides the comprehensive legal framework for tax administration and the various types of taxes that can be levied, including income tax, value-added tax (VAT), and others. It outlines the responsibilities of taxpayers and the authorities, procedures for tax collection, penalties for non-compliance, and rights of tax-paying individuals and entities. The Tax Code is critical in ensuring that there is a structured and regulated system for taxation, aiming to achieve fairness and clarity in tax obligations.

Other options, while they may address related financial or commercial aspects, do not specifically focus on taxation laws and regulations. For example, the Argentine Financial Regulations pertain more to financial operations rather than the specifics of tax legislation. The Revenue Statute and the Argentine Trade Law cover other areas of law and economics, and do not serve as the primary governing text for tax issues. Therefore, the Tax Code is the essential legal reference for understanding and navigating the tax landscape in Argentina.