What is the primary focus of the Tax Code of Argentina?

The primary focus of the Tax Code of Argentina is to outline procedures for tax enforcement and compliance. This code serves as the foundational legal framework governing how taxes are assessed, collected, and enforced within the country. It details the responsibilities of taxpayers, the rights of tax authorities, and the processes involved in tax compliance, ensuring that both the collection of taxes and adherence to tax obligations are carried out effectively.

This focus is crucial for maintaining an organized tax system that supports the country's financial health and facilitates governmental operations through revenue generation. By implementing clear procedures, the Tax Code helps to minimize disputes between taxpayers and the state, promoting transparency and accountability in tax matters.